Compensation Framework for “Operation Roaring Lion”
We would like to bring to your attention that on May 4, 2026, the Economic Assistance Program Law (Temporary Provision) (Support for Businesses and Public Institutions), 5786–2026 (the “Law”) was published. The purpose of the Law is to provide relief to businesses and public institutions throughout Israel that have suffered indirect damages as a result […]
Asi Messing, former General Counsel of the Ministry of Finance, is joining Herzog
We are very pleased to share that Adv. Asi Messing, former General Counsel of the Ministry of Finance, is joining Herzog as a partner and Head of the Public Economic Law practice. Asi will significantly strengthen of the firm’s activity in the field of Economic Public Law, combining his deep regulatory expertise with a broad strategic […]
New Legislation Concerning Reservists and Employer Reimbursement as well as Recent Case Law Developments
In recent days, a legislative amendment and an Extension Order have entered into force, which for the first time establish a permanent arrangement regarding the rights of male and female reservists and their spouses, as well as regarding the reimbursement of employers in respect of the continued payment of social benefits during reserve service. These […]
Age Verification Laws Herzog’s Guide to the Evolving Legal Landscape
In recent years, there has been a significant rise worldwide in the regulation of online platforms that provide or disseminate content, such as adult or social media platforms. There has been a focus on implementing age verification laws in many jurisdictions including the US at the state level, Australia, the United Kingdom and the European […]
Unlocking Carbon Market Demand: How Safe Harbors Can Protect Corporations from Greenwashing Risk
We are pleased to share a comprehensive legal report released by Herzog’s Environment and Climate Change practice, titled “Unlocking Demand in Carbon Markets through Safe Harbors for Corporate Green Claims.” As global corporations face a surge in greenwashing litigation, our report provides a strategic roadmap for navigating the legal uncertainties currently stifling the Voluntary Carbon […]
The Israel Competition Authority Publishes Stringent New Draft Merger Guidelines for Public Comments
A Material Tightening of Israeli Merger Control, with Distinct Echoes of the U.S. 2023 Guidelines On April 26, 2026, the Israel Competition Authority (the “Authority”) released for public comments a draft of comprehensive new guidelines on the substantive review of mergers (the “Draft Guidelines”). The Draft Guidelines are intended to replace Opinion 1/11, and they […]
Publication of Draft Bill: ‘Foreign Trade Regulation Law – Control of Civilian Dual-Use and NBC Export – 2026’
We wish to inform you that the Ministry of Economy and Industry has recently published a Draft Bill titled “Foreign Trade Regulation Law – Control of Civilian Dual-Use and NBC Export – 2026”, as part of a legislative initiative to establish a primary statutory framework governing civil dual‑use export controls in Israel, including control of […]
Alabama Joins States Enacting Comprehensive Privacy Law
Alabama is poised to become the 21st US state to enact a comprehensive data protection law, following the state legislature’s passage of House Bill 351, which adopts the Alabama Personal Data Protection Act. While the new act largely follows the established US state privacy framework and incorporates provisions consistent with its predecessors, it also introduces […]
Israeli Employment Law – Did You Know? Managing your Workforce in Times of Emergency
As reality has demonstrated, crises are, unfortunately, a recurring part of the business landscape. In recent years, organizations around the world have faced numerous health, security, and other crises and challenges. Throughout these periods, workplaces have been required not only to continue operating, but also to support their employees as they navigate the challenges created […]
New Tax Incentives for New Immigrants and Veteran Returning Residents to Israel
On March 30, 2026, the Israeli Parliament (the Knesset) approved new legislation granting a significant income tax exemption to new immigrants and veteran returning residents on income derived from personal services performed in Israel (the “New Law”). The New Law also provides a tax exemption to foreign companies with respect to income generated in Israel […]
Springtime Update: Navigating Between Emergency and Routine
As emergency measures and evolving security developments continue to influence workplaces, this update provides an overview of the key legislative processes and regulatory guidelines arising from the current emergency framework, together with ongoing updates on matters that affect employers and workplaces. As of the date of this update, the state of emergency declared in Israel […]
An amendment to the Law on Extension of Periods and Postponement of Deadlines
We would like to inform you that, due to the state of emergency in which the State of Israel currently finds itself following Operation “Roaring Lion”, an amendment to the Law on Extension of Periods and Postponement of Deadlines (Temporary Provision – Swords of Iron) (Regulatory Approvals, Financial Sanctions, and Gas Facility Inspections), 2023 (the […]
First Court Ruling on Taxation of “Deferred Compensation”
On March 11, 2026, the Tel Aviv District Court (Hon. Judge Magen Altuvia) issued a judgment in several appeals filed by companies in the SAP group, represented by our firm, concerning withholding tax assessments for tax years 2016–2018, relating to the companies’ deferred compensation arrangements with their employees. The court ruled that employer’s deposits to […]
Operation “Roar of the Lion” – Compensation Update
We wish to inform you that on March 19, 2026, a governmental bill memorandum was published, aimed at establishing a compensation mechanism for businesses that suffered economic damages as a result of Operation “Roaring Lion”, which began on February 28, 2026, leading to the declaration of a nationwide special home front emergency situation. Please note […]
Oklahoma Becomes the 20th State to Enact Privacy Law
Last week, Oklahoma’s Senate Bill 546 was passed by both legislative chambers, and later on was signed by the Governor. The new act will take effect on 1 July 2027. This development makes Oklahoma the 20th US state to enact comprehensive consumer data privacy law, following years of legislative discussions. Scope and Applicability Similarly […]
Detecting and Mitigating Dark Patterns on Digital Platforms
By Ariel Yosefi, Kevin David Gampel & Tamara Mascisch Cohen In recent years, regulators around the world have intensified their scrutiny of online interface design, with a growing focus on practices commonly referred to as “dark patterns.” These practices involve design choices in user interfaces that nudge, pressure or mislead individuals into taking actions […]
Operation Lion’s Roar – Latest Updates and Q&A
In light of the rapidly changing circumstances associated with the state of emergency declared for Operation Lion’s Roar, it is critical to remain informed of the latest applicable directives. As always, we will continue to keep you informed of developments, and we invite you all to follow our updates. Update Bulletin: In accordance with […]
Op-Ed by Dr. Ruth Dagan and Hanni Maoz
Op-Ed by Dr. Ruth Dagan and Hanni Maoz of our Environment and Climate Change Practice, published in the prestigious Environmental Finance. The Op-Ed examines how global carbon markets are entering a new phase, one where legal architecture is finally catching up with market development, and identifies the key legal building blocks needed to unlock corporate […]
ENVIRONMENT & CLIMATE CHANGE PRACTICE – About Us
ENVIRONMENT & CLIMATE CHANGE PRACTICE Legal Leadership in Corporate Sustainability, Climate Finance and Carbon Markets Click Here
Herzog – Ongoing Situation in Israel
Friends and colleagues Israel and the United States of America have been forced into a war with Iran in order to protect both our country and the civilized world. The Iranian regime has been the source of terror, violence and bloodshed for decades, sponsoring terror and causing unspeakable harm to innocent people in its own […]
Operation Roaring Lion – Hostilities and the Workplace – Update
Following the military confrontation with Iran, and the declaration of a special state of emergency throughout the country, as of Saturday, 28 February 2026 (at this stage until March 12), workplace activity is prohibited, except in workplaces classified as essential services. An essential service is defined as an essential enterprise under the Emergency Labor Service […]
The UK Online Safety Act – Herzog’s Practical Playbook
The UK Online Safety Act 2023 (“OSA“) establishes a comprehensive statutory framework governing the safety obligations of online services with a connection to the United Kingdom. The act applies not only to services established in the UK, but also to services based outside the UK where they enable access by UK users or where their operation gives […]
Withholding Tax Exemption Certificate
The Israeli tax system is based on a comprehensive withholding regime. This regime requires payors to withhold taxes from payments they make and remit the withheld taxes to the Israeli Tax Authority. The withholding rate depends on the type of payment, and it can range between 15%-50% of the gross payment (without any deductions). To […]
Case Law Regarding Global Overtime Payments to Hourly Employees; and a Look at Whether Football is Still Played from Saturday to Saturday?
We are pleased to present to you an update in the field of labour law, which includes a concise overview of legislative updates and key court rulings issued in the past month. The update highlights prominent trends in case law and legislation and draws attention to developments that may be relevant to the management of […]
Draft Directive for Payment Companies Regarding the Implementation of an Open Banking Standard – Published for Public Comments
We wish to bring to your attention that on January 27, 2026, the Israel Securities Authority (the “Authority”) published for public comments a Draft Directive for Payment Companies Regarding the Implementation of an Open Banking Standard (the “Draft Directive”). The purpose of the Draft Directive is to regulate the activities of payment companies in connection […]
Draft Bill on the Application of Laws to a Foreign Dealer Directing its Activity Toward Customers in Israel, 5786-2026
On January 27, 2026, the Israeli Ministry of Justice published for public comments a draft bill titled Application of Laws to a Foreign Dealer Directing Activity Toward Customers in Israel, 5786-2026 (the “Draft Bill”). The Draft Bill seeks to prescribe the application of certain mandatory Israeli laws to foreign dealers operating vis-à-vis customers in Israel, […]
Dr. Ruth Dagan on Biodiversity as a Financial Risk and Opportunity – Webinar Highlights
Dr. Ruth Dagan spoke at a webinar organized by ECOncrete, titled “Scaling Marine Nature Markets: Practical Insights from Finance & Regulatory Experts“. Dr. Ruth Dagan focused on the growing recognition of nature and biodiversity loss as a material financial risk and, increasingly, a source of financial opportunity. She highlighted key international frameworks shaping the financial […]
Carbon emissions have become a commodity. And a commodity has a price, a market, and winners and losers
What was once a “green slide” in an ESG presentation is rapidly becoming a financial, regulatory, and commercial infrastructure that is reshaping the global emissions economy—and redefining the rules of the game for exporters, banks, investors, and technology companies. In the following opinion piece, Dr. Ruth Dagan (Partner and Head of the Environment and Climate […]
Herzog Litigation Partner Authors Israeli Chapter in International Force Majeure Legal Guide
Dr. Moran Yemini, a senior partner in Herzog’s Litigation Department, has authored the Israeli chapter in Force Majeure – An International Comparative Analysis (eds. Louis Garb, Julian Copeman and Richard Mendoza, 2026). The book presents a comparative analysis of force majeure across jurisdictions. Moran’s chapter examines the Israeli legal framework and case law governing contractual […]
Japan–Israel Tech Bridge Summit by Embassy of Japan in Israel
Featuring Top Executives from Leading Japanese Companies Highlights include: Expert panels Networking opportunities TED Talk from top industry leaders Full agenda details will follow soon *Participation is subject to prior approval To register >> click here