"A high-quality practice of very responsive lawyers who have a keen awareness
of business needs."
Chambers and Partners legal ranking

APM & Co. are the foremost legal Taxation practice in Israel. Led by Adv. Doron Levy, our Tax practice provides ongoing counsel to companies and individuals on a broad range of taxation issues whilst planning and creating optimal multi-jurisdictional tax structures in accordance with Israeli tax legislation and international tax treaties.

Our experts offer clients tax services for various intricate transactions such as M&A, changing of structure, capital markets, financing transactions and others, ensuring the most efficient tax structure.

Over the years our Tax practice has acquired a unique scope of expertise, which our clients have grown to rely upon. We have a proven track record consulting on all taxation aspects of the establishment of trusts and foreign companies, as well as intergenerational capital transfers. Furthermore, we are renowned for our unmatched capabilities in tax litigation, often representing clients before the Tax Authorities as well as courts and tribunals. The accumulation of this varied experience allows us to better handle taxation class action suits, the results of which have led to fundamental tax changes in Israel. 

Adv. Levy, a distinguished tax attorney, is also co-author of "International Tax", a leading Israeli tax treatise based on a wealth of experience earned through years of practice. Considered to be the most comprehensive in its field, the treatise discusses all aspects of cross-border taxation including residency, rules of origin, foreign controlled companies, foreign business corporations, foreign tax credit and transfer of pricings, trust taxation, tax aspects relating to holding companies, immigration taxation and tax treaties.

As part of APM & Co.'s multi disciplinary approach, our notable Tax practice offers its specialized services to all of the firm's clients in all of the various fields, allowing them to benefit from more inclusive and integrated legal advice.

Taking under consideration the nature of the service, our experts provide their counsel while adhering to and maintaining the strictest level of confidentiality.

Our Services:

Our attorneys provide clients with comprehensive legal advice and litigation services on all taxation issues:

  • International taxation
  • M&A
  • Changes of structure
  • Capital market taxation
  • Financing transactions
  • Re-organization
  • Transfer of pricings
  • Equity instruments designed for employee compensation
  • Realty taxation
  • Capital taxation
  • Private Equity fund taxation
  • VAT
  • Customs
  • Municipal taxation
  • Establishment of trusts and foreign companies
  • Intergenerational capital transfer
  • Taxation class action suits

News    about this expertise

Arrangement of the status of foreign assets of Israeli residents

November 29th, 2017

Adv. Doron Levy, senior partner and head of the tax practice, was interviewed to "Kol hazman" magazine:"The tax system used in Israel does not depend on the location of the person's assets or the person's place of residence when he purchased those assets. My recommendation is that any person who lives in Israel and holds assets direc...Read More 

How to work with the Tax Authority

October 2nd, 2017

Adv. Doron Levy in an interview with "Business" magazine: "The Tax Authority's position is getting more strict from year to year. I recommend anyone who owns capital or income that has not been fully reported, and also those who have assets formally registered in their name - to approach the Tax Authority as soon as possible and to...Read More 

Sharp Price Reduction of Real Estate is Dangerous

March 12th, 2014

Adv. Doron Levy, senior partner and head of our firm's Tax department, participated in a panel regarding new real estate tax policies as part of Globes Real Estate Conference 2014. Adv. Levy expressed his opinions regarding the use of real estate tax as a price reduction mechanism and its effectiveness. For the full article i...Read More 
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Publications    about this expertise

Adv. (CPA) Racheli Guz-Lavi in Calcalist, Discusses the Supreme Court’s Ruling that a Waiter’s Income from Tips belongs to the Waiter and not the Business

May 2nd, 2013

Adv. (CPA) Guz-Lavi, a partner in our firm’s Tax department, reviews the implications of the Supreme Court’s ruling in The National Insurance Institute of Israel vs. Esther Cohen. Among the topics discussed: income tax, national insurance, VAT, minimum wage, pension contributions, and severance payments. For the full ...Read More 

When to Register a Company and How Much will it Really Cost you?

April 24th, 2012

Adv. (CPA) Racheli Guz-Lavi, a partner in our firm’s Tax Department, explains in a post published on Geektime about the laws, taxation and other procedures you should be familiar with when founding and registering a company. For the full post click here (Hebrew post)....Read More 

Events    about this expertise

Adv. Doron Levy a to Participate in Panel in Globes Real Estate Conference 2014

Adv. Doron Levy, a senior partner and head of our firm's Tax department, will participate in a symposium regarding the new reform in Israeli real estate tax law.The topic of discussion: The reform in Real Estate Tax as a money pump or as a policy tool fighting money laundering and tax evasion in the real estate field. For registr...Read More 

Recognition    about this expertise

Adv. Doron Levy Recommended by Who's Who Legal 2017 Edition

November 28th, 2017

The international legal directory Who's Who Legal recommended Adv. Doron Levy in the practice area of Corporate tax. Click here for the 2017 Edition...Read More 

APM & Co.'s Tax Department Recognized in the 2015 Edition of Chambers & Partners

March 10th, 2015

APM & Co. was ranked in the 2015 edition of the Chambers and Partners, a leading international legal directory, for its exceptional achievements to the field of Tax. The guide noted: "The team is known for its notable strength in tax disputes and a strong focus on international tax and trusts-related issues. Experienced in de...Read More 

Adv. Doron Levy Recommended by Chambers and Partners 2015 Edition

March 10th, 2015

The international legal directory Chambers and Partners recommended Adv. Doron Levy in the practice areas of Taxation. Regarding Adv. Levy's Taxation expertise, the publication noted:" Senior Partner Doron Levy heads the Tax Department and is described by interviewees as "responsive and service minded." He has been working in tax la...Read More 
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Presentation    about this expertise

Taxing Controlled Foreign Companies- Issues & Solutions

December 1st, 2012

A presentation by Adv. Doron Levy, head of our Tax department, which was presented at the yearly tax conference organized by Deloitte Brightman Almagor Zohar. For the full presentation click here (Hebrew presentation)....Read More