Meir Mizrahi & Co. Law Office

Meir Mizrahi & Co. is one of the leading law firms in Israel specializing exclusively the field of tax (real estate taxation, income tax and VAT). The firm offers its clients complete tax consultations from the planning stage of the transaction (tax advice and professional opinions) including representing the client in negotiations with the tax authorities (tax assessments, appeals and proceedings in the various courts).  The firm is known for its creativity and innovation in its tax counselling melded with the conservatism necessary in the field of tax. The firm achieves the proper balance between these two approaches, which optimizes the tax benefits to taxpayers, who are able to fully realize their rights in accordance with the tax laws, without sacrificing the certainty and stability of the law.

Recently, Meir Mizrahi & Co. joined forces and merged with veteran boutique office A. Rafael & Co. Law Office embarking on a new path with the establishment of a new firm under the name Meir Mizrahi with A. Rafael & Co. Law Office. The new firm will continue operating in the same manner maintaining the "boutique" character of the office and continue to serve as a one stop shop in the field. The new firm will be jointly managed by the senior partners of the two firms, Meir Mizrahi, Adv. and Amnon Rafael, Adv. This merger is unique in the field and the first to be done in Israel.

Real Estate Taxation: The firm handles the tax aspects of Israel’s real estate market in a wide range of specialized contracts that need intensive and personalized tax treatment. These include: Combination deals , Exchange transactions, TAMA 38 earthquake retrofit rights deals, Group Purchases deals, sales of whole buildings and infrastructure, transferring building and air rights (the firm is a tax consultant for the Tel Aviv Municipality on preservation plans), call options and put options deals, urban renewal projects, trusts, sale of apartments with ancillary building rights deals, amalgamating parcels of land and supporting projects for companies holding real estate to name but a few.

The firm’s real estate tax department is headed by the partners , Efrat Rossiansky, Efrat Solomon and Yoni Cohen.

The firm’s real estate taxation department has represented The Tel Aviv Municipality in regards to the mobility of building rights, an action which allowed the White City plan for the preservation of the city of Tel Aviv to take shape.  The firm also represented  Aura Israel Entrepreneurship & Investments and was first to handle taxation for development expenses and went on to win a court verdict in favor of the client.

Income Tax: The firm advises on selected income tax matters stressing the interface between the Income Tax Code and the Real Estate Taxation Law.  among these are: offsetting losses, income averaging, changing structures in real estate holdings (including liquidating companies, and transferring real estate to individuals), and vice versa – transferring real estate from individuals to companies, mergers and splits, contractors tax, real estate financing agreements and real estate asset depreciation.

The firm’s Income Tax department is headed by Dorit Binyamini, Adv (CPA), a former Tax Authority official.

Recently, the firm's income tax department received a significant boost with the merger of Meir Mizrahi & Co. and A. Raphael & Co. Law Office, one of the oldest boutique firms in the field specializing in various income tax issues and litigation related to income tax matters. The partners at A. Raphael & Co. Law Office; Shlomi Lazar, Adv. Yakir Ben Harush, Adv. and Jonathan Oliel, Adv,  all joined the new firm as managers of the firm's income tax department and will no doubt contribute their extensive professional experience and knowledge to the new firm.

VAT: The firm’s VAT department is headed by the lawyers Shai Berger (formerly head of the VAT professional department at the Tax Authority) and Shlomi Vaknin CPA (formerly deputy head of the VAT professional department at the Tax Authority). The firm provides consult, preparing and planning tax in deals and ventures, representation in criminal and civil proceedings in court, representation in all assessment proceedings before the Tax Authority and VAT department, including obtaining pre rulings for deals. The firm draws up reviews on topics relating to VAT liability.

The firm’s VAT department represented some of the largest organizations in Israel among them are the Israeli Water corporations , and The Israel Travel Agents Association providing consult in  VAT Taxation.

Tax Litigation: The firm operates a highly professional and skilled  tax litigation department providing professional support in all stages of the legal proceedings before the various appeal tribunals, district courts, and up to the Supreme Court on matters concerning Real Estate taxation, Capital Gains Tax, Rezoning Levies, VAT and Income Tax.

The firm’s tax litigation department is headed by Adv. Tali Yehoshua, providing representation to both private parties as well as large companies and organizations, such as the Israeli kibbutzim and moshavim (cooperative Israeli settlements) regarding their expansion and for the obtaining of a low tax method for such expansions. In the last few months the firm has won several important  Court verdicts .