Amit Becher

Partner

Adv. Amit Becher co-heads the White Collar Crime Practice Department at S. Horowitz & specializing in criminal and administrative cases in the capital market and white collar matters. He brings extensive expertise in stock manipulation cases, insider trading, reporting offenses, bribery, money laundering, and corporate criminal liability. His practice encompasses complex financial investigations, Ponzi scheme cases, and administrative enforcement in the capital market.

 

Drawing from twelve years of experience as a senior attorney and division head at the Tel Aviv District Attorney’s Office (Finance & Taxation), Amit has successfully handled numerous high-profile cases. His comprehensive understanding of both prosecution and defense perspectives enables him to provide strategic counsel in complex white collar matters and administrative enforcement proceedings.

As the current Chairman of the Israeli Bar Association, Amit is dedicated to strengthening the independence of legal systems and law enforcement in Israel. He is frequently sought after as a legal commentator on public law and white collar crime matters, appearing regularly on leading television channels, radio stations, and in the economic press. His commitment to legal excellence extends to his academic background, which includes leadership roles at Tel Aviv University where he served as President of the Student Union and member of the University’s Executive Board.

Core Capabilities

  • White Collar Crime Defense
  • Capital Market
  • Enforcement
  • Corporate Criminal Liability
  • Administrative Enforcement
  • Financial Crime Investigation

Education

  • Master in Public Administration (MPA), Harvard University, USA, 2017-2018
  • LL.B., Tel Aviv University, 1997-2002

Admission

  • Israel Bar Association, 2002
  • Professional Leadership Chairman, Israel Bar Association (2023-present)
  • Chair, Tel-Aviv District Council, Israel Bar Association (2019-2023)

News & Insights:

Access our legal insights, thought leadership and expert analysis

News

After 20+ years in planning, construction, and administrative law, Sarit Arieli Ben Simhon joins S. Horowitz as partner.

Updates

The Israel Competition Authority has published draft extensions of key “block exemptions” for public consultation.

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

News

Adv. Lior Nouman on a proposed bill that would require IDF tech unit graduates to maintain Israeli tax residency for ten years.

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.

Updates

Israel Competition Authority Publishes Draft Merger Guidelines for Public Consultation.

News

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

Podcasts

Adv. Leor Nouman and Guy Wertheim explain on the HaHazit HaIronit podcast how they overturned purchase tax on Mehir LaMishtaken

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.

News

Appeal Committee: Mehir LaMishtaken developers did not acquire real estate rights — owed a purchase tax refund (Leor Nouman & Guy Wertheim)

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

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