Anyone setting up, managing or investing in an alternative investment fund in Israel must navigate a layered legal, regulatory and tax framework. The Israel chapter of the Legal 500 Alternative Investment Funds guide, authored by Avi Eldor, Head of the Investment Funds practice at S. Horowitz, together with partners Ophir Kaplan and Keith Shaw, offers a comprehensive Q&A overview. Among other topics, it covers common fund structures and investor limited liability, licensing requirements for funds and their managers, the tax treatment of different investor types, management and performance fees, marketing restrictions and the use of side letters.
