Tax
Herzog Fox & Neeman has the strongest Tax practice of any law firm in Israel. The Tax practice is preeminent due to the scope of its work, its expertise in international tax planning, and its influence on Israel’s tax regime.
Herzog Fox & Neeman’s tax lawyers have long been involved in structuring major international transactions, as well as obtaining landmark tax rulings that have shaped Israel’s Hi-Tech and venture capital industry.
The tax practice is comprised of six specialized areas:
- Corporate Tax - Tax Aspects of M&A and Capital Markets Transactions and Current Corporate Tax Advice - The Tax department has been involved in the tax aspects of most of the transactions handled by the firm, as well as in the tax planning for many of the multinational corporations operating in Israel. The department’s lawyers create and implement sophisticated structures to optimize the global tax efficiency of the firm’s clients
- Private Clients, Trusts, and Estates – The Private Clients, Trusts, and Estates group is located within the Tax department and provides unparalleled service to high net worth individuals. The group regularly handles complex cross-border tax and estate planning to optimize families’ goals regarding global tax efficiency.
- Investment Funds / Private Equity - Since the infancy of the investment funds industry in Israel, Herzog Fox & Neeman has led the way in the growth of the venture capital, private equity fund, and hedge fund industries in Israel. The Investment Funds / Private Equity group represents numerous domestic and international investment funds with a variety of fields of activities
- International Tax Planning – The International Tax Planning group helps to coordinate and direct clients’ worldwide tax affairs - including strategies to minimize exposure to foreign corporate taxation, permanent establishment exposure, withholding taxes, European VAT and similar taxes and duties, and many exposures unique to particular jurisdictions.
- Transfer Pricing – Our transfer pricing department offers Israel’s most comprehensive guidance on international transfer pricing, with a full range of services, focusing on the legal, economic, and business-related aspects of the client's tax structure and supply chain. Our team prepares the required transfer pricing studies, in accordance with Israeli and foreign regulations (including the newly adopted OECD BEPS regulations), intercompany agreements, transfer pricing policies, APAs, transfer pricing valuations, and the BEPS readiness process.
- Employee Tax Benefits - The Employee Tax Benefits group is one of the few specialized groups in Israel and is the market leader. The group provides advice to public and private start-up companies, newly formed companies, multinationals, and subsidiaries on all aspects of employee equity benefits plans and employment agreements.
Tax News & Insights
Dear Clients, Colleagues and Friends, We would like to update you that the Israel Tax Authority Committee for International Tax

Recommendations of the International Taxation Reform Committee
Leaderim, leading insurance broker in Israel, arranging commercial insurance portfolios and providing independent insurance consultancy services, have signed an agreement

Leaderim have signed an agreement for the sale of its business to the Willis Watson Tower group
Congratulations to our client Celsius, the Israeli-American crypto company, on its acquisition of the Israeli startup GK8 which provides security solutions for safekeeping

Congratulations to our client Celsius on its acquisition of the Israeli startup GK8
Dear Clients, Colleagues and Friends, The Ministry of Justice of the State of Israel recently published a memorandum for a

Proposed Legislation Offers Tax Benefits to High-Tech Companies and High-Tech Investors
Dear friends, clients and colleagues, The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (the IF) issued a statement

The OECD Reaches Agreement on Two-Pillar Corporate Tax Reform
Our client Neogames, has completed a $145 million secondary offering on Nasdaq. The offering was underwritten by a group of

Our client Neogames, has completed a $145 million secondary offering on Nasdaq
Dear friends and colleagues, We wanted to bring to your attention a series of draft orders and regulations relating to

Broad Reforms concerning Fuel Taxation and Recognizing Fuel Expenditures
New Israeli Supreme Court Ruling Regarding the Calculation of Capital Gain on Sale of Shares of a Company with “Trapped

Client Update – Sakemsky Case
New proposed legislation – foreign companies that provide digital services to an Israeli resident shall be liable to Israel vat

New proposed legislation – Israel vat law for foreign digital services
As part of the 2021-2022 budgetary legislation process, the Israeli Government published on August 2, 2021, a memorandum regarding a

Dramatic Proposed Change in Tax Litigation Proceedings in Israel – Taxpayers will have to Pay 30% of the Tax in Dispute upon Filing Tax Appeals in Court
We recently represented Pharm Yarok, Rosen High Way, and HW Shinua in their sale to IMC. Pharm Yarok operates a well-known cannabis dispensary in Israel,

Herzog represented Pharm Yarok, Rosen High Way, and HW Shinua in their sale to IMC
Meir Linzen
Chairman
Corporate Tax, Employee Tax Benefits, Gaming, Indirect Taxes, Customs & International Trade, International Tax Planning, Internet & E-commerce, Investment Funds & Private Equity, Private Clients, Trusts & Estates, Tax, Tax Controversy – Disputes & Litigation, Transfer Pricing, Value Added Tax (VAT)
Amit Shelef Fattal
Associate
Corporate Tax, International Tax Planning, Private Clients, Trusts & Estates, Tax
Ilana Granditer
Tax
Mordechai (Moti) Fogel
Partner
Indirect Taxes, Customs & International Trade, Tax, Value Added Tax (VAT)
Sophie Matatyaho
Partner
Corporate Tax, International Tax Planning, Private Clients, Trusts & Estates, Tax
Eitan Ella
Partner
Corporate Tax, Employee Tax Benefits, International Tax Planning, Private Clients, Trusts & Estates, Tax
Itamar Gur
Partner
Corporate Tax, International Tax Planning, Investment Funds & Private Equity, Private Clients, Trusts & Estates, Tax
Aryeh Holtz
Associate
Corporate Tax, Employee Tax Benefits, International Tax Planning, Private Clients, Trusts & Estates, Tax
Roni Bar-Ze’ev
Associate
Corporate Tax, International Tax Planning, Private Clients, Trusts & Estates, Tax
Rotem Sheridan
Tax, Transfer Pricing
Omer Yaniv
Of Counsel
Corporate Tax, International Tax Planning, Investment Funds & Private Equity, Private Clients, Trusts & Estates, Tax
Efrat Kesler Kadmon
Partner
Employee Incentive Schemes, Employee Tax Benefits, Labour & Employment, Tax
Daniel Lipman Lowbeer
Partner
Corporate Tax, International Tax Planning, Internet & E-commerce, Mergers & Acquisitions, Tax
Ronen Avner
Partner
Corporate Tax, International Tax Planning, Private Clients, Trusts & Estates, Tax
Eyal Bar-Zvi
Partner
Commercial, Hi Tech, International Tax Planning, Mergers & Acquisitions, Tax, Transfer Pricing
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