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
Managing Partner and Head of Tax Department Meir Linzen, Partner Yuval Navot, and Associate Dr. Ehab Farah authored an informative country-specific
Herzog Fox & Neeman’s Meir Linzen, Yuval Navot, and Dr. Ehab Farah Contribute to the Legal 500: 2nd Edition Tax Country Comparative Guide
Under Israeli tax law, New Immigrants are entitled to various tax benefits, including an exemption from taxation with respect to
Client Update | New Private Tax Ruling Clarifies the Conditions for New Immigrants to Obtain an Israeli Residency Certificate
Check out Yuval Navot and Ronen Avner’s insight to Israel’s new deemed distribution rules! Be the first to find out
Israel’s New Deemed Distribution Rules – a Trap For the Unwary Multinational Taxpayer | Article
On August 6, 2017, long-awaited legislation was finally published. This legislation relaxes many restrictive limitations previously imposed by the Israeli
Client Update | Israeli Corporate Tax-Reorganization Reform
Meir Linzen, Managing Partner at Herzog Fox Neeman, refutes the allegation of a special relationship with elected officials: “Most of
Calcalist Article | Managing Partner at Herzog Fox & Neeman, Meir Linzen: “Most of Our Activity Is Not Dependent on Government”
Herzog Fox & Neeman assisted WeWork in its acquisition of Unomy Ltd., an Israeli start-up that developed sales and marketing
Herzog Fox & Neeman Assisted WeWork in Its Acquisition of Unomy Ltd.
On May 28, 2017, the Israeli Tax Authority (the “ITA”) published a summary tax ruling in respect of the taxation
Client Update | Option Tax Ruling | Taxation of Awards Granted to Relocating Employees
On June 12, 2017, the Israel Tax Authority (the “ITA”) published on its website a circular (the “Circular”) addressing the

Client Update | Retention Mechanisms of Founders and Key Employees (Reverse Vesting and Holdback)
BDI Code has published its 2017 Israel Legal Rankings, where, once again, our firm has been ranked the leading Israeli

BDI Code’s Ranking for 2017: Herzog Fox & Neeman ranked leading law firm in Israel!
The Authority has updated its protocols, with particular focus on small technology companies previously awarded grants from the Israel Innovation

Israel Innovation Authority Eases up on Entrepreneurs’ Grant Repayments | Adv. Ofer Granot To “Calcalist”
The Israel Tax Authority (“ITA”) has published a list of tax positions, which require reporting, with regard to income tax,

Client Update | Tax Positions Reporting Obligations
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)
Eyal Bar-Zvi
Partner
Commercial, Hi Tech, International Tax Planning, Mergers & Acquisitions, Tax, Transfer Pricing
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
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
Sophie Matatyaho
Partner
Corporate Tax, International Tax Planning, Private Clients, Trusts & Estates, Tax
Yaniv Erlich
Partner
Corporate Tax, Employee Tax Benefits, International Tax Planning, Mergers & Acquisitions, Tax
Amit Shelef Fattal
Associate
Corporate Tax, International Tax Planning, 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
Ilana Granditer
Private Clients, Trusts & Estates, Tax
Rotem Sheridan
Tax, Transfer Pricing
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