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Ofek Dermer

Associate

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About
Core Capabilities
Notable Representations
Education
Admission

Core Capabilities

Adv. Ofek Dermer is an attorney in the Real Estate Department at S. Horowitz, specializing in handling complex real estate transactions and legal-commercial aspects of real estate projects.

Notable Representations

Ofek advises clients on a wide range of projects and transactions, including joint ventures, urban renewal projects and commercial developments, and deals with drafting and negotiating sale agreements, combination agreements, construction agreements and commercial lease contracts, alongside handling real estate taxation matters and tender procedures.

Additionally, Ofek provides strategic counsel to corporate and private clients in property rights disputes and property registration, and among other things, accompanies purchasing groups, financing structures for real estate transactions and real estate deals. In parallel, he also integrates experience in handling mergers and acquisitions (M&A) transactions, including due diligence, preparation of transaction documents and negotiation management, particularly in transactions related to the real estate and entrepreneurship sectors.

Education

  • LL.B, Bar-Ilan University, 2024

Admission

  • Israeli Bar Association, 2026

Contact

+972.3.5670640

ofek.dermer@s-horowitz.com

Expertise

Real Estate

Languages

Hebrew, English

Ofek Dermer

Contact

+972.3.5670640

ofek.dermer@s-horowitz.com

Expertise

Real Estate
Real Estate Investments and Yielding Property
Real Estate Transaction
View more >

Languages

Hebrew, English

News & Insights:

Access our legal insights, thought leadership and expert analysis

Updates

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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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.
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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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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
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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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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
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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

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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.
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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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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

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Authorship’s Future: AIPPI’s 2025 Resolution and AI-Era Copyright

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TAX NEWSFLASH – AUGUST 2025

Are you prepared for significant Israeli tax changes?
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Legal Expenses’ Duties in Israeli Liability Insurance Law: A Landmark Supreme Court Ruling

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Updates

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

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Reverse Solicitation under MiCA: Navigating the Complexities

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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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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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Updates

S. Horowitz is Proud to Unveil its New Branding

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Updates

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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Updates

AI in Finance: Navigating the Revolution in Israel’s Financial Sector

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Employee Stock Options – Mechanism for Accelerating the Vesting Period

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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

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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?

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Israel’s New AML Directives for Payments

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Lexology: 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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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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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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NFTs Under the Knife

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Webinar: Patent Disclosure Requirements and Consequences of Non Compliance

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Lexology In-Depth: Aviation Law – Edition 13

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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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Updates

AIPPI Answer the Core Questions of Parody defence in Copyright

The International Association for the Protection of Intellectual Property (AIPPI) has taken a significant step toward harmonizing the defense of parody in copyright law.
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Updates

AIPPI Tackles Unfounded IP Infringement Allegations

The Association Internationale pour la Protection de la Propriété Intellectuelle (AIPPI), or the International Association for the Protection of Intellectual Property
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Navigating AI Regulation in Israel: Legal Insights

As the landscape of Artificial Intelligence (AI) rapidly evolves, it raises essential legal questions.
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Updates

TAX NEWSFLASH – SEPTEMBER 2024

During the months of January-August 2024, a team led by the Director General of the Ministry of Finance convened in order to consider the issue of undistributed
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Updates

FTC Non-Compete Clause Rule is Set Aside by Court: Key Takeaways

Early last year, we informed you about the Federal Trade Commission’s (FTC) newly proposed Non-Compete Clause Rule (the “Rule”).
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Updates

Tax Newsflash – August 2024

The Ministry of Finance recently published a notice stating that it has been decided to postpone the date for implementation of the provisions
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