
S. Horowitz & Co‘s Tel Aviv-based tax practice acts for multinational corporations, domestic businesses, and financial institutions on structuring M&A deals and corporate reorganisations. It also assists with real estate tax, cross-border taxation, regulatory matters, and high-stakes tax disputes. Leor Nouman specialises in domestic and international tax planning, as well as company and individual-related tax assessments; Ophir Kaplan is ’a highly talented lawyer’; and Moti Saban regularly acts before the Israeli tax authorities and courts in disputed tax assessment proceedings.
Legal 500 Editorial commentary
Testimonials
Collated independently by Legal 500 research team.
- ‘Able to understand the issues, explain it to the client, and get great results.’
- ‘Ophir Kaplan is a highly talented lawyer.’
Key clients
- Perrigo Group
- The Israel Electric Corporation
- Bank Hapoalim
- Veolia Group
- Arcadis Group
- The Weizmann Institute of Science
- Yeda Research & Development
- Final Group
- Paz Group
- Nistec Group
- Modern Times Group
- Vontier Group
Work highlights
Represented the Perrigo Group in discussions with the Assessing Officer concerning the taxation of the $1.55bn sale of the Prescription Pharmaceuticals Division (Rx) to Vestas Pharma (owned by Altaris Capital Partners).
Lawyers
Leading partners
The strongest partners in their field, leading on market-leading deals and endorsed by peers and clients alike.

Practice head
Leor Nouman
Other key lawyers
Ophir Kaplan; Moti Saban; Michael Azulay
Comparative Guides
Comparative Guide
Insurance Disputes
Israel
Avi Ordo, Moran Katz & Gilad Gafni
Comparative Guide
Alternative Investment Funds
Israel
Avi Eldor, Ophir Kaplan, Keith Shaw & Amnon Tsafrir
Comparative Guide
Bribery & Corruption
Israel
Pnina Sheffer Emmanuel, Amit Becher, Yaron Dagan & Lilach Michelstein
Comparative Guide
Construction
Israel
Benjamin Sheffer & Lance Blumenthal
