Who we are - Ziv Sharon & Co. Advocates

Meet the firm

Ziv Sharon and Co. is a boutique firm specializing in all civil aspects of tax law. The firm was founded in 2010 by Adv. Ziv Sharon, formerly the sole partner of the late Dr. Avi Alter who was considered one of the pillars of the Israeli tax law sector.

The wide-ranging reputation of Adv. Ziv Sharon, as well as professionalism, reliability and humanity, are the characteristics of the firm. Unique, well-known characteristics of Ziv Sharon & Co. Law Office are creativity and “outside-of-the box” thinking, that enable the firm to create optimal and unique tax consulting solutions for its clients and achieve distinctive successes and results without compromising professionalism, and the provision of personal services.

The firm is comprised of a team of lawyers with abundant experience and expertise in all Israeli's tax fields and, accordingly, it represents a “one-stop-shop” in the sector of tax law ensuring unique, optimal tax solutions for its clients with peripheral view of all of relevant tax aspects. The firm supplies tax consulting, guidance and representation services vis-à-vis the tax authorities in all courts, as well as tax planning, legal opinions, pre-rulings, assessments, and reaching arrangements.

Since it was founded, Ziv Sharon and Co. has been considered a leader in tax law in Israel and has been consistently rated at the highest ranking levels in both, Israeli and international guides:
The firm is ranked among the five best boutique firms in Israel as per the bdicode ranking.
The firm is ranked in the “elite group” of tax firms in Israel according to the BDICODE ranking.
The firm is ranked in the group of “the leaders” of the tax firms in Israel according to the Dun’s 100 ranking.
The firm is ranked at TIER 1 of tax firms in Israel in the prestigious international ranking of The Legal 500.

Our clients

Ziv Sharon and Co. has broad expertise as well as a peripheral and integrative view of the entire civil tax law. Being an address for any question on the subject, the firm has become a home to continually growing clientele, including: public and private companies and their controlling shareholders, High Net Wealth Individuals, local authorities, non-profit organizations, sports clubs, collective and similar settlements, public organizations, banks, etc. In addition, the firm serves as a professional address for lawyers and accountants who use the firm's assistance for the purpose of handling complex tax issues, while referring their clients to Ziv Sharon and Co.in order to obtain personal, professional and innovative service.

Concurrent with its business activities, the firm represents and advises in pro-bono cases, and advises voluntarily in various Israeli parliament committees and in legislative procedures as a representative of the public and various representative bodies.

DUNS 100

The wide-ranging reputation of Adv. Ziv Sharon, who was even chosen by “Globes” as one of the four leading lawyers in Israel in tax law, as well as professionalism, innovation and outside-of-the- box thinking are the characteristics of the firm

Experience and professionalism

Due to creativity and a groundbreaking legal approach, the firm has obtained success and unique results, both with the tax authorities and in court, while promoting innovative issues that have not been deliberated before and changing the interpretation and practice of the tax authorities from what they had previously been.

Examples of court Judgments in which Ziv Sharon and Co.has represented taxpayers whose position was accepted contrary to the position of the Tax Authority:

In CA 8131/06 Elisha Ltd. vs. Haifa Assessing Officer in the matter of taxation of deposits in a home for assisted living, our position was accepted that to the extent that the company has imputed income, the imputed expense that was created for the company should be deducted from it.
In CA 10011/07 Pur Investments Portfolio Management Company Ltd. vs. Ashkelon Assessing Officer the company’s losses from securities were classified as business losses contrary to the position of the Tax Authority. The court emphasized the need for fairness on the part of the Authority vis-à-vis the citizen and the obligation to impose bona fide tax;
In HCJ 1878/09 Adv. Anat Erez et al. vs. Minister of Finance et al. (known as “the Per Diem Appeal”), the appellants’ petition was accepted and the High Court of Justice ordered the Minister of Finance to update the per diem amounts in the regulations for past years, despite that these regulations had been revoked in the meantime;
In CA 1827/15 Ilan Ziontz et al. vs. The Land Taxation Administrator Central, the position of the apartment owners in the NOP 38 transaction was accepted according to which they are entitled to an exemption from Land Appreciation Tax pursuant to a temporary order that had been in effect at that time, despite the contrary position of the Tax Authority that was published in its execution order on its behalf.
In CA 4489/13 Avraham Hirshzon vs. Kfar Saba Assessment office, dealing with a former finance minister, who stole significant amounts of money, kept them for several years, but retrieved the money he stole during the criminal procedures, the Supreme Court in the first panel accepted partially the appeal and determined that although the money stolen should be classified as taxable income the taxpayer has the right to offset 50% of the money retrieved as a deductible expense in the previous year when the money was stolen (later on the appeal was fully rejected by an extended panel).

Other than these cases, which all ended in court Judgments, our firm has had many successes in reaching arrangements vis-à-vis the Tax Authority saving millions of Israeli Shekels to its clients.