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
Congratulations to our client, IMCD N.V, a leading distributor of speciality chemicals and ingredients, on signing an agreement to acquire

IMCD N.V. signs agreement to acquire 100% of shares of KOI Products Solutions and Engineering
Dear friends and clients, Further to our client update from February 26, 2023, we would like to bring to your

Foreign Residents’ B2C VAT Liability with respect to Importation of Digital Services to Israel – Removed from the 2023-2024 Budget Legislation
We are proud to announce a new transaction regarding debt issuance in the amount of approximately $2.5 billion! Herzog acted

Teva Pharmaceuticals Industries announced the pricing of an offering of approximately $2.49 billion senior notes
Dear friends and clients, We would like to update you about a new memorandum of law regarding the provision of

Foreign Residents’ VAT Liability with respect to Importing Digital Services to Israel – New Memorandum of Law Published in the Context of the 2023-2024 Budget Talks
Dear friends and colleagues, As part of the 2023-2024 budgetary legislation process, the Israeli Government published on February 16, 2023,

Significant 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
The prestigious Chambers rankings are out, and we are proud to be ranked in 15 practice areas! Banking & Finance

Herzog is a leading law firm in Israel
Dear Friends, Clients and Colleagues, The Israeli Supreme Court issued its long-awaited ruling in the Beit Hosen appeal bringing an

Tax Implications of Non-Pro Rata Share Redemptions in Israeli Companies – New Supreme Court Ruling
We congratulate our client, Urgent.ly Inc., for signing a merger agreement with Otonomo Technologies Ltd., an Israeli auto-tech mobility data company traded

Urgent.ly Inc. acquires Otonomo Technologies
Congratulations to our client OpenWeb on its recent acquisition of Jeeng, a proprietary platform for audience management, for $100 million! The transaction

OpenWeb acquires a publisher tech firm for $100M
Herzog Acted as Israeli Counsel to Enlight Renewable Energy Ltd (ENLT) in a First Israeli IPO on Nasdaq in Over a Year!

Herzog Acted as Israeli Counsel to Enlight Renewable Energy Ltd (ENLT) in a First Israeli IPO on Nasdaq in Over a Year!
Dear friends and colleagues, The Supreme Court rejected the state’s appeal and fully adopted the judgment of the Honorable Judge

Indirect Inputs Related to a “Meal” do not constitute Employee Benefits and are Deductible
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
We will be glad to assist you. Please fill in the following form
* required field




























































