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
Dear Clients, Friends, and Colleagues, Further to extensive discussions during recent weeks, the Finance Committee of the Knesset (the Israeli
Taxation of Undistributed Profits and Personal Service Companies
Dear Clients and Friends, We would like to bring to your attention the latest updates in the field of value-added
VAT Updates for 2025 – VAT rate increase, Israel Invoices Reform, and the Economic Plan Bill
On November 25, 2024, the Israeli Parliament (Knesset) Finance Committee approved the Property Tax Regulations (Damages Payments) (War Damages and
Compensation Scheme for Businesses in Northern Localities (September-October 2024)
Dear Clients, Colleagues and Friends, The Ministry of Finance has recently published a memorandum of law (the “Memorandum”) for
Proposed Legislation on Digital Assets
Dear Clients, Colleagues, and Friends, New Court Decision Addresses Key Tax Aspects of Dividend Distribution The Tel Aviv District
New Israeli Court Ruling Rejects Tax Authority’s Attempt to Tax Dividend Distribution Between Two Israeli Companies
New Legislation in the Cayman Islands Requires Cayman Islands’ Incorporated Entities to File Beneficial Ownership Registries Dear Clients and
Beneficial Ownership Transparency Act (Cayman Island)
Dear Clients, Colleagues and Friends, The Israeli government has recently initiated a comprehensive plan to enhance the competitive advantage of
Israeli Government Eyeing Additional Measures to Boost Israel’s High-Tech Industry
Significant Changes to Filing and Reporting Requirements Relating to Equity Plans and Grants in Israel Dear Clients and Friends,
New and Amended 102 Rules
Dear Friends, Clients and Colleagues, We wanted to bring to your attention two important matters that were discussed by the
Key Updates from the Israel Tax Authority: No Estate Tax Legislation Planned and New Voluntary Disclosure Procedure Imminent
Dear Clients, Colleagues, and Friends, We usually use these updates to keep you notified of regulatory and legal developments, but
Herzog wins the most Tier-1 rankings in ITR World Tax 2025: Israel
Dear Clients, Colleagues, and Friends, New Court Decision Addresses Certain Tax Aspects Related to the Valuation of IP
Israeli Court Ruling Offers Insights on IP Valuation Principles for Tax Purposes
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)
Benjamin (Benny) Hazoutte
Corporate Tax, International Tax Planning, Real Estate, Tax
Daniel Lipman Lowbeer
Partner
Corporate Tax, International Tax Planning, Internet & E-commerce, Mergers & Acquisitions, Tax
Efrat Kesler Kadmon
Partner
Employee Incentive Schemes, Employee Tax Benefits, Labour & Employment, Tax
Eitan Ella
Partner
Corporate Tax, Employee Tax Benefits, International Tax Planning, Private Clients, Trusts & Estates, Tax
Eyal Bar-Zvi
Partner
Commercial, Hi Tech, International Tax Planning, Mergers & Acquisitions, Tax, Transfer Pricing
Itamar Gur
Partner
Corporate Tax, International Tax Planning, Investment Funds & Private Equity, Private Clients, Trusts & Estates, Tax
Mordechai (Moti) Fogel
Partner
Indirect Taxes, Customs & International Trade, Tax, Value Added Tax (VAT)
Omer Yaniv
Of Counsel
Corporate Tax, International Tax Planning, Investment Funds & Private Equity, Private Clients, Trusts & Estates, Tax
Ronen Avner
Partner
Corporate Tax, International Tax Planning, Private Clients, Trusts & Estates, Tax
Rotem Sheridan
Tax, Transfer Pricing
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
Sophie Matatyaho
Associate
Corporate Tax, International Tax Planning, Private Clients, Trusts & Estates, Tax
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