Meir Mizrahi & Co.

Meir Mizrahi & Co. is one of Israel’s leading taxation law firms and is renowned as one of the best and most successful and oldest boutique law firms in real estate taxation and VAT. The firm counsels on all tax aspects of the transaction. The firm offers clients full tax support, from the transaction planning stage (consult on outlining the structure, supporting the agreements’ drafting, , implementing tax estimates and calculations, handling receipt of approvals and writing reviews), reporting the transaction (obtaining tax reports and calculations as part of independent assessments),Tax Authority discussions (assessment and objections) ,and conducting legal proceedings. Clients include Israel’s largest companies, real estate developers and private individuals.

Service and Professionalism

The firm’s counsel is provided with strict professionalism of the highest level and an emphasis on fast and efficient service. The firm successfully combines a deep business under-standing with expertise and professionalism in the taxation field.

The firm’s extensive knowledge and experience in taxation provide clients with an advantage because transactions are undertaken from an overall and profound perspective. The firm earned its reputation for reliability and professionalism in the business community, and serves as the professional go-to firm for various law firms, accountants, real estate appraisers, and tax consultants, requiring assistance in planning tax diluting deal structures and discussions with the tax authorities. The firm regularly appears in the directories ranking leading international law firms in taxation. Top guide Chambers & Partners praises the firm as “an extremely successful real estate tax boutique”.

Practice Areas

Real Estate Taxation - The firm supports the tax aspects of Israel’s real estate market in a wide range of contracts, such as combination deals, exchange transactions, urban renewal (TAMA 38, Pinui-Binui), purchasing group sale deals, rights sale transactions for building and shifting building rights (the firm is a tax consultant for Tel Aviv Municipality on preservation plans), call option and put option deals for real estate rights, sale of apartments with building rights deals, tax in amalgamating land, and supporting projects for companies holding real estate.

VAT - The firm’s VAT department specializes in representing clients before the tax authorities and VAT management firms in all assessment proceedings including pre-rulings for deals. The firm draws up reviews on topics related to VAT liability. The firm provides consultancy, preparing and planning tax on deals and ventures and representation in criminal and civil proceedings in court. The department is headed by Shai Berger (formerly head of the professional department in VAT) and Shlomi Vaknin, CPA (formerly deputy head of the VAT pro-fessional department).

Income Tax - The firm advises on selected income tax matters stressing the interface between income tax instructions and the Real Estate Taxation Law: offsetting losses, spreading payments, changing structures in real estate holdings, including liquidating companies, and transferring real estate to individuals, and vice versa – transferring real estate from indi-viduals to companies, mergers and splits, contractors tax, real estate financing agreements and more. The department is headed by advocates Dorit Binyamini (CPA), Lior Ratzon (CPA) and Shlomi Tabach (CPA), all former Tax Authority employees.

Tax Litigation - The firm operates a highly professional and skilled litigation department providing professional support to clients in all stages of legal proceedings with appeals com-mittees, district courts, and the Supreme Court on betterment tax, betterment levies, VAT and income tax.

The Firm’s Clients

The firm’s clients include Israel’s largest and most prestigious organizations and companies such as; Shikun U’Binui, Azorim, Migdal insurance, Allied Group, The municipalities of Tel Aviv, Ashdod, Rishon LeZion and Ramat Gan, Gazit Globe, Acro Real Estate, Teva Pharmaceuticals, Histadrut-Hevrat Haovdim, BIG-Shopping Centers Group, Africa Israel Residences, IAA, Shapir, Cross-Israel Highway, Mizrahi Tefahot Bank, HaPoalim Bank, Menrav, Israel Railways, IEC and more. The firm serves as a tax consultant to the Consumers Council, The Contractors Association and The Real Estate Appraisers Association.

Pro Bono

Meir Mizrahi & Co. is one of Israel’s leading firms in pro bono activities and donates its professional experience in taxation to charities. The firm understands the great importance of philanthropy as well as the contribution to the community. The firm assists in taxation for the needy and among other things established S.M.L. Association for Tax Advice to provide tax consultancy to those who cannot afford it. The firm was chosen by the Israel Bar Association as a leader in pro-bono.

Associates

Ronit Barzily, Adv.; Lior Ratzon, Adv. and CPA.; Maya Carmi, Adv.; Miri Tennenbaum, Adv.; Maya Reshef, Adv.; Shlomi Tabach, Adv.; Saleh Abu Elassal, Adv. and CPA; Rakel Sheinvald, Adv.; Sharon Waizman, Adv.; Aviv Abucassis-Cohen, Adv.; Michal Ben Yehuda, Adv.; Adi Kimel, Adv.; Roni Mula, Adv.; Eitan Reichlin, Adv.; Eli Moyal, Adv.; Itai Gabai, Adv.