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Liat Yahalom

Partner

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About
Education
Admission

Adv. Liat Yahalom is a partner in the Real Estate Practice Group at S. Horowitz.

Liat specializing in a wide range of commercial and real estate transactions.
Liat focuses primarily on sale and purchase agreements, combination agreements, urban renewal projects, commercial leases, tender projects (issuing tenders and submitting bids), real estate investments and financing and real estate development. She brings valuable expertise in handling complex property transactions and development projects.

Since joining S. Horowitz in 2018, Liat has built upon her experience gained at a leading Israeli law firm, where she developed her practice in real estate law. Her comprehensive approach combines deep legal knowledge with practical business understanding, derived from her joint degree in Law and Business Administration.

Liat’s clientele comprises public and private entities, entrepreneurs, construction companies and infrastructure companies.

Education

  • IDC Herzliya, LL.B. in Law and B.A. in Business, 2014

Admission

  • Israel Bar, 2014

Contact

+972.3.5670628

liat.yahalom@s-horowitz.com

Expertise

Real Estate

Languages

Hebrew, English

Liat Yahalom

Contact

+972.3.5670628

liat.yahalom@s-horowitz.com

Expertise

Real Estate
Commercial Litigation
Project Construction and Development
Real Estate Investments and Yielding Property
View more >

Languages

Hebrew, English

News & Insights:

Access our legal insights, thought leadership and expert analysis

Updates

TAX NEWSFLASH – April 2026

Our April 2026 Tax Newsflash is here! Groundbreaking decision: Tel Aviv District Court accepts motion for reversal of burden of proof in tax appeal—unreasoned assessment requires tax assessor to present evidence first. Plus: Supreme Court ruling in Conduit case—dividends from
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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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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
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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.
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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.
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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

Israeli Energy and Infrastructure M&A market – trends, shifts, and insights.
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Aviation Law: Israel

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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
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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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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
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Memorandum of Law to Promote Competition in the Banking Sector

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

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

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S. Horowitz is Proud to Unveil its New Branding

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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
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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.
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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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Updates

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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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.
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Employee Stock Options – Mechanism for Accelerating the Vesting Period

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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
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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
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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

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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.
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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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Updates

Limit Your Expectations to Get Around the Statute of Limitation

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NFTs Under the Knife

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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

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