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Bat Arbuz

Associate

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About
Education
Admission

Adv. Bat Arbuz is an associate in the Real Estate Practice Group at S. Horowitz.

Bat specializing in complex real estate transactions and development projects. Bat provides comprehensive counsel on joint ventures, drafting and negotiating sale and purchase agreements, combination agreements, purchasing groups, construction agreements, urban renewal projects, and purchasing groups. She brings expertise to commercial leases, tenders, and the financing of real estate and construction projects.

With a focus on protecting clients’ interests in land rights, she advises corporate and private clients on various property disputes and guides them through the process of registering their rights with the official Land Registry.

Bat joined S. Horowitz & Co. in 2021, where she completed her internship and qualified as an Israeli advocate in 2022.

Education

  • College of Management, LL.B., 2020

Admission

  • Israel Bar, 2022

Contact

+972.3.5670633

bat.arbuz@s-horowitz.com

Expertise

Planning and Zoning
Real Estate

Languages

Hebrew, English

Bat Arbuz

Contact

+972.3.5670633

bat.arbuz@s-horowitz.com

Expertise

Planning and Zoning
Real Estate
Real Estate Investments and Yielding Property
Real Estate Litigation and Property Dissolution
Real Estate Transaction
View more >

Languages

Hebrew, English

News & Insights:

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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.
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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.
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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.
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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.
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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
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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.
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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
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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.
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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
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Chambers: Israel Energy & Infrastructure M&A 2025

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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
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Taxation of Stock Options for Employees Who Became Israeli Residents

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Memorandum of Law to Promote Competition in the Banking Sector

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Rethinking Transaction Structures

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

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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.
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TAX NEWSFLASH – AUGUST 2025

Are you prepared for significant Israeli tax changes?
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Legal Expenses’ Duties in Israeli Liability Insurance Law: A Landmark Supreme Court Ruling

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

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Intellectual Property in Insolvency Proceedings

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TAX NEWSFLASH – JUNE 2025

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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.
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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.
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TAX NEWSFLASH – APRIL 2025

Publication of income tax circular – liquidation and the transfer of assets to shareholders under the temporary provision.
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In recent years, the financial industry has undergone a significant revolution with the widespread adoption of Artificial Intelligence (AI) tools.
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Employee Stock Options – Mechanism for Accelerating the Vesting Period

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

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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.
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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.
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U.S. Court Overrules Tornado Cash Sanctions

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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).
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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
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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.
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Lexology In-Depth: Aviation Law – Edition 13

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