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
On July 4, 2019, the District Court in Nazareth (the “Court”) issued a significant court ruling which addresses compliance with

Special Client Update | Tax | New Significant District Court Ruling | Compliance with Section 102
Herzog Fox & Neeman represented Superbet, operator of retail betting shops in Romania and Poland as well as online betting,

Herzog Fox & Neeman Represents Superbet in an Investment by Blackstone
The Israeli Tax Authority recently published a tax decision (the “Decision”), which concerns the issue of liability for value added

Client Update | Value Added Tax | Tax Liability in a Transaction for the Sale of Shares on Credit
Herzog Fox & Neeman represented FedEx Corporation in the acquisition of Flying Cargo’s International Express business. This exciting transaction will

Herzog Fox & Neeman Represents FedEx in Acquisition of Flying Cargo’s International Express
Herzog Fox & Neeman represented AI startup web personalization company, Dynamic Yield in its $320 million acquisition by US fast

Herzog Fox & Neeman Represents AI Startup Dynamic Yield
On March 28, 2019, Israel and Australia signed their first ever tax treaty (the “Treaty”). The purpose of the Treaty

Client Update | A New Tax Treaty between Israel and Australia
Dear Clients, Colleagues and Friends, We are writing to inform you regarding a notice published by the Israeli Tax Authority

Client Update | The Submission Date for the Reporting of Tax Positions as Required by the VAT and Customs Authorities for the 2018 Tax Year
Herzog Fox & Neeman represented Mellanox through this groundbreaking $6.9 billion transaction, one of the highest-ever sums paid for an

Herzog Fox & Neeman Advises Mellanox Technologies in Acquisition by NVIDIA
New Israeli Income Tax Regulations, which were officially published on 6 February 2019 (the “Regulations”), implement the Common Standard on Reporting

Client Update | Israel Approves CRS Regulations on the Exchange of Financial Information
The Tel Aviv District Court recently delivered a decision in a tax appeal of Broadcom (Tax Appeal 17419-02-18), finding that

Client Update | Israeli District Court: In an IP/FAR Tax Case the Burden of Proof is on the Taxpayer
Herzog Fox & Neeman is delighted to have been ranked band 1 in 8 practice areas by Chambers Global 2019:

Chambers 2019 | Herzog Fox & Neeman Ranked Band-1 in 8 Practice Areas!
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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