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Tamar Shmueli

Associate

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About
Education
Admission

Adv. Tamar Shmueli is an associate in the dispute resolution department at S. Horowitz.

Tamar brings exceptional judicial experience from her service at the Israeli Supreme Court under Deputy Chief Justice Uzi Vogelman. Tamar represents international and domestic companies, financial institutions, and high-net-worth individuals across a broad spectrum of civil and contractual matters. Her prior experience in the High Court of Justice Department at the Israeli State Attorney’s Office provides her with unique insights into public law litigation.

At S. Horowitz, Tamar combines her distinguished academic achievements with practical legal expertise to deliver sophisticated solutions for clients. Her academic excellence is evidenced by her magna cum laude graduation from Haifa University and subsequent LL.M. studies at New York University as a Dean’s Graduate Award Scholar. Her extensive research and teaching experience, including roles as Student Co-Editor of The Journal of Law and Government and research assistant to prominent legal scholars, enhances her analytical approach to complex legal challenges. Her leadership role at itrek and receipt of the Raveh Ravid Scholarship for Academic Excellence and Social Leadership demonstrate her commitment to both academic excellence and community engagement.

Education

  • New York University, LL.M., Dean’s Graduate Award Scholarship, 2024
  • Haifa University, LL.B., Magna Cum Laude and Dean’s List, 2021

Admission

  • Israel Bar, 2022

Contact

+972-3.5670700

tamar.shmueli@s-horowitz.com

Expertise

Dispute Resolution

Languages

Hebrew, English

Tamar Shmueli

Contact

+972-3.5670700

tamar.shmueli@s-horowitz.com

Expertise

Dispute Resolution
Administrative law judicial review
Arbitration and Mediation
Class Actions
View more >

Languages

Hebrew, English

News & Insights:

Access our legal insights, thought leadership and expert analysis

News

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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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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Updates

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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Updates

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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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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Updates

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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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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Updates

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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Updates

S. Horowitz is Proud to Unveil its New Branding

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

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

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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Updates

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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Updates

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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Updates

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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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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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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Lexology In-Depth: Aviation Law – Edition 13

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

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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News

Israeli crypto Tax – a Snapshot

The Israeli regulators and financial system approach towards cryptocurrencies has been a matter of criticism in the past several years due to lack of clarity and regulatory guidelines.
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Updates

TAX NEWSLETTER – JULY 2024

A ruling of the Tel Aviv District Court was recently published in connection with four appeals filed by Western Digital Israel Ltd.
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Articles

In brief: Construction Disputes in Israel

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