Ziv Sharon & Co. Law Office

Ziv Sharon & Co. is a boutique law firm specializing in all civil aspects of tax law. The Tel Aviv-based firm was founded in 2010 by Ziv Sharon, one of Israel’s most outstanding tax law practitioners, and formerly the sole partner of the late Dr. Avi Alter, who was considered a pillar of Israeli tax law and one of the country’s most preeminent experts in the field.

Optimal Tax Solutions

Adv. Ziv Sharon and his partners have gained a reputation for excellence and effective tax solutions and results, for individuals and families, and businesses from small and medium enterprises through to the largest corporations. The firm’s guiding principles are the finest standards of professionalism, impeccable reliability and a highly personal approach to each client’s unique tax needs. These qualities have enabled Ziv Sharon & Co. to become one of the most sought after addresses for clients seeking optimal solutions to the full range of complex tax issues.

Creative Tax Planning - By thinking ‘outside of the box’ the firm is able to formulate creative tax planning solutions for clients and achieve the most advantageous and unique results, without compromising professionalism, and while also providing personally-tailored services. The firm includes a team of lawyers with extensive experience and expertise in all areas of taxation in Israel and constitutes a “one-stop-shop” in the field of tax law, ensuring the best and unique tax solutions for the client. The firm provides consulting services and representation before the tax authorities on all legal matters such as: tax planning, legal opinions, pre-rulings, assessments and settlements with the tax authorities. Since the firm was founded, it has been ranked in top tiers by both local and international law guides and is one of Israel’s leading tax law boutique firms.

Main Areas of Expertise

The firm has extensive expertise, and a comprehensive and integrative view of the entire civil tax world including consultancy, tax planning, providing professional opinions, pre-rulings, assessments, reaching settlements and support and representation before the tax authorities and legal courts.

International Taxation - Services to Israelis, immigrants, foreign residents and returning residents regarding property and income produced or gained abroad and in Israel. The firm also specializes in tax treaties, tax havens, representing international and multinational corporations, international structures, taxation of trusts, relocations, information exchange between the Israeli Tax Authorities and foreign tax authorities regarding Israeli taxpayers, voluntary disclosure, taxation on ‘exit’ deals by ‘startups’, anti-avoidance rules, interpretation of trreaties, etc.

Income Tax - The firm handles a range of income tax issues, including: taxation of individuals and companies, partnerships, REIT’s, capital investment incentives, employee remuneration, VC funds, mergers and splits, the capital market, taxation of natural gas and oil enterprises, etc.

Real Estate Taxation - This is one of the firm’s most outstanding practice areas. In general, the firm handles taxation including buyers groups, residential real estate, urban renewal deals including demolition and rebuilding projects, TAMA 38 earthquake retrofit, senior citizens homes, building rights and transferring them, unique land options, income-producing real estate companies, private and publicly traded contractors, developers and private individuals, real estate unions, kibbutzim, moshavim and other cooperatives. The firm represents a large number of organizations and companies and specializes in supporting developers in urban renewal deals.

VAT - Including taxation of public and private contractors, buyers groups, urban renewal and TAMA 38 earthquake retrofit projects, ILA tenders, Buyers Price (Mechir Lamishtaken), development expenses, taxation of overseas activity and providing services to foreign residents, taxation of export and import deals, taxation of Internet deals, taxation of compensation, etc. The firm supports a large number of construction companies in development projects and in urban renewal deals.

Taxation of insolvency proceedings, investment taxation, capital market taxation, tax planning, and the Law for the Encouragement of Capital Investments - All aspects of the field.

Cryptocurrencies - The firm represents clients, companies and individuals in transactions that are conducted in digital currencies and supports ICOs (Initial Coin Offerings). Legal opinions are also provided on all the tax aspects of cryptocurrencies, individual tax arrangements with the Tax Authority and reports on transactions from previous years.

Civil Tax Litigation - The firm represents its clients before all courts and forums and in all areas of civil taxation including: lawsuits and class actions, appeals to the Supreme Court and petitions to the High Court of Justice.

Clients

The firm has broad expertise as well as a comprehensive and an integrative overview of the entire civil tax world. The best address for any tax issue, the firm has become a home for a constantly growing number of clients including public and private companies and their controlling shareholders, high wealth individuals, local authorities, NPOs and NGOs, sports clubs, Kibbutzim and Moshavim, public organizations, banks, and more. The firm also serves as the preferred address for professional colleagues, both attorneys and accountants, seeking assistance when dealing with complex tax issues, while referring their clients to the firm for personal, professional and creative consultancy when solutions are required for complex tax situations. Alongside its routine activities, the firm takes on pro-bono cases, as well as advising on a voluntary basis, the various Knesset committees in legislative procedures, as a representative of the pubic and various representative bodies.

Experience and Professionalism

Over the years and through creativity and innovation, the firm achieved unique and precedent-setting successes and rulings both vis-à-vis the tax authorities and the courts, while promoting innovative issues not previously discussed and changing interpretations and practice of the tax authorities including CA 06/8131 Elisha Ltd. v.The Haifa Tax Assessor, CA 07/10011 Por Investment Portfolio Management Company Ltd v. the Ashkelon Tax Authority. in the High Court, HCJ 09/1878 Adv. Anat Erez et al. V. Minister of Finance et al. CA 15/1827, CA 4157, 4489/13 Avraham Hirshzon before it was repealed in the additional discussion in the Supreme court, Ilan Zion et al v the Central Region Real Estate Taxes Director and more district court judgments (Lapris, Mansur, John dow, Balfuria). The office’s strong and deterring tax litigation ability reputation is the reason for numerous tax compromises with the ITA.

In addition to these cases, which all resulted in successful court rulings, the firm has achieved many successes in reaching compromise agreements with the Israel Tax Authorities and State Attorneys, saving millions of shekels for its clients.

The Firm’s Team of Partner

The firm’s team of partners includes leading lawyers, both personally and professionally, some of whom are former senior officials at the Tax Authority and the Attorney General’s Office, who have extensive experience and are considered experts in their field of operation.

Adv. Ziv Sharon, Founding Partner

One of the most outstanding tax lawyers in the field of tax in Israel, he is a renowned expert known for creative interpretations on a range of aspects in the area of taxation. He lectures widely and engages in public activities and is Co-Chairman of the Israel Bar Tax Committee and in this role he is responsible for relations with the Knesset, Government and Tax Authority. He has published many articles and books, and has a regular column in the financial newspaper “Globes,” and has co-authored books on the various taxes. He was chosen by “Globes” as one of the four leading tax lawyers in Israel. LL.M. (Summa Cum Laude), LL.B. (Cum Laude).

Yoad Frenkel (Adv. & CPA) Partner

Head of the International Taxation and Voluntary Disclosure Department. He served for many years as a senior tax inspector in charge of the Encouragement Laws Department and as a National Supervisor in the International Tax Unit in the Professional Division of the Israel Tax Authority. LL.M. LL.B. and B.A. (Accounting). Yoad managed the exchange of information in the ITA, was part of the ITA’s tax treaties team and gave international tax consulting services to assessment offices. Yoad handles all voluntary disclosure cases, and renders consulting services regarding individual and corporate residence, trusts, international structures, etc. 

Amit Glick (Adv.) Partner

Handles VAT, real estate taxation, mergers and acquisitions, income tax and class action suits, including representation before the various tax authorities. LL.B. (Cum Laude), MBA (Financing), and accounting Studies.

Adv. (CPA) Galit Israeli, Partner

Galit deals with income tax cases in all their aspects. For years, she served as the coordinator of a senior corporate division in the ITA. Galit is a lecturer for years at Reichman University. She has a bachelor’s degree in law, and a master’s and bachelor’s degree in business administration (specialization in taxes).