Experienced former Israel Tax Authority official Noa Lev Goldstein leads the taxation team at FISCHER (FBC & Co.), which handles the full spread of contentious, transactional and regulatory work. Yaron Mehulal, who is highly recommended for tax planning on behalf of both corporations and high-net-worth individuals, is also integral to the team, as is municipal taxation specialist Sagit Avital Assaf. Further notable practitioners in the sizeable team include Yuval Peled, who has experience working in the US as well as Israel, the highly recommended Adam Kadesh, and the income tax focused Ofir Nahum Fartuk. Real estate taxation specialist Jonathan Shtang is another key contact. Since publication, Anat Shavit left the firm.

Following the January 2023 merger between Gross & Co and Goldfarb Seligman, the combined Goldfarb Gross Seligman & Co. of Tel Aviv now offers the services of an expanded team of ‘experienced, dynamic and reliable‘ professionals covering an array of specialist areas. The firm represents a vast range of major banking, insurance, retail, tech and healthcare companies, both multinational and domestic. The tax team is led by four practice heads: managing partner Tal Atsmon; high-net-worth individual tax planning expert Yaron Sever; experienced litigator Oren Biran; and indirect taxation specialist Gill Nadel. Liat Faig-Neuwirth, who heads the VAT-focused arm of the practice, is also central, as is real estate taxation expert Elisha Kesner. Moti Balilti, who has a background in international taxation matters, and the Zurich-based Inbal Faibish Wassmer are further notable names.

Gornitzky & Co. is well versed in taxation work for high-net-worth individuals who have immigrated to Israel from other countries, as well as those who have chosen to emigrate from Israel to different jurisdictions. The firm handles matters for such clients including taxation of trusts and foreign tax credit advice. The firm also stands out for its high-profile tax litigation experience, regularly handling appeals at the Supreme Court level, as well as multiple appeals against the tax authority. The team is jointly led by Pinhas Rubin, who focuses on the financial services sector and also specialises in criminal tax adjudication, and trusts and estates expert Daniel Paserman. Gil Grady is also key, covering corporate tax, real estate taxation, VAT and sales tax matters. Shlomo Aviad Zider, an experienced advisor in tax-related investigations and an accomplished litigator, is another of the team’s top practitioners.

Herzog Fox & Neeman handles a broad variety of taxation work, including corporate tax matters relating to M&A and financing, indirect taxes, customs and tax litigation. The firm is recommended for providing a ‘very personal and dedicated service that is business oriented‘. The team is headed up by Meir Linzen, a specialist in cross-border mergers and tax planning. He is supported by the private client-focused deputy head of the team Guy Katz, experienced corporate taxation expert Yuval Navot and Ofer Granot, who has a notable specialism in government incentives and research and development tax relief. At the associate level, tax litigator and trusts expert Sophie Matatyaho is a further name to note.

Meitar Law Offices handles tax work including litigation, transfer pricing and corporate restructuring. The firm is known for its specialist expertise in the tech industry, but also represents major multinationals in several other sectors, including British Petroleum, General Motors and JP Morgan. The team is led by the well-regarded Eldar Ben-Ruby, an expert in taxation regarding international investment, who also advises the Israel Tax Authority on tax issues facing Israel’s high-tech industry. Tax structuring and transfer pricing specialist Michael Bricker, who has experience working in business as head of tax for a large multinational corporation, is also key, as is the ‘technically very strong‘ Omri Davidov. Shaul Grossman and Keren Shitrit are also integral practitioners in the department.

Shekel & Co., with its ‘exceptionally rare combination of character and professionalism‘, provides a comprehensive tax offering, assisting clients in sectors ranging from energy to investment funds with the taxation aspects of major transactions, as well as placing an emphasis on excellence in taxation litigation. The team is jointly led by the experienced Yaniv Shekel, who specialises in the areas of corporate tax and commercial law, and Ofer Elboim, an expert in VAT and real estate tax who has experience litigating before the Supreme Court. Also key are the income tax focused Ayelet Hillel-Birenzwig, who previously worked at the Israeli Tax Authority, and international taxation specialist Binyamin Tovi. Dean Klaro, who has niche expertise in tax work for the LNG industry, is another name to note.

A popular choice among household name international clients, Arnon, Tadmor-Levy handles work such as transfer pricing, international tax treaty implementation and technology transfers, as well as ongoing tax planning advice. Key names within the team include cross-border mandates expert Ofir Levy; taxation of trusts specialist Boaz Feinberg; and Ofir Paz, who was promoted to partner in March 2023. The real estate and indirect taxation focused Dan Toledano is a further name to note, expanding the firm’s capabilities in the property and land tax sphere, having joined the firm from EY in 2022. Elizabeth Krishmarov is another recent arrival, joining from Benjamini & Co. in May 2023.

Benjamini & Co. of Tel Aviv is a go-to choice for major multinational companies requiring tax advice relating to corporate transactions in Israel. Described as a ‘practical and trustworthy‘ practice, the team is recommended by clients for its commitment to building ‘a trusted adviser relationship‘. The team is led jointly by real estate tax and VAT specialist Sagiv Ron, the customs and excise focused Michal Richulsky and Yair Benjamini, who has particular expertise in Israeli-US nexus transactions. Chartered accountant and former Tax Authority trusts inspector Doron Elmekiesse; tax incentives specialist Shahar Strauss; and Nofar Zigdon, a veteran in taxation work focusing on the high-tech industry, are also key practitioners. Elizabeth Krishmarov left the firm in May 2023.

Tax boutique Meir Mizrahi & Co. Law Office has established a strong reputation for tax litigation, winning precedent-setting Supreme Court cases involving the high-tech sector and issues of land tax. Lauded by clients for doing ‘a phenomenal job at analysing the issue at hand‘, the firm has also handled the tax aspects of a string of urban renewal projects and frequently takes on tax work for construction, engineering and railway companies. Former administrator of the land taxation department at the Internal Revenue Service, Meir Mizrahi, the founder and managing partner of the firm, leads the team jointly with Amnon Rafael, who joined the firm following its January 2023 merger with A Rafael & Co. Shlomi Vaknin, whose focus is on VAT, is also a key contact.

Real estate taxation specialist Leor Nouman, who is experienced in both domestic and international tax planning, leads the team at S. Horowitz & Co. M&A-related tax matters, wealth management, taxation of charities, and issues around the withholding of tax are among the various matters covered by the tax group, which is engaged for such work by both public and privately trading companies. Indirect taxation and customs expert Ophir Kaplan is a further key name in the team, as is certified accountant and experienced litigator Moti Saban. The firm is particularly noted for its disputes capability, demonstrating a strong record in litigating novel and contentious sector-specific tax points, including with regards to the energy industry.

Yossi Elisha Calderon & Co. represents a number of large Israeli enterprises and holding groups, as well as real estate and urban renewal companies, providing advice on matters such as international taxation and indirect tax. The team is jointly led by experienced land tax expert Yossi Elisha and Benny Calderon, whose work includes providing tax advice to local authorities and municipal governments. Urban renewal specialist Yarden Avidani-Akirav and former Tax Authority attorney Barak Maimon are also names to note.

Well regarded by peers and clients alike for its tax litigation expertise, Ziv Sharon & Co. Law Office has a strong record in claims, appeals, class actions and Supreme Court petitions. The firm is staffed by a number of former Israeli Tax Authority and state attorney lawyers, providing expert opinions, tax planning and consultancy services as well as court representation. Claims handled by the firm often require sector-specific tax understanding in areas such as professional sport and education. The team is led by Ziv Sharon, founder of the firm and former chairman of the Tax Forum of the Israeli Bar. Further key names in this boutique outfit include the ‘proactive‘ and ‘detail-oriented‘ Yoad Frenkel; real estate tax specialist Orit Koch; and Guy Bar-On, who is experienced in transactional support work and has a particular focus on the oil and gas industry. Amit Glick is another key contact.

Spearheaded by ‘exceptional lawyer’ Anat Tenne, Alter Attorneys at Law’s team is noted for its specialisation in the taxation of capital and trusts, VAT and corporate taxation. Other core workflows of the practice include complex M&A, and taxation in real estate, energy and infrastructure projects, where Nir Horenstein is the key contact. The team also includes international taxation and overseas funds expert Udi Shostak and capital market taxation specialist Helena Ben-Baruch.

Led by experienced property and land tax specialist Doron Levy and trusts expert Racheli Guz-Lavi, the tax team at Amit, Pollak, Matalon & Co. Advocates and Notary is well placed to advise on both high-net-worth individual and urban renewal or real estate transactional mandates. In particular, the group is a popular choice for Israeli infrastructure and energy companies. Yifat Weiss, who previously worked in the legal department of the Israeli Tax Authority and brings this perspective to the team is also central.

With a strong emphasis on the renewable energy sector, Ben Ami, Bigon & Co houses a team of tax experts who routinely advise multinational groups, trusts and start-up companies on a wide range of tax-related matters, encompassing structural planning, restructuring and complex M&A deals. The team is jointly led by cross-border restructuring procedures expert Gilad Ben Ami and Ran Bigon, who also specialises in global restructuring and complex taxation issues, including cryptocurrency.

A deep roster of high-net-worth individuals and investors routinely turn to BRACHA & CO for its specialism in crypto-related projects, trusts, investments, NFT initiatives and blockchain-based technologies. The team also regularly represents government entities on highly sensitive issues, while also handling complex anti-money laundering procedures. Practice head Itay Bracha is the key contact, while Rami Bracha notably focuses on real estate transactions and urban renewal projects. With specialisation in corporate taxation, cryptocurrencies and complex financial taxation structures, Benny (Baruch) Yona is also recommended.

Erdinast, Ben Nathan, Toledano & Co’s tax team routinely advises national and international clients from the high-tech, real estate, finance and insurance sectors. It is well versed in the tax aspects of M&A, tax planning and structuring, while also handling complex tax litigation before various administrative tribunals and the Israeli courts. Practice head Eran Lempert is particularly active, and Tal Alon notably focuses on the planning and execution of transactions.

Joulus Gazit & Co. advises major banks and real estate companies on real estate tax issues, including urban renewal projects, the planning and structuring of complex transactions, and the taxation aspects of insolvency proceedings. The team is jointly led by ‘Israeli tax law expert’ Ram Joulus and ‘high-calibre professional’ Rachel Gazit and includes Gil Chen, known for handling complex property tax, income tax, VAT and inter-generational transfer transactions.

Spearheaded by seasoned tax specialists Moshe Druker and Ori Druker, Dr. M. Druker & Co. - Advocates & Notaries handles a variety of civil and criminal tax issues spanning corporate tax restructuring, tax assessments, real estate taxation issues, and investigations on behalf of a wide range of real estate developers, businessmen and government companies, as well as clients from the insurance and telecoms sectors. Both highly praised by clients, Miki Michaelovitz and Eyal Tzidkiyahu are also noted.

With significant expertise in cross-border matters, Shibolet & Co.’s tax group notably advises clients from the fintech and high-tech sectors on a range of contentious and advisory tax matters spanning M&A and corporate restructuring, international tax planning and VAT issues. Practice head Miri Bickel is noted for handling both civil and criminal tax disputes. The team also includes transactions specialist Ibrahim Atrash and Vered Meller, who focuses on real estate and general tax assessments.