Ziv Sharon & Co. Law Office

Ziv Sharon & Co. is a boutique law firm specializing in all civil aspects of tax law. The firm was established in 2010 by the late Adv. Ziv Sharon, widely regarded as one of the pillars of the tax field in Israel. Today, the firm is managed by partners who have been with the firm since its inception. The firm’s strong reputation, alongside its professionalism, reliability, and human approach, has positioned it over the years as a first-choice address for clients facing complex tax matters.
A distinctive and well-recognized characteristic of Ziv Sharon & Co. is its creativity and “out-of-the-box” thinking, enabling the firm to provide innovative tax solutions and achieve unique results for its clients—without compromising professionalism or personalized service. The firm comprises highly experienced attorneys with expertise across all areas of Israeli tax law and operates as a true “one-stop shop,” ensuring optimal tax solutions through a comprehensive perspective of all relevant tax aspects. The firm provides advisory, legal support, and representation services before the Israeli Tax Authority and all judicial forums, including tax planning, legal opinions, pre-rulings, assessments, and settlement negotiations. Since its establishment, the firm has been consistently ranked among the leaders in Israeli tax law by both local and international legal directories.

Areas of Practice

The firm offers broad expertise across civil tax law, providing legal advice, supporting complex transactions from planning to execution, conducting tax planning, issuing legal opinions, managing tax assessment proceedings before the Israeli Tax Authority, securing pre-rulings and voluntary disclosure arrangements, and representing clients before all judicial forums.
Income Tax - The firm handles all income tax matters and dealings with the Income Tax Authority, including taxation of individuals and corporations, capital gains and exit transactions, personal service companies, partnerships, trusts, employee compensation, venture capital funds, corporate restructurings, capital markets taxation, kibbutzim and non-profits, and oil and gas ventures. It also specializes in engagements with tax assessing officers, including voluntary disclosure, offsetting capital losses against betterment tax, withholding tax reductions or exemptions in complex transactions, tax refunds, and approvals for cross-border fund transfers.
VAT (Value Added Tax) - The firm handles all VAT matters and dealings with VAT authorities, including taxation of public and private construction companies, purchase groups, urban renewal projects (Pinui-Binui and TAMA 38), Israel Land Authority tenders, “Buyer’s Price” programs, development expenses, international activities and services to foreign residents, import and export transactions, internet transactions, and compensation taxation. The firm advises construction companies in entrepreneurial and urban renewal projects, and handles VAT aspects of insolvency proceedings, investment taxation, capital markets taxation, and tax planning.Real Estate Taxation - The firm handles taxation relating to purchase groups, residential property matters, urban renewal transactions (including Pinui-Binui and TAMA 38), retirement homes, building rights and their transfer, unique real estate options, income-generating real estate companies, public and private construction companies, developers and private clients, real estate associations, kibbutzim and moshavim, cooperative societies, and more.
Civil Tax Litigation - The firm represents clients before all judicial forums across civil taxation, including class actions, appeals committees in real estate taxation, District Court and Supreme Court appeals, and petitions to the High Court of Justice.
International Taxation - The firm advises Israeli residents, new immigrants, foreign residents, and returning residents on assets and income in Israel and abroad, including tax treaties, tax havens, relocation, voluntary disclosure, and startup exit taxation.
Encouragement of Capital Investments Law - Comprehensive services across all aspects of the field, with emphasis on the Law for the Encouragement of Residential Rental Housing.
Virtual Currencies - The firm represents companies and individuals in digital currency transactions, provides tax legal opinions, negotiates arrangements with the Tax Authority, and handles reporting of prior-year transactions.
Class Actions - The firm has expertise in tax-related class actions and has led large-scale proceedings in recent years. It also represents clients in complex real estate tax matters, covering the interaction between real estate taxation, income tax, VAT, betterment levy, and related regimes.

Clients

As a one-stop address for tax-related matters, the firm represents a growing list of clients, including public and private companies and their controlling shareholders, local authorities, non-profit organizations, sports clubs, kibbutzim and moshavim, public entities, and more. The firm also serves as a professional resource for attorneys and accountants handling complex tax matters, who refer their clients to the firm for personal, professional, and creative service.

Experience and Expertise

Over the years, through creativity and innovative thinking, Ziv Sharon & Co. has achieved unique successes before tax authorities and courts alike. The firm has advanced novel legal issues that had not previously been addressed and contributed to changing interpretations and practices within the tax authorities.

Partners

The firm’s partners include leading top-tier attorneys, including former Tax Authority officials with extensive experience and recognized expertise in their fields.
Adv. Amit Glick, Partner - Amit specializes in VAT, real estate taxation, and income tax, with additional expertise in tax litigation and class actions. He has been with the firm since its establishment and, during the last eight years of Adv. Ziv Sharon’s life, served as his senior partner. Over the years, Amit has represented the firm’s clients across all tax areas before the Tax Authority and the courts, and together with Adv. Ziv Sharon led many of the firm’s most complex cases. In recent years, he has led major arrangements in Israeli real estate taxation, representing hundreds of the country’s largest real estate companies, particularly at the intersection of real estate taxation, VAT, and income tax. He also has unique expertise in class actions. He holds an LL.B. (with honors), an MBA (Finance), and has completed accounting studies.
Adv. (CPA) Galit Israeli, Partner - Galit specializes in income tax, real estate taxation, and tax litigation. She previously served for many years as a senior corporate team coordinator within the Income Tax Authority. In that role, she handled cases involving some of Israel’s largest companies, from case selection through negotiations for tax assessment agreements and court proceedings. Her experience spans a wide range of tax fields, including international taxation and tax treaties, exemptions, new immigrants and returning residents, business model changes, transfer pricing, trust taxation, complex capital gains transactions, and taxation of companies and individuals.
Galit has extensive experience working with the Tax Authority and a deep understanding of its procedures, sensitivities, and decision-making patterns. This significantly strengthens her ability to resolve disputes, reach agreements, and conduct litigation when required.
She lectures at Reichman University in International Taxation at the School of Business Administration (Accounting track) and has also lectured in training courses for tax inspectors within the Tax Authority.
She holds an LL.B., a B.A. in Business Administration (Accounting), and an M.B.T. (Master of Business Taxation).