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
Further to our client update published in March 2019, in which we provided details as to the new tax treaty

Ratification of the New Tax Treaty between Israel and Australia
Dear Clients and Colleagues, In January 2020, the Israel Tax Authority (“ITA”) published Ruling No. 0304/20 (the “Ruling”), affirming the

New ITA Ruling: Tax Benefits for Online Gaming Companies
We would like to inform you of some of the mandatory reportable positions that were published by the Israel Tax

TAX Client Update -All you need to know about the new reportable positions
Herzog Fox & Neeman represented SBTech, provider of online sports betting and gaming platforms, in a 3-way business combination transaction, pursuant

Herzog Fox & Neeman Represented SBTech, Provider of Online Sports Betting and Gaming Platforms, in a 3-way Business Combination Transaction
ISRAEL CORPORATE TAX LAW AND PRACTICE The ‘Law & Practice’ sections provide easily accessible information on navigating the legal system

Israel Corporate Tax
The New Revolutionary District Court Decision on Change of Business Model and FAR Transfers Dear Clients, Colleagues and Friends, On

Revolutionary District Court Decision | Change of Business Model and FAR Transfers
Herzog Fox Neeman represents Goldman Sachs, Citigroup and BNP Paribas as underwriters in a $2.1 billion international notes offering. This

Herzog Fox Neeman – represents Goldman Sachs, Citigroup and BNP Paribas in a $2.1 billion International Notes Offering for Teva
On October 9, 2019, the OECD released a Public Consultation Document, the Secretariat Proposal for a Unified Approach under Pillar

New OECD Proposal for Taxing Digital Economy – The Israeli Tax Angle
Customs News – Director Instruction No. 2.7 regarding the distribution of quotas and entry into force of the amendment to

Client Update | Tax | Customs News
Herzog Fox & Neeman represented Jefferies LLC as the lead underwriter of the initial public offering of the Tel Aviv

Herzog Fox & Neeman Represents Jefferies LLC in its Historic IPO
A new District Court ruling in the case of Avner Nukrai v. The Israel Tax Authority approves the practice of the ITA to

Client Update | New Significant District Court Ruling
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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