Tax

Key Contacts

The tax department of S. Horowitz is one of the leading tax departments in Israel. The department is known for uncompromising professionalism, service excellence, and client-tailored legal creativity.

The firm’s tax team, headed by Adv. Leor Neuman, is at the forefront of legal practice in the field of taxation in Israel, and provides its clients, including leading Israeli and multinational corporations in all sectors including financial institutions and investment funds as well as individuals, high-net-worth families and trusts, innovative and groundbreaking legal services.

We offer our clients professional, creative and dynamic tax advice and establish sophisticated tax structures for them, while implementing an optimal tax strategy tailored to their needs.

Our expertise spans all aspects of the tax field, including corporate and high-net-worth individual taxation, international taxation, civil and criminal litigation in various tax areas, real estate taxation and indirect taxes. We provide tax services separately and independently or as part of international and domestic transactions in collaboration with CPA firms and international law firms.

  • Corporate taxation, restructuring, mergers and acquisitions
  • Individual taxation, private capital and representation in voluntary disclosure proceedings including in the crypto field
  • International tax planning and cross-border transaction support
  • Obtaining advance rulings and complex arrangements with the Tax Authority
  • Representation before the Tax Authority in assessment and objection proceedings and civil and criminal litigation in various tax areas before the courts in Israel

"The service given is of the highest level. The first thing to point out is the team's uncompromising professionalism, coupled with the highest level of skill and competence."

Chambers Global

  • Real estate taxation
  • Indirect taxes, VAT and customs
  • Tax planning in intergenerational wealth transfer – inheritance, structures for foreign estate tax protection, trusts and wills
  • Equity and other employee compensation
  • Transfer pricing

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News & Insights:

Access our legal insights, thought leadership and expert analysis

News

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

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.

Updates

TAX FLASH – February 2026

Quick update on the lates tax news, rulings and circulars – from undeclared capital to Teva’s tax witholding.

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.

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.

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

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

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

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.

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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