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Blockchain and Crypto Assets

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Key Contacts

Gal Arad Cohen
Partner
Mordehay (Moti) Malca
Partner
Miriam Zaltsman
Partner
Liraz Zehavi
Partner

Our Blockchain and Crypto Assets practice advises innovators, investors, and enterprises on the legal frameworks governing distributed ledger technologies, digital assets, and decentralized systems, balancing innovation with regulatory compliance. We focus on creating viable business pathways in this evolving regulatory landscape.

We represent crypto startups, cryptocurrency exchanges, token issuers, DeFi protocols, NFT platforms, institutional investors, and traditional enterprises implementing blockchain solutions. Our clients include Israel-based pioneers as well as non-Israeli entrepreneurs and companies, to whom we assist in navigating the international regulatory landscape.

 

We provide more than technical legal analysis – we deliver strategic guidance on developing sustainable business models and products that can adapt to regulatory developments across multiple jurisdictions and strongly support scaling, while achieving core commercial and business objectives.

 

Our team’s expertise encompasses deep technical understanding of distributed ledgers technologies, expertise in traditional financial laws and regulations and a vast experience with different products and services in the crypto and blockchain space.

 

Our blockchain practice is distinguished by its practical approach to a rapidly evolving regulatory landscape. We actively participate in industry groups and policy discussions, providing clients with current insights into regulatory developments across key jurisdictions. Our cross-disciplinary expertise enables holistic solutions that address technological, regulatory, and commercial dimensions simultaneously.

  • Regulatory Navigation: Crafting the best strategies for our clients, while addressing regulatory compliance in different jurisdictions. This includes advising on product structure, market expansion, marketing strategies, etc. Engagement with financial regulators, securities authorities, and other governmental bodies on blockchain-related matters, developing constructive regulatory relationships that support business objectives.
  • Token Offerings and Structuring: Legal frameworks for token issuances, including security, utility, and governance tokens, with compliant structuring across jurisdictions and practical pathways to market in varying regulatory environments.
  • Exchange and Trading Platforms: Regulatory frameworks, operational structures, and compliance programs for digital asset trading venues, with particular focus on cross-border operations and international client bases.

“Lawyers stand out for their professionalism, availability, ability to dive into details and provide legal services adjusted to client's stage and scope of business”. Legal 500.

Legal 500

  • DeFi: Legal infrastructure for decentralized finance protocols. DAOs, balancing decentralized governance with regulatory requirements and commercial viability.

 

  • Web3: Assisting initiatives for web2 products and services to transition to web3 and structuring the pathway for projects to build successfully and safely on web3.

 

  • Institutional Adoption: Facilitating enterprise blockchain implementation and institutional digital asset investment strategies that satisfy corporate governance requirements while capturing technological benefits.

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Blockchain and Crypto Assets

Related Expertise

Regulation

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News & Insights:

Access our legal insights, thought leadership and expert analysis

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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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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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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

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.
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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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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

Do crypto wallet providers need a licence in Israel? This article examines how the Supervision of Financial Services Law applies to custodial and non-custodial wallets — and what’s at stake for the industry.
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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

Israeli insolvency trustees can override contracts and jurisdiction clauses. File proof of debt promptly or lose all rights to recovery from your Israeli partner.
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From Patents That Save Lives to Patents That Save the Planet: AIPPI’s Landmark Resolution on Compulsory Licensing

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

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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Updates

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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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

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.
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Updates

Code of Practice for General-Purpose AI Models Adopted: What You Need to Know Now

On 10 July 2025, the European Commission received the final version of the Code of Practice for General-Purpose AI Models (GPAI).
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Reverse Solicitation under MiCA: Navigating the Complexities

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

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.
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Updates

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

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
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S. Horowitz is Proud to Unveil its New Branding

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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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Updates

Employee Stock Options – Mechanism for Accelerating the Vesting Period

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
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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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Updates

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?

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”.
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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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Articles

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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Articles

U.S. Court Overrules Tornado Cash Sanctions

On November 26, 2024, the United States Court of Appeals for the Fifth Circuit (the “Court”) ruled that the Treasury Department’s Office of Foreign Assets Control (“OFAC”) exceeded its authority by sanctioning the crypto mixer Tornado Cash.
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Updates

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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Articles

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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News

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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Articles

Lexology In-Depth: Aviation Law – Edition 13

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

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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