Avi Eldor

Partner

Avi Eldor is a partner in the commercial department, leading the fund formation and institutional investors practice.

Avi provides comprehensive advice on commercial law matters, with particular expertise in private equity, real estate, infrastructure, hedge and credit funds, co-ventures, alternative lending transactions, and venture capital investments. His practice focuses on providing investment funds sponsors advice on various matters concerning the formation and ongoing management of investment funds, as well as regulatory advice to investment funds managers. In addition, Avi is advising major institutional investors, on complex cross-border investments and fund formations.

Drawing from his extensive experience in corporate and finance practice across diverse business sectors, Avi advises Israeli and international private equity funds, borrowers, lenders, and institutional investors. His practice encompasses both debt and equity investments, including syndicated and non-syndicated loans, participation arrangements, mezzanine financing, acquisition and leveraged buyout financings, credit facilities, asset and project finance. He has particular expertise in structuring complex investment vehicles that navigate multiple regulatory frameworks while optimizing investment opportunities for institutional clients.

Having joined the firm as a partner in February 2023, and with experience gained at Skadden, Arps, Slate, Meagher & Flom LLP and Barclays Bank PLC in New York, as well as legal counsel to one of Israel’s leading insurance companies, Avi manages significant cross-border transactions and investments, supporting clients in developing their business activities both within and outside Israel.

Core Capabilities

  • Fund Formation & Institutional Investors: Comprehensive advice on establishment and ongoing management of private equity, real estate, infrastructure, hedge and credit funds, including regulatory compliance and structuring complex investment vehicles across multiple jurisdictions
  • Private Equity & Venture Capital: Strategic guidance on fund formations, capital raising, investment structuring, co-ventures, and alternative lending transactions for Israeli and international funds and portfolio companies
  • Commercial & Corporate Finance: Extensive experience in syndicated and non-syndicated loans, participation arrangements, mezzanine financing, acquisition and leveraged buyout financings, credit facilities, asset and project finance
  • Cross-Border Transactions: Complex multi-jurisdictional transactions and investments, supporting client business development both within and outside Israel with expertise in navigating different regulatory frameworks
  • Alternative Lending & Structured Finance: Innovative financing solutions, structured investment products, and alternative capital arrangements for institutional investors

Education

  • New York University, LL.M., 2006
  • Tel-Aviv University, LL.M., magna cum laude, 2005
  • Tel-Aviv University, M.A. (Econ.), magna cum laude, 2001
  • Tel-Aviv University, LL.B., magna cum laude, 1999
  • Tel-Aviv University, B.A. (Econ.), magna cum laude, 1999

Admission

  • New York State Bar, 2007
  • Israel Bar, 2003

News & Insights:

Access our legal insights, thought leadership and expert analysis

Articles

Israel’s Mandatory Tenders Law governs public contract awards, exemptions and legal challenges for all public bodies.

Updates

Munich court rules Suno’s AI music infringed copyright, a critical signal for all generative AI content use.

Articles

Israel’s construction boom brings rising disputes and a modernized arbitration framework.

Updates

Israel takes a significant step toward regulating the digital assets sector with a draft bill introducing a comprehensive framework for the licensing, issuance, and reserve backing of stablecoins.

Updates

S. Horowitz’s July 2026 Tax Newsflash covers assessment amendment duties, the Buyer’s Price Supreme Court appeal, and the Aliyah tax circular.

Articles

AI is reshaping documentary filmmaking, raising urgent questions on copyright, consent and deepfakes.

Articles

A new agreement for the promotion and protection of investments between Israel and India grants broad protections to investors of both States.

Articles

S. Horowitz’s chapter on Israel in the Law Over Borders: Global M&A Guide for 2026 covers market trends, deal structures, and key focal points shaping Israeli M&A.

Updates

Articles

Partner Benjamin Sheffer and Advocate Of Counsel Lance Blumenthal from S. Horowitz, provide a full legal overview of Israeli construction law.

Updates

No doctrinal change yet, but Israel’s Supreme Court signals that class action cost orders may need to bite harder in weak cases.

Updates

S. Horowitz’s June 2026 Tax Newsflash covers Israeli tax residency, hi-tech tax credits, and VAT relief for funds. Read more »

News

S. Horowitz represented Menrav Group in signing a NIS 630 million urban renewal agreement in Givatayim.

Articles

Benny Sheffer and Lance Blumenthal’s review of Israel’s energy and infrastructure M&A market: steady — and positioned for rebound.

News

Adv. Sarit Arieli Ben Simchon joins S. Horowitz as partner, bringing 20+ years in planning, construction, and real estate.

Articles

A new Israeli appellate ruling: airlines must actively present passengers with their choice between refund and rebooking.

Articles

A new Supreme Court precedent: airlines must actively offer cancelled-flight passengers a choice between a refund and an alternative flight.

Updates

Adv. Ran Vogel reviews Japan’s IP Strategic Program 2026 and its implications for AI companies and rights holders.

Articles

When disruption does not amount to cancellation under Israeli law

News

After 22 years in public service, Jerusalem’s planning appeals chair reflects on the city’s impossible contradictions.

Articles

When generative AI writes, paints, and composes – who is the author? Dr. Eyal Brook examines the copyright subject.

News

After 20+ years in planning, construction, and administrative law, Sarit Arieli Ben Simchon 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.

Articles

How legislation, regulation, and case law shape banking litigation in Israel and the duties banks owe their customers.

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

Israel’s ports, light rails and Metro projects demonstrates the extent to which Belt and Road projects have impacted her infrastructure landscape.

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

Subscribe

Get the latest updates straight to your inbox

SHARE

Facebook
LinkedIn
WhatsApp
Email
Print