Contact Us

    Amit, Pollak, Matalon & Co.

    APM House, 18 Raoul Wallenberg St.,
    Building D, 6th floor, Ramat Hachayal,
    Tel Aviv, 6971915, Israel

    101 Hebron Road
    Beit Hanatziv, Building B, 3rd Floor
    Jerusalem

    Contact

    T. +972-3-5689000
    F. +972-3-5689001
    E. apm@apm.law
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    Our Services

    An investment in knowledge – of you and your industry - always pays the best rate of interest.

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    Our Services

    Tax

    "A high-quality practice of very responsive lawyers who have a keen awareness
    of business needs."

    Chambers & Partners

    "He is a brilliant tax lawyer, very responsive and efficient. He is a trusted adviser with very good business orientation."

    Chambers & Partners, 2022 Edition

    "One of Racheli Guz-Lavi's strengths, aside from her vast knowledge and experience, is her can-do attitude and attention to details."

    Chambers & Partners, 2022 Edition

    Tax is at the core of every business and must be dealt with carefully and successfully in order to thrive in this global and fast-paced business world. APM’s tax team is your expert.

    As one of Israel’s most experienced and prominent tax departments, our team provides corporate and individual clients with peace of mind and sense of security by crafting innovative, optimal cross-border tax structures and investment vehicles, tailored to guard and serve their financial interests.
    Our team is known to master a wide range of taxation aspects of all commercial transactions within the corporate, real-real estate and capital markets arenas, and known to have set unparalleled tax litigation and settlement agreements vis-à-vis the tax authorities.

    In addition to our team’s vast experience, we are proud to offer clients with legal advice on a comprehensive, multidisciplinary level. Our tight collaboration and daily involvement with other departments in our firm – High-Tech and Venture Capital, Commercial and Finance, Real-Estate, Liquidations, as well as our far-reaching network of professional connections with the most respectable accounting firms worldwide – EY, Deloitte, KPMG and PwC, ensure our clients achieve the very best tax results.

    Our team’s immaculate reputation amongst colleagues, clients and tax authorities is a direct result of our expert insight and practical perception of business. We intend to keep it.

    • Fields of Expertise
    •  International tax
    • M&A
    • Structural changes
    • Capital markets
    • Financing
    • Funds and investment vehicles
    • Trusts and foreign entities
    • Domestic wealth planning
    • Corporate reorganization
    • Transfer prices
    • Employee compensation
    • Real Estate
    • Private capital funds
    • VAT
    • Customs
    • Municipal taxes

    Leading Partners

    Doron Levy

    T: +972-3-5689090
    E: Doron@apm.law

    Racheli Guz-Lavi

    T: +972-3-5689090
    E: Rachelig@apm.law

    Leading Practitioners

    Yifat Weiss

    T: +972-3-5689000
    E: y_weiss@apm-law.com

    Omer Ben Matityahu

    T: +972-73-2554953
    E: omerben@apm.law

    News and Updates

    NFT & Tax – Non Fungible Token (“NFT”) and Taxes

    Apr 07 2022

    In a clarification notice published by the Israeli Tax Authority, NFT was declared as an intangible asset and […]

    NANO-X IMAGING signs an agreement to acquire Zebra Medical Vision for up to $200m

    Aug 18 2021

    We are proud and delighted to have represented NANO-X IMAGING Ltd in its agreement for the acquisition of Zebra […]

    Recently, several fiscal legislative proposals have been brought to the public eye, as a result of the formation of the government and preparation work for passing the Budget Law

    Aug 05 2021

    Adv. (CPA) Racheli Guz-Lavi, co-managing partner and partner in our Tax Department, together with her team, had conducted […]

    Among the myriad of proposed legislative initiatives in the scope of the “Economic Plan” included in the Law of Arrangements, the Tax Authority and the Ministry of Finance are proposing legislation amendments of the taxation rules applicable to Israeli partnerships

    Aug 03 2021

    According to Adv. (CPA) Racheli Guz-Lavi, our co-managing partner and partner in our Tax Department: “Despite the bill […]

    Protecting the walls: Your house got hit by a rocket? Who by and how will you be compensated?

    May 14 2021

    Adv. (CPA) Racheli Guz-Lavi, puts matter in order: “The government established a compensation fund operating by virtue of […]

    You are invited to read a new article published by Adv. (CPA) Racheli Guz-Lavi, partner in our Tax Department

    May 10 2021

    Intended to shed a different light on self-repurchasing of shares by a company, by comparison to prevalent opinion […]

    Cryptocurrencies – What should you know before exchanging?

    May 06 2021

    Exchanging cryptocurrencies constitutes a tax event according to the position of the Tax Authority, since they are considered […]

    U.S. Secretary of Treasury, Janet Yellen, proposed the adoption of a global minimal corporate tax rate in an effort to prevent the race to low global corporate tax rate.

    Apr 07 2021

     The expected global tax rate will range between 10-15% and may not be lowered by legislation of different […]

    The handling of Israeli crime organizations includes all criminal law enforcement bodies in Israel, however, it is actually the Tax Authority that holds the most effective tools to handle the profit generation methods of these organizations.

    Mar 15 2021

    Adv. (CPA) Racheli Guz-Lavi proposes several solutions to increase the activity of the Tax Authority in taxing the […]

    Supreme Court expressed its preference to the tax payor’s proprietary right and his or her right to avoid over taxation.

    Mar 09 2021

    Recently, the Supreme Court ruled on the matter of the authority of the Director of Betterment Tax to […]

    How should severance compensation be classified for tax purposes?

    Mar 03 2021

    Adv. Racheli Guz-Lavi, partner in our Tax Department, comments on a recent court ruling in a dispute between […]

    En Route to an Exit Transaction: The Tax Authority will try and get more out of your profit.

    Dec 15 2020

    A constant tension exists in taxation on the question of where lies the fine line between lawful tax […]

    You may be entitled to a tax refund. This is how to check your entitlement.

    Nov 30 2020

    Hundreds of thousands of Israeli’s were forced to drastically change their lives this year. Some were laid off […]

    Adv. Omer Ben Mattithayhu, partner in our Tax Department, was delighted to partake in committee discussions on existing opportunities in the medical cannabis market.

    Oct 11 2020

    Many thanks to the Tel Aviv District Bar Association for hosting the fascinating discussion. See here for the […]

    Purchase tax reduced, let’s take a closer look at the fine print.

    Aug 04 2020

    Adv. (CPA) Racheli Guz-Lavi, partner in our Tax Department, explains the Knesset’s Finance Committee’s decision to reduce the […]

    Offsetting current losses against previous years following the COVID-19 crisis.

    Jul 06 2020

    What is the obvious solution that could significantly aid businesses in Israel in their dealing with the COVID-19 […]

    What can the government do for businesses during the COVID-19 crisis, and why is it called for?

    Jul 04 2020

    The offsetting of this year’s losses against profits from previous years – the Tax Authority and the Supreme […]

    APM & Co. is proud that the international legal directory Who’s Who Legal announced Adv. Doron Levy, Adv. Ian Rostowsky, Adv. Racheli Guz-Lavi  and Adv. Maya Issacharov as recommended lawyers.

    Jun 01 2020

    Income from taxes during April: Only NIS 4 Billion under target.

    May 05 2020

    Adv. Doron Levy, head of our Tax Department and Senior Partner, and Adv. (CPA) Racheli Guz-Lavi, partner in […]

    Special offers and discounts for early birds: How the government can slow-down the decline in tax collection.

    Mar 17 2020

    average, with the COVID-19 associated crisis also expected to reduce the government’s income from taxes. Adv. Racheli Guz-Lavi, […]

    The government betrayed me: Many of the salaried controlling owners will not be entitled to the COVID-19 grants.

    Mar 14 2020

    Following months of protests and countless deferrals by the Tax Authority, on May 21 , 2921, salaried controlling […]

    Is the era of double taxation in urban renewal over?

    Jul 09 2019

    Adv. Racheli Guz-Lavi, a partner in the Tax department, with everything you wanted to know about transactions for […]

    Will the Knesset dissolution harm the tax benefits in the periphery?

    Jun 11 2019

    At the end of the month, a temporary order regarding tax benefits in some municipalities are due to […]

    APM & Co.’s Tax in the 2019 Edition of Legal 500

    Apr 17 2019

    APM & Co. has been ranked in the 2019 edition of the Legal 500, a leading international legal […]

    A precedent-setting decision: The sale of shares in TAMA 38 companies is exempt from purchase tax

    Feb 26 2019

    The sale of shares in TAMA 38 is not subject to purchase tax – so the District Court […]

    APM & Co.’s Tax Department Recognized in the 2019 Edition of Chambers & Partners

    Feb 14 2019

    APM & Co. was ranked in the 2019 edition of the Chambers and Partners, a leading international legal […]

    Real Estate, Stocks, Dollars or Bitcoin?

    Dec 19 2018

    Adv. Doron Levy, senior partner and heads the firm’s Tax and Class Action practices, participated in Channel 10’s […]

    How to invest overseas?

    Dec 15 2018

    How to invest overseas? Adv. (CPA) Racheli Guz-Lavi,  a partner at the firm’s Tax department, with all the answers […]

    Tax and investment experts with tips for the end of the year

    Dec 11 2018

    Adv. (CPA) Racheli Guz-Lavi, a partner at the firm’s Tax department, provides tips for “Globes” readers towards the […]

    Adv. Racheli Guz-Lavi recommended by Who’s Who Legal 2018 Edition

    Nov 22 2018

    The international legal directory Who’s Who Legal recommended  Adv. Racheli Guz-Lavi in the practice area of Corporate Tax. Click here for […]

    Blow to developers of urban renewal: will not be able to offset VAT inputs

    Jul 15 2018

    “This tax decision takes a bite out of a significant tax benefit that until now has been granted […]

    APM & Co.’s Tax in the 2018 Edition of Legal 500

    Jun 07 2018

    APM & Co. has been ranked in the 2018 edition of the Legal 500, a leading international legal […]

    Will foreign companies pay more tax on options in Israel?

    Apr 30 2018

    “The ruling of the Supreme Court is inconsistent with the desire of the state to advance the field […]

    Urban renewal- tips for the entrepreneur

    Mar 28 2018

    Adv. Ofra Cohen, a partner in the real estate department and adv. Racheli Guz Lavi, a partner in […]

    APM & Co.’s Tax Department Recognized in the 2018 Edition of Chambers & Partners

    Feb 20 2018

    APM & Co. was ranked in the 2018 edition of the Chambers and Partners, a leading international legal […]

    Bitcoin investors can not pay taxes on profits in Israel

    Jan 25 2018

    Investors in virtual currencies find it difficult to realize their investment or pay taxes on their profits through […]

    Golden advice of tax experts for 2018

    Dec 26 2017

    Before the end of 2017 – Adv. (CPA), Racheli Guz-Lavi , a partner at the firm’s Tax department, has participated […]

    Arrangement of the status of foreign assets of Israeli residents

    Nov 29 2017

    Adv. Doron Levy, senior partner and head of the tax practice, was interviewed to “Kol hazman” magazine: “The […]

    How to work with the Tax Authority

    Oct 02 2017

    Adv. Doron Levy in an interview with “Business” magazine: “The Tax Authority’s position is getting more strict from […]

    APM & Co.’s Tax Department Recognized in the 2016 Edition of Chambers and Partners

    May 30 2016

    APM & Co. has been ranked in the 2016 edition of the Chambers and Partners, a leading international […]

    The completion of the ClickSoftware transaction

    Jul 14 2015

    The US Private equity fund Francisco Partners, which specializes in High- Tech investments, completed the acquisition of ClickSoftware […]

    Four APM & Co. Departments and Eight Partners Ranked in Chambers and Partners 2015

    Mar 10 2015

    The prestigious international legal directory Chambers and Partners ranked Four APM & Co. Departments in the Directory’s 2015 […]

    APM & Co. was ranked in seventeen practice areas in the 2015 edition of DUN’S100

    Mar 09 2015

    APM & Co. was ranked in seventeen practice areas in the 2015 edition of DUN’S100, a leading and […]

    4 APM & Co. Departments and 9 Partners Ranked in Chambers and Partners 2014

    Mar 23 2014

    The prestigious international legal directory Chambers and Partners ranked 4 APM & Co. departments in the directory’s 2014 […]

    Sharp Price Reduction of Real Estate is Dangerous

    Mar 12 2014

    Adv. Doron Levy, senior partner and head of our firm’s Tax department, participated in a panel regarding new real estate tax policies […]

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

    Mar 12 2014

    Adv. Doron Levy, a senior partner and head of our firm’s Tax department, will participate in a symposium regarding the new […]

    Adv. Doron Levy in Interview to TheMarker, Explains How to Prepare for the Amendments in Tax Rates, which are Scheduled to Come into Effect at the End of the Current Tax Year

    Nov 14 2013

    Adv. Levy, head of our firm’s Tax department, together with tax experts from other leading law and accounting firms, advises on […]

    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 02 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 […]

    4 APM & Co. Departments and 7 Partners Ranked in Chambers and Partners 2013

    Mar 11 2013

    The prestigious international legal directory Chambers and Partners ranked 4 APM & Co. departments in the directory’s 2013 edition.   Our […]

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

    Apr 24 2012

    Adv. (CPA) Racheli Guz-Lavi, a partner in our firm’s Tax Department, explains in a post published on Geektime about the laws, […]