U. Barzily Law Offices

U. Barzily Law Offices is one of Israel’s leading tax law firms, with extensive professional knowledge and experience. The firm, which was founded in 2001, offers comprehensive advice on all aspects of taxation. From its offices in the Diamond Exchange Complex, the firm serves private clients from Israel and abroad, new immigrants and returning Israelis, as well as enter-prises from Israel and overseas from all sectors, including: high-tech, real estate and industry, commerce and services, tourism, acquisition groups, REITs, infrastructures and transport, non-profit organizations, local authorities, government corporations and cooperatives.

Practice Areas

The firm practices various aspects of tax law. It has vast reputation, based mainly on satisfied clients. It provides legal opinions, counsels and represents before the tax authorities, represents in courts and tribunals and litigates on various tax matters, including:
Real Estate Taxation: Udi Barzily served as Deputy Real Estate Tax Commissioner and Chairman of a subcommittee as part of Rabinovitz Committee. The firm is very active in this field, handling all tax aspects of complex real estate transactions, exchange, Pinui-Binui and asset-swap (“combination”) transactions, purchasing groups, restructuring, dissolving cooperatives, purchase tax, sale and betterment tax.
VAT: civil and the criminal aspects.
International Taxation: Ventures in Israel and abroad, opinions regarding tax treaties, counsel on international holding structures, cooperation with colleagues internationally, and more.
New Immigrants and Returning Residents: Assistance for preventing tax problems, counsel and assistance on tax aspects and reliefs that arise from the residency change.
Trusts and Representing Trustees and Beneficiaries: Following new legal arrangements, the firm conducts numerous legal activities in trust-related issues.
Representing Public Companies and Supporting Public Offerings: Representation and legal opinions for prospectuses and involvement in legislative processes and their implementation.
Individual & Company Taxation: Income tax; capital markets; VAT; international taxation; tax treaties; capital gains tax; employee’s options plans; the Investments and Development Authority etc. Representing and counseling individuals and companies in reorganizations ( (asset transfers, mergers and splits) in Israel and overseas, in accordance with Amendment 242 (August 2017).
Criminal Tax Investigations: accompanying all aspects tax investigations, with full counsel during the critical stages.
Family Wealth Management and Intergenerational Transfers: Counsel, assistance and establishment of legal structures for managing family wealth and preserving family assets.

Office Staff

The firm, headed by Udi Barzily, has 7 lawyers, with backgrounds in taxes and/or accounting.

The Firm’s Activities

The firm’s activities are conducted with complete discreetness. The services include counsel, facilitation of transactions, professional opinions, correspondence with various tax authorities and with assessors, pre-rulings, and litigation before courts and tribunals of all levels, in civil and criminal matters. The clients receive direct access to their lawyers, who have expertise in all aspects of taxation are uncompromisingly committed to excellence in achieving the best solutions for the clients.

Innovative & Creative Solutions

The firm excels in finding effective solutions and efficient strategies for the most complex financial situations and transactions. This innovative, creative and thorough approach integrates a deep understanding of the options available to clients in relation to the dynamic tax laws.

The Firm’s Management

Udi Barzily, Adv., CPA - LL.M. (summa cum laude) and CPA. Served in the Income Tax Commission for over 10 years in many positions: Deputy Real Estate Tax Commissioner (96-00); and General Counsel, Income Tax Authority (99-00). Retired in 2000 and turned to the private market. Served on public committees on tax matters, including the Rabinovitz Committees, Chairman of the subcommittee for international taxation and lowering taxation, participated in preparing the bill for negative income tax and taxation legislation for immigrants and returning Israelis. Serves as Chairman of the public committee for city tax reforms. Member of the tenders committee for the privatization of Bank Leumi and Israel Discount Bank, and Chairman of the Public Council of Israel Sports Betting Board.
Karin Zuckerman, Adv. - LL.B. Academic Center for Law and Business. Joined the firm in 2007. Specializes in income tax, VAT and real estate taxation. Manages assessment sessions, drafts legal opinions on complex tax issues and family trusts, leading and managing litigation cases, representation in courts, negotiations and settlements vis-à-vis authorities, Coordinator, the Committee for City Tax Reform. Author of articles in professional and economic media.
Ofer Rachmany, Adv. - LL.B., Tel Aviv University 1997; B.A. Joint Major Arabic Language and Literature/Political Science, Bar-Ilan University; LL.M., International Tax Law and European Law, ITC Leiden, Holland. Formerly worked in the field of international taxation in leading accounting and law firms, including in the Netherlands. Joined the firm in 2010. Vast experience in criminal law and investigations. Heads the firm criminal and international taxation practices.
Maya Nitke, Adv. - LL.B., Academic Center of Law and Business; M.B.A., Open University. Served as supervisor (2010-2014) and coordinator (2014-2017) in the Land Taxation Depart-ment, and gained proficiency in all aspects of the Land Tax Law and particularly Tama 38 and Pinui-Binui. Represented Israel in appeal proceedings in the Supreme Court, lectured in bars and institutes (Israeli Bar Association, Institute of CPAs in Israel and Institute of Tax Consultants in Israel) on various amendments in Land Tax Law. In 2017 she retired from public service and joined the firm.
Tal Sason, Adv. - LL.B. and B.A., Business Administration,2012, LL.M (Business Law) 2013, IDC Herzliya. 2012 Summer semester European Law, Düsseldorf University. IBA member since 2013, joined the firm in 2014. Led the representation before the tax authorities, particularly in voluntary disclosure proceedings and negotiations. Specializes in income, VAT and internation-al taxation (including negotiations, legal opinion, objections and representations in courts). Manages the firm’s trusts practice, including family wealth and intergenerational transfers.
Liron Ben Mayor, Adv. - LL.B. and B.A., Business Administration, Reichman University. Tax Consulting studies, BDO. Joined the firm in 2016 as an intern, and as an associate in 2018. Specializes in income tax (civil and criminal), tax consulting and preparing professional opinions, representing taxpayers in assessment sessions, objections and litigation in various tax appeals and before COVID appeal committees, and before the customs agencies (goods confiscations and classification). Heads the firm’s reorganizations practice. Handles complex reorganizations of leading companies, including counsel, pre-ruling applications and obtaining signed tax rulings.