Office profile

Moshe Mizrahi, Noach, Kriegel & co Lawyers - A Different Look at the World of Taxation

Moshe Mizrachi, Noach, Kriegel & Co. is one of Israel’s leading boutique law firms in the area of taxation. specializing in advising and representing clients in the various tax areas before the Israeli Tax Authority. The firm was founded in 2011 by Adv. CPA Moshe Mizrachi, former Legal Advisor to the Israeli Tax Authority, Adv. Eldad Noach, former head of the Professional Department at the Israeli Tax Authority, and Adv. Amit Kriegel, formerly the head of the Encouragement Law Department at the Legal Bureau of the Israeli Tax Authority. The aggregate experience of the partners and their deep knowledge with of tax system is demonstrated by hundreds of tax cases handled by the firm; involving the drafting of legal opinions, representation in assessment and appeal proceedings, tax rulings and litigation before the District Courts and the Supreme Court of Israel. Many of the issues the firm acts on are complex and unique, and reflect the firm’s quality and professionalism. In recent years the firm has led to novel case law being handed down by the Supreme Court of Israel, and influenced the legislative process and the position statements issued by the Israel Tax Authority. The firm has gained prominence in recent years in major tax cases which attracted much attention:

• Formulating a tax arrangement on behalf of the Israel Medical Association and approximately one thousand medical interns regarding tax liability on grants of approximately ILS 750 million paid by the State of Israel to doctors specializing in professions in dire need and at hospitals in the periphery.
• Representing model Bar Refaeli in civil assessment, appeal proceedings, and criminal proceedings.
• Tax arrangement for hedge funds (acting on behalf of the Hedge Funds Association) with respect to the tax rate applicable to investors in hedge funds.
• A merger arrangement for traded partnerships with respect to recognition of a structural change in partnerships falling under the provisions of Part II of the Income Tax Ordinance.
• Presenting an innovative position, whereby the Encouragement of Capital Investments Law does not condition tax benefits on exports abroad, and entitles industrial companies selling to the local market to benefit.
• Representing the Rothschild Group in Israel in proceedings before the District Court and the Supreme Court of Israel in connection with the application of zero-rated VAT to the group’s activity for recruiting Israeli institutional investors for funds of the Rothschild Group abroad.
• Representing Mr. Roy Hayun at the District Court and the Supreme Court of Israel, in the open issue of whether the Israel Tax Authority may collect taxes from income forfeited from the taxpayer in the framework of criminal proceedings.