Moshe Mizrachi, Noach Kriegel & Co., is one of the top boutique tax law firms in Israel. The firm specializes in providing its services and legal solutions in all aspects of tax law, and counsels both its private and business clients in a variety of tax-related issues. The firm`s partners are experts in crafting tax ideas, in solving complex matters, and in designing the right strategy and creative solutions according to each client`s needs.
The firm`s clients are diverse, and include companies, financial institutions and holders of controlling interest in the finance, infrastructure, real estate, manufacturing and trade fields. The firm`s partners provide their clients with close and personal advisement on many legal matters, inter alia, planning tax-saving business structures, offering their expert opinion on the clients` activities` fiscal ramifications and representing them in front of the tax assessors and in courts in assessment procedures and tax
Listed below is the variety of tax issues the firm handles:
- Enterprise taxation
- M & A taxation
- Tax benefits under the Law of Encouragement
- Capital Market taxation
- International taxation
- Taxation of employee stock options
- Pension taxation
- IP taxation
- Indirect tax (VAT, customs)
- Real estate taxation
- Drafting a legal opinion
- Tax litigation
The firm was established in 2011 by Adv. Moshe Mizrachi, previously known as Israel`s Tax Authority`s GC, Adv. Eldad Noach, Israel`s Tax Authority`s past chief of the professional department, and Adv. Amit Kriegel, who also worked in Israel`s Tax Authority in the past as its chief of Encouragement Law department.
The team embodies a combination of experience, quality, professionalism and diligence of the highest standards, which was hard-earned over the 40 cumulative years of expertise in the tax industry. After being an active player in the most influential crossroads Israel`s Tax Authority has seen in the past decade, the firm`s partners are also known for their part in instituting the authority`s policies, and in handling the largest tax assessments the authority had encountered at the time.
The firm`s team believes in practicing law excellently and professionally, led by motivation, listening to their clients, and closely advising them. With great synergy, the firm displays its impressive aggregated experience that has turned into a valuable asset over the years, which has helped place the firm at the front of the commercial tax practice in Israel.
Dun`s 100 has ranked Moshe Mizrachi, Noach Kriegel & Co.
as one of Israel`s prominent law offices in the tax law field
BDI Code has ranked Moshe Mizrachi, Noach Kriegel & Co.
as one of the leading law offices in the tax department in 2015.
The prestigious international magazine Legal 500 ranked Moshe Mizrachi, Noach Kriegel & Co.
as one of the most distinguished law offices in the tax department in 2015.
Head of the Practice – Adv. & CPA Moshe Mizrachi
Head of the firm and former General Counsel of the Israel Tax Authority (2004-2011), is one of the most knowledgeable and experienced tax lawyers in the Israeli legal market.
Adv. Mizrachi was part of formulating and passing some of the most important tax procedures in the last few years. Among others, he was involved in formulating the tax policy regarding the change towards international standards (IFRS), in legislating the reform for new immigrants (Amendment 168 of the Israel Income Tax Ordinance).
In this context, Moshe led the policy which encourages investments by foreign residents in Israeli companies and projects. As part of his assignment, Moshe assisted in the privatization processes of the former Port Authority, Bazan (oil refineries), and the Bank for Industrial Development.
Moshe served as Chairman of the Committee for the Taxation Regulation on Purchasing Groups, as a member of the committee to examine the tax implications involved in the implementation of the Bachar Committee recommendations. This dealt chiefly with an analysis of the tax aspects deriving from transactions in goodwill and other intangible assets, in legislative processes for tax incentives for the encouragement of knowledge-intensive industry (as part of the Arrangements Law for 2011-2012).
Moshe also served as Chairman of the Committee for Determination of Guidelines and as a senior partner in the Supreme Fines Committee.
Before being appointed General Counsel of the Tax Authority, Moshe served as Chairman of the Fiscal Department in the State Attorney`s Jerusalem District Office and has limitless experience in tax litigation.
Adv. Eldad Noach
as Head of the Professional Department , Eldad was responsible for Capital Markets; Mergers and Acquisitions, and employee options at the Israeli Tax Authority. He was also a key player in the establishment of the Institute for Tax Decisions there (Pre – Ruling).
Before his appointment as Manager of the Professional Department at the Israel Tax Authority, he served as Head of the Department for Mergers and Acquisitions, and as a leader on the team that was created to formulate future legislation in this area.
As part of his assignment, he assisted in the privatization of the former Port Authority and the Bank for Industrial Development.
Eldad chaired the Corporate Income Tax Committee handling the taxation principles of capital reduction, self-purchase of shares, and the imposition of tax on dividends from revaluation profits; he was a member of the committee examining the tax implications deriving from the recommendations of the Bachar Committee, assisted in the Tax Authority`s work on the Sheshinski Committee (natural gas), and later on in the relevant legislative processes.
Head of the Practice – Adv. & CPA Moshe Mizrachi
served as Head of the Capital Investment Encouragement Department in legal department at the Israel Tax Authority, and as a Legal Counsel in Israel`s Central District Assessment Office, and for the Assessment Office for Major Corporations.
As Head of the Capital Investment Encouragement Department, Amit was a central partner in the formulation of the capital investment encouragement law reform (Amendment 68) and the arrangement of incentives for knowledge-intensive industry.
He was also in charge of legal counsel concerning gas and oil partnerships.
His assignments included assisting in handling complex assessment cases, such as assessment of trustees, payment of privatization grants to employees, transactions in goodwill and intellectual property, diamond industry taxation, and voluntary disclosure.
Amit was also a member of the committee examining the tax implications deriving from the recommendations by the Bachar Committee, and wrote the committee`s report.
Additionally, he was a member of the Corporate Income Tax Committee, which handled taxation on revaluation profits and capital reduction – and wrote the draft committee report; he was also a member of the kibbutz committee that was set up for the re-examination of the tax arrangements applying to kibbutzim, and a member of the committee examining the reduction of intangible assets.