Moshe Mizrachi, Noach, Kriegel Law Firm

Moshe Mizrachi, Noach, Kriegel Law Firm is a leading Israeli boutique tax law firm providing business and private individual clients with comprehensive taxation services. The firm’s partners specialize in designing tax concepts, solving complex issues, and devising creative strategies and solutions to meet clients’ needs. The firm was founded in 2011 by former Israel Tax Authority legal advisor Adv. (CPA) Moshe Mizrachi, former Tax Authority Professional Director Adv. Eldad Noach, and former Tax Authority Encouragement Laws Legal Bureau Director Adv. Amit Kriegel. The partners were instrumental in making and creating some of the most important decisions and policies at the Tax Authority during their tenure. The complex and unique experience they gained throughout this period puts them in a strong position to offer quality, insight, and professionalism of the highest standards. The firm represents public and government companies, financial institutions, industrial enterprises and leading shareholders, international companies and foreign investors in Israel, and supports clients in banking, finance, infrastructures, energy, aviation, real estate, industry and commerce.

 

Personal Attention from Reliable Partners

The professional expertise, acute knowledge, and major experience gained by the three partners; combined with the strength of a synergetic team which thinks outside the box, offers exceptional and creative tax law solutions. Furthermore, the 3 senior partners are available to provide hands-on, personal service to their clients.

 

The Partners

Adv. (CPA) Moshe Mizrachi is the firm’s founding partner. He was Legal Advisor to the Tax Authority from 2004-2011. Previously he was Legal Advisor to the Customs and VAT Department and Director of the Jerusalem District Fiscal Prosecutor. He led many legislative procedures and was responsible for planning the Tax Authority’s legal positions. He led legislation giving tax benefits to new immigrants, international taxation policy, encouraging investments from foreign residents, trustee taxation, VAT law policy planning, and voluntary disclosure and tax repayment procedures. During his extensive public service, he acquired considerable and profound knowledge of all aspects of the law, and developed a unique and creative perspective of such. His work as Director of the Jerusalem District Fiscal Prosecutor’s Department gave him major litigation experience in civil and criminal taxation.

Adv. Eldad Noach is a partner in the firm. He was Professional Division Director heading up the Tax Authority’s Mergers and Acquisitions Department (2007-2011). As a Departmental Director, he was responsible for the following units: structural change, capital markets, employee options, and provident funds. He managed the institution for taxation decisions and was the leading person in tax pre-ruling decisions for major deals in the economy. He headed the Committee Examining Corporates’ Two-Stage Taxation (revaluations and capital deductions) and was Senior Partner in tax legislation for the oil and gas partnerships. Eldad’s specialty is providing clients with professional, thorough, and creative support by applying the extensive knowledge he gained over the years.

Adv. Amit Kriegel is a partner in the firm. He was manager of the Law Encouraging Capital Investment Dept., led tax incentive policy for industry, and was party to planning and formulating the Law’s Amendment 68. He was Legal Advisor to the Large Enterprises Assessor, Dan Region Assessor and a Real Estate Taxation office. He handled trust assessment, corporate intangible assets and IP deals, taxation of diamonds, and voluntary disclosure. He acted as coordinating member of many committees including; examining the sale of trust and provident funds to insurance companies, corporates’ two-stage taxation committee, kibbutz taxation committee and the committee examining the reduction of intangible assets. Amit has rich experience and his profound legal analytical ability lets him support the firm’s clients in the most optimal way.

 

Practice Areas

1. Income Tax - Corporate and Individual Tax: The firm provides legal support to companies and individuals in all tax aspects and acts in assessment procedures and court appeals. The firm also handles receipt of pre-rulings for professional departments and provides legal opinions. International Taxation: The firm represents new immigrants and returning residents, and advises on trust structures and tax arrangements for foreign companies with Israeli links. The firm consults on a variety of national and international transactions and mergers, using tax covenants to prevent dual taxation.
2. Encouragement Laws, Incentives, Grants and R&D Laws - The firm supports and advises on encouragement laws including entitlement solutions, requests for government authority approvals (Economy Ministry Chief Scientist, Investment Center and others), tax benefits for R&D activities, benefits for leasing premises and renewable energy ventures.
   
   
3. Structural Changes (Mergers, Acquisitions and Transfer of Assets) - The firm focuses on M&A, advising clients of such things as restructuring opportunities relating to holdings and economic-legal considerations within the framework of ongoing transactions in Israel and abroad.
4. Tax Offenses (Criminal Taxation) and Voluntary Disclosure - The firm specializes in legal representation for tax offenses in income tax, VAT and voluntary disclosure procedures, civil tax liability, and other procedures including those which offer immunity from criminal trial.
   
   
5. VAT - The firm specializes in indirect taxes including VAT, customs, purchase tax and excise, together with unique situations regarding handling financial bodies, NPOs and transactions involving foreign residents.
   
   
6. Real Estate Taxation - The firm represents individuals and corporations on all topics related to real estate tax including: combination deals, selling homes, urban renewal, trusts, company liquidations, transferring land to shareholders, allocating rights to property associations, and more.