Guy Firer

Partner

Adv. Guy Firer is a partner in S. Horowitz’s Corporate and Capital Markets Department, expertly navigates complex corporate and commercial transactions, with particular emphasis on mergers and acquisitions, restructuring, capital markets, private investments, and corporate governance.

Guy advises companies on corporate law, securities, and regulatory matters, providing strategic guidance to clients across diverse sectors, including banking, financial services, technology, and communications. His practical approach helps clients effectively manage shareholder disputes, corporate structures, and regulatory compliance challenges.

Guy delivers exceptional value through his deep understanding of specialized and regulated sectors. His work includes representing private and public corporations, non-profits, and government entities, skillfully guiding them through complex procedures and transactions, including investment deals, mergers and acquisitions, and more.

The Legal 500 directory describes Guy as “highly professional, energetic, experienced, and very skilled in negotiations.” Guy publishes articles, teaches at universities, and conducts corporate law training for directors, demonstrating his commitment to advancing industry knowledge.

 

Core Capabilities

  • Mergers and Acquisitions
  • Shareholder Arrangements
  • Shareholder Rights and Dispute Resolution
  • Corporate Governance and Regulatory Compliance
  • Capital Markets and Securities
  • Financial Services Regulation
  • Private Investments and Investment Structures
  • Corporate Restructuring
  • Communications and Media Regulation
  • Commercial Transactions

Notable Representations

  • Represented a banking consortium in one of Israel’s largest secondary offerings – sale of shares worth $750 million in Bezeq.
  • Represented Readymix in multiple transactions, including merger and acquisition.
  • Represented Ben Ari company shareholders in FIMI Fund’s investment transaction.
  • Advised Shufersal, Israel’s largest supermarket chain, in the acquisition of ClubMarket for NIS 750 million in a court-supervised tender.
  • Represented Bank Hapoalim in multiple strategic transactions, including restructuring, managing issuance, and sale of SHVA shares to Mastercard.
  • Advised directors of Taro Pharmaceutical Industries Ltd. in resolving a significant shareholder dispute.

recognition

Education

  • Tel Aviv University, LL.M with honors, 2014
  • Hebrew University of Jerusalem, LL.B with honors, 2000

Admission

  • Israel Bar Association, 2001

News & Insights:

Access our legal insights, thought leadership and expert analysis

News

Our May 2026 Tax Newsflash is here! Draft regulations introduce increased compensation for businesses suffering indirect damage during Operation “Roaring Lion”—four alternative compensation tracks up to NIS 5 million. Plus: Draft Pillar Two regulations anchor Safe Harbour mechanisms in Israeli

Updates

Generic apixaban in Israel: The Court invalidated the patent term extension on Eliquis, following revocation of the parallel UK patent.

Articles

Insurance disputes in Israel: disclosure obligations, policy interpretation, limitation periods and more, with insight into emerging risks.

Updates

A recent U.S. decision offers useful guidance on the use of short archival clips in documentary works – creating some room for content creators.

News

Groundbreaking decision: Tel Aviv District Court accepts motion for reversal of burden of proof in tax appeal.

Updates

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

Updates

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

Articles

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

Updates

When AI clones human voices, copyright law falls short. Trademarks and the ELVIS Act offer a new layer of protection for the human voice.

Updates

The Supreme Court: political free speech does not include the “freedom to fabricate reality”.

Articles

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

Updates

Anthropic’s CEO outlines AI’s transformative potential and its gravest dangers. A must-read for legal and regulatory professionals.

Updates

Multibot’s Bot Society: AI Agents, Digital Consciousness & Regulation

Updates

Dr. Eyal Brrok reviews the Munich AI copyright ruling, where prompts aren’t enough, and its implications for IP protection.

Updates

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.

Updates

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

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

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

Articles

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

Articles

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.

Articles

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

Updates

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

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

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

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.

Updates

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

Updates

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

Updates

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.

Updates

Are you prepared for significant Israeli tax changes?

Updates

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.

Updates

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”).

Updates

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.

Updates

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

Updates

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

Updates

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.

Updates

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

Updates

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

Updates

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

Updates

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

Updates

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.

Updates

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

Updates

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

Updates

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

Updates

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

Updates

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

Updates

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.

Updates

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”.

Updates

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.

Articles

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.

Updates

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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