S.horowits_Logo

Avi Eldor

Partner

  • Print
הורדת vCard vCard
About
Core Capabilities
Notable Representations
Education
Admission

Avi Eldor is a partner in the commercial department, leading the fund formation and institutional investors practice.

Avi provides comprehensive advice on commercial law matters, with particular expertise in private equity, real estate, infrastructure, hedge and credit funds, co-ventures, alternative lending transactions, and venture capital investments. His practice focuses on providing investment funds sponsors advice on various matters concerning the formation and ongoing management of investment funds, as well as regulatory advice to investment funds managers. In addition, Avi is advising major institutional investors, on complex cross-border investments and fund formations.

Drawing from his extensive experience in corporate and finance practice across diverse business sectors, Avi advises Israeli and international private equity funds, borrowers, lenders, and institutional investors. His practice encompasses both debt and equity investments, including syndicated and non-syndicated loans, participation arrangements, mezzanine financing, acquisition and leveraged buyout financings, credit facilities, asset and project finance. He has particular expertise in structuring complex investment vehicles that navigate multiple regulatory frameworks while optimizing investment opportunities for institutional clients.

Having joined the firm as a partner in February 2023, and with experience gained at Skadden, Arps, Slate, Meagher & Flom LLP and Barclays Bank PLC in New York, as well as legal counsel to one of Israel’s leading insurance companies, Avi manages significant cross-border transactions and investments, supporting clients in developing their business activities both within and outside Israel.

Core Capabilities

  • Fund Formation & Institutional Investors: Comprehensive advice on establishment and ongoing management of private equity, real estate, infrastructure, hedge and credit funds, including regulatory compliance and structuring complex investment vehicles across multiple jurisdictions
  • Private Equity & Venture Capital: Strategic guidance on fund formations, capital raising, investment structuring, co-ventures, and alternative lending transactions for Israeli and international funds and portfolio companies
  • Commercial & Corporate Finance: Extensive experience in syndicated and non-syndicated loans, participation arrangements, mezzanine financing, acquisition and leveraged buyout financings, credit facilities, asset and project finance
  • Cross-Border Transactions: Complex multi-jurisdictional transactions and investments, supporting client business development both within and outside Israel with expertise in navigating different regulatory frameworks
  • Alternative Lending & Structured Finance: Innovative financing solutions, structured investment products, and alternative capital arrangements for institutional investors

Notable Representations

  • Establishment and ongoing counsel of the Arbal Fund, which engages in investments and complex credit facilities in the range of billions of ILS;
  • Representation of Harel Finance Alternative Ltd. in the establishment of several funds in the range of billions of ILS, engaged in real estate investments, debt funds, and Co-Invest funds in Israel, the United States, and Europe.
  • Establishment and ongoing counsel of the Mezzanine Fund by Giza Singer Even, which provides credit facilities to mid-market companies in the range of billions of ILS;
  • Advising the Fuse Group in the establishment of a real estate debt fund in the United States for Harel Insurance, in the range of hundreds of millions of dollars;
  • Representation of institutional investors – including Harel, Phoenix, Menora, Migdal, Amitim, Leumi Partners, and others — in investments in investment funds across a range of sectors, in joint ventures, credit transactions, and investment platforms.

Education

  • New York University, LL.M., 2006
  • Tel-Aviv University, LL.M., magna cum laude, 2005
  • Tel-Aviv University, M.A. (Econ.), magna cum laude, 2001
  • Tel-Aviv University, LL.B., magna cum laude, 1999
  • Tel-Aviv University, B.A. (Econ.), magna cum laude, 1999

Admission

  • New York State Bar, 2007
  • Israel Bar, 2003

Contact

+972.5670700

avi.eldor@s-horowitz.com

Expertise

Banking & Finance
Capital Markets
Corporate and M&A

Languages

Hebrew, English

Avi Eldor

Contact

+972.5670700

avi.eldor@s-horowitz.com

Expertise

Banking & Finance
Capital Markets
Corporate and M&A
Banking and Corporate Finance
Commercial Transactions
Corporate Governance
View more >

Languages

Hebrew, English

News & Insights:

Access our legal insights, thought leadership and expert analysis

Articles
S. Horowitz & Co. secures Supreme Court victory for the National Insurance Institute, upholding a NIS 1.1B/month long-term care tender affecting 400,000 Israelis.
Read

Articles

AI-Assisted Coding: Innovation, Intellectual Property and Hidden Risks

AI coding tools are bringing speed and efficiency, but also urgent questions about copyright, ownership and licensing.
Read

Updates

Employer Deposits into Individual Policies to Secure Future Employee Severance Grants

A recent ruling changes the tax treatment of employer severance policy deposits, affecting compensation structures across Israel.
Read

Articles

Algorithmic Chopin: Who Owns Music When AI Holds the Pen?

Dr. Brook explores AI’s challenge to copyright law and authorship in a new US journal article on generative AI and creative rights.
Read

Updates

TAX NEWSFLASH – MARCH 2026

Our March 2026 Tax Newsflash is here! Against the backdrop of Operation “Roaring Lion”: postponement of February reporting deadlines, freeze on collection and enforcement proceedings until April, “fast track” for war damage compensation, and relief for businesses in the Gaza
Read

Updates

AI Copyright Training: The UK Backs Down, the US Steps Aside

UK abandons its AI copyright opt-out model with “no preferred option.” The U.S. leaves it to the courts. S. Horowitz on what the shared uncertainty means.
Read

Updates

TAX NEWSFLASH – FEBRUARY 2026

Our February 2026 Tax Newsflash is here! Landmark ruling: developers entitled to purchase tax refunds on “Buyer’s Price” projects worth hundreds of millions. Plus: ITA’s war on undeclared capital intensifies with new fiscal measures, and critical ruling denies Teva input
Read

Updates

TAX NEWSFLASH – JANUARY 2026

Our January 2026 Tax Newsflash is here! The Arrangements Law continues: new reporting duty for online platforms (Airbnb) on short-term apartment rentals, comprehensive regulation for taxation of digital assets (crypto), and new reportable positions from the Israel Tax Authority.
Read

News

Tax Advise to the New HNW

Recent mega-deals have created a new wave of Israeli millionaires. In a Calcalist interview, Leor Nouman, Partner and Head of Tax at S. Horowitz, shares crucial advice: strategic timing can save high-net-worth individuals tens of percentage points in taxes.
Read

Updates

TAX NEWSFLASH – DECEMBER 2025

Our December 2025 Tax Newsflash is here! Israel’s 2026 Arrangements Law brings dramatic changes: property tax returns after 25 years on vacant land, new tax exemptions for immigrants earning income in Israel, special banking sector taxation, and major Pillar Two
Read

Articles

Chambers: Israel Energy & Infrastructure M&A 2025

Israeli Energy and Infrastructure M&A market – trends, shifts, and insights.
Read

Articles

Aviation Law: Israel

Israel’s aviation sector navigates wartime challenges with legislative amendments. New laws exempt airlines from compensation during conflict periods while courts balance passenger rights with security realities, reshaping aviation liability.
Read

Articles

Understanding the Belt & Road Initiative and its impact in Israel

Partner Gilad Katz and Adv. Lance Blumenthal explore Israel’s strategic role in the Belt and Road Initiative in CDR’s latest edition. The chapter examines major infrastructure projects, Israel’s new arbitration law, and how regulatory developments position the country as a
Read

Updates

TAX NEWSFLASH – NOVEMBER 2025

Our November 2025 Tax Newsflash is here! Israel’s Tax Authority introduces major changes for 2026: new immigrants must now report foreign assets and income, ending 15+ years of exemption. New rules also target “wallet companies” with stricter taxation on undistributed
Read

Updates

Taxation of Stock Options for Employees Who Became Israeli Residents

The Tax Authority issued new guidance on taxation of foreign stock options for employees who became Israeli residents. Two beneficial tracks are now available: taxation under Section 3(i) with potential income spreading over 6 years, or conversion to Section 102
Read

Updates

Memorandum of Law to Promote Competition in the Banking Sector

Do crypto wallet providers need a licence in Israel? This article examines how the Supervision of Financial Services Law applies to custodial and non-custodial wallets — and what’s at stake for the industry.
Read

Updates

Rethinking Transaction Structures

Why do Israeli M&A deals favor share purchases over asset deals? While asset purchases offer liability protection and simpler integration, seller tax concerns drive the preference. But for cross-border deals with post-closing restructuring plans, asset purchases may actually be smarter.
Read

Updates

TAX NEWSFLASH – OCTOBER 2025

Don’t miss our latest insights on (1) the final opportunity for tax benefit in asset transfers to shareholders, (2) new ITA circulars on undistributed profits, and (3) Israel’s draft bill for Pillar Two implementation.
Read

Updates

Did Your Israeli Partner Go Bankrupt? Here’s What You Need to Know

Israeli insolvency trustees can override contracts and jurisdiction clauses. File proof of debt promptly or lose all rights to recovery from your Israeli partner.
Read

Updates

From Patents That Save Lives to Patents That Save the Planet: AIPPI’s Landmark Resolution on Compulsory Licensing

AIPPI’s Resolution extends emergency patent measures to climate tech while preserving innovation incentives through fair compensation, strict limits, and robust safeguards for patentees.
Read

Updates

Authorship’s Future: AIPPI’s 2025 Resolution and AI-Era Copyright

As courts and creators grapple with defining human vs. AI authorship, AIPPI’s 2025 Resolution offers a clear framework on AI & Copyright—addressing data use, liability, transparency, and AI-generated works to guide the next era of copyright law.
Read

Updates

TAX NEWSFLASH – AUGUST 2025

Are you prepared for significant Israeli tax changes?
Read

Updates

Legal Expenses’ Duties in Israeli Liability Insurance Law: A Landmark Supreme Court Ruling

One of the recurring and often complex issues in Israeli liability insurance law concerns the extent of the insurer’s obligation to cover legal expenses and, more particularly, what qualifies as “reasonable legal costs” that an insurer must cover.
Read

Updates

TAX NEWSFLASH – JULY 2025

On 2 July 2025, a Memorandum of Law for Amendment of the Income Tax Ordinance (Residency of an Individual), 5785-2025 was published for public comment (“the Memorandum of Law”).
Read

Updates

Multi-Party Computation (MPC) Wallets and the Evolving Regulatory Landscape in the United States

As the digital asset market continues to mature, U.S. regulators have begun taking meaningful steps to establish more consistent, uniform and supportive regulatory frameworks specifically tailored for the crypto industry.
Read

Updates

Code of Practice for General-Purpose AI Models Adopted: What You Need to Know Now

On 10 July 2025, the European Commission received the final version of the Code of Practice for General-Purpose AI Models (GPAI).
Read

Updates

Reverse Solicitation under MiCA: Navigating the Complexities

Reverse solicitation is a well-known concept in financial services in several jurisdictions around the world.
Read

Updates

Intellectual Property in Insolvency Proceedings

In insolvency, knowing the true value of a startup’s intellectual property is crucial—it often defines whether the business can be revived, sold, or lost entirely.
Read

Updates

Israel Enhances Reliance Policy – Medical Devices May Be Registered Based on Foreign Regulatory Authorities’ Approvals

The Israeli Ministry of Health has published a draft amendment to the Medical Device Regulations (Registration and Renewal of Medical Devices in the Registry and its Renewal), which formally and legislatively anchors the ongoing reform of the medical device registration
Read

Updates

S. Horowitz is Proud to Unveil its New Branding

Our mission is clear: to be the best, for our clients.
Read

Updates

TAX NEWSFLASH – JUNE 2025

Following the outbreak of the “Rising Lion Operation” (the War) and given the security situation in which the country finds itself, the Israel Tax Authority (ITA) published a series of significant easements concerning the deadlines for reporting and the payment
Read

Updates

TAX NEWSFLASH – MAY 2025

Eilat resident or temporary visitor? A new ruling hones the criteria for application of the VAT exemption on service providers in Eilat.
Read

Updates

Copyrighted Works and Training AI Models: The U.S. Copyright Office’s Position

The U.S. Copyright Office published a groundbreaking, non-binding, pre-publication report examining whether using copyrighted works to train generative AI models falls within “fair use.
Read

Updates

TAX NEWSFLASH – APRIL 2025

Publication of income tax circular – liquidation and the transfer of assets to shareholders under the temporary provision.
Read

Updates

AI in Finance: Navigating the Revolution in Israel’s Financial Sector

In recent years, the financial industry has undergone a significant revolution with the widespread adoption of Artificial Intelligence (AI) tools.
Read

Updates

Employee Stock Options – Mechanism for Accelerating the Vesting Period

On 11 March 2025, the ITA published a position paper on the subject of acceleration of the vesting period for employee share options upon the occurrence of an exit event or flotation of shares (“the Position Paper”). We believe this
Read

Updates

TAX NEWSFLASH – MARCH 2025

On 27 February 2025, the Israel Tax Authority (“the ITA”) published a draft Circular for public comments on the attribution of income to R&D centres. This Circular, to the extent it becomes binding, is expected to have considerable importance for
Read

Updates

U.S. Court: Copyright Protection Requires a Human Author

Thaler v. Perlmutter: The court affirmed that under the Copyright Act, only a human can be recognized as the “author” of a work
Read

Updates

TAX NEWSFLASH – February 2025

In recent years there has been an increased use of investment agreements styled as SAFE (a Simple Agreement for Future Equity) as a means for raising capital in start-ups both quickly and efficiently.
Read

Updates

Update to Procedure No. 6 of the Ministry of Health – A Breakthrough in Pharmacovigilance Policy?

The Department of Risk Management and Medicinal Information at the Israeli Ministry of Health has published, for the public comments, a draft update to procedure No. 6, titled “Reporting of Adverse Events and New Safety Information”.
Read

Updates

Israel’s New AML Directives for Payments

Non-bank payment service providers operating in Israel, such as issuers of payment instruments, payment transaction acquirers, payment account managers, and payment initiators, are subject to regulatory requirements.
Read

Articles

Lexology: Class Actions in Israel

We are proud to share a comprehensive new article published in the prestigious Lexology magazine by Partner Adv. Uriel Prinz and Adv. Adi Shlomo from our Litigation department, focusing on Class Actions in Israel.
Read

Updates

TAX NEWSFLASH – DECEMBER 2024

After a steadfast struggle with the ministry of finance. An agreed upon compromise is apparent following which amendment of the law for the taxation of “locked in profits” may be narrowed dramatically.
Read

Articles

U.S. Court Overrules Tornado Cash Sanctions

On November 26, 2024, the United States Court of Appeals for the Fifth Circuit (the “Court”) ruled that the Treasury Department’s Office of Foreign Assets Control (“OFAC”) exceeded its authority by sanctioning the crypto mixer Tornado Cash.
Read

Updates

Limit Your Expectations to Get Around the Statute of Limitation

A dispute between two pharmaceutical manufacturers gave rise to an important ruling by the Supreme Court on key issues with respect to Israeli statute of limitation (C.A, 5474/18 Unipharm Ltd. v. Glaxo SmitkKline p.l.c (18.6.2024).
Read

Articles

NFTs Under the Knife

On July 29, 2024, two artists filed a pre-emptory lawsuit against the United States Securities and Exchange Commission (“SEC“) seeking judicial clarity on the applicability of US securities laws to the sale of digital artwork created by them in the
Read

News

Webinar: Patent Disclosure Requirements and Consequences of Non Compliance

It was our pleasure to host the “Patent Disclosure Requirements and onsequences of Non-Compliance” webinar, co-hosted with AIPLA. All presentations can be found at the following links.
Read

Articles

Lexology In-Depth: Aviation Law – Edition 13

How has Israel’s aviation sector navigated unprecedented transformation and challenges?
Read

News

Apple’s ‘CREATE YOUR OWN’ Trademark Fails in Israel Despite Global Success

In a recent decision, the District Court of Tel Aviv – Yafo (“the Court”), upheld the decision of the Patent Office (“the Office”) to reject APPLE Inc.’s application for the trademark
Read

Updates

TAX NEWSFLASH – NOVEMBER 2024

Within the ambit of the Annual Taxation and Business Conference that took place last week, in collaboration with the accounting firm Fahn Kanne Grant Thornton Israel, head of the firm’s Tax Department
Read
For all News & Insights

Position Application

Subscribe

Get the latest updates straight to your inbox

SHARE

Facebook
LinkedIn
WhatsApp
Email
Print