Thank you for contacting us,
on of our stuff members will contact you soon!
Oops! Something went wrong while submitting the form.

The best legal services are obtained through a combination of professionalism and enthusiasm, which is the cornerstone of our business.

Understand customer requirements from the point of view of all tax aspects of the client

Maintaining constant contact and informing the client at every step until the end of the procedure, all in order to generate the best result for the client.

Our Services

Our firm offers its clients a wide range of legal-tax services,including, but not limited to:

  • Legal opinion
  • Tax ruling
  • Negotiations with the Israeli tax authorities
  • Representation in court
  • Continuous support for individuals and businesses, and quickresponse to a wide variety of challenges.

KLF Tax Law Firm

At KLF Law Firm, we recognize that our clients are the corner stone of our success. We are dedicated to fostering strong relationships and providing exceptional service, tailored to each client's individual needs. Our diverse clientele and commitment to excellence distinguish us from other firms and allow us to create innovative solutions for even the most complex tax issues. Our expert team of tax attorneys and litigators has the knowledge and experience necessary to navigate the intricate landscape of Israeli tax law. With a keen understanding of potential risks and opportunities, they can provide guidance and support to ensure compliance with local and international regulations. Furthermore, in the event of a tax dispute, our litigators have the expertise to represent clients effectively and resolve the matter expeditiously and confidentially.

KLF's founder, Attorney Roy Kariv, brings a unique combination of skills and experience to the firm. With a bachelor's degree in law and aMaster's degree in Business Taxation (MBT), he has honed his expertise on both sides of the legal spectrum. His time as a prosecutor in the Special Cases Unit at the Tax Authority, as well as his experience representing taxpayers, has given him invaluable insights into the complexities of tax law. This wealth of knowledge, combined with his academic background, sets Attorney Kariv apart and has allowed him to establish KLF as a leading law firm in the field of tax law.

Latest Tax Updates

Download Files

Latest Articles

Tax Windfall for Innovators: R&D Expensing Extended Under New Law

Jan 23, 2024

The Tax Relief for American Families and Workers Act of 2024 (Tax Relief Act of 2024) shines a beacon on innovative businesses of all sizes, extending and expanding crucial tax benefits for research and development (R&D) activities. This legislative boon fosters an environment ripe for groundbreaking advancements, propelling American innovation forward.

Prior to the Shadow:

Preceding the Tax Cuts and Jobs Act (TCJA) of 2017, Section 174 provided companies the flexibility to immediately deduct R&D costs, encouraging investments in the pursuit of new ideas and products. However, the TCJA cast a long shadow, requiring R&D expenses to be capitalized and amortized over five or more years starting in 2022. This heavier tax burden threatened to stifle innovation and hinder the potential of R&D-intensive businesses.

A Lifeline for Innovation:

The Tax Relief Act of 2024 serves as a much-needed lifeline, offering two key advantages:

Hi Tech Taxation

Deadline extension for reporting periods in Light of the "Iron Swords" War

Dec 3, 2023

On November27, 2023, the Knesset plenum approved the "Iron Swords" (ProvisionalOrder – Extension of Periods and Delay of Deadlines) (Tax Procedures andAssistance Grants) Law, hereinafter referred to as the "Law". Butwhat exactly did the Law say? In this article, we will organize and review allthe relevant provisions of the Law.

Purpose ofthe Law

The purposeof the Law is to extend the validity of limited time periods set in tax lawsfor various procedures between taxpayers (the public) and the Israel TaxAuthority.

To implementthe purpose of the Law, it is stipulated that if the start date of the timeperiod for performing a specific action (in accordance with the provisions ofthe existing law), falls before the end of the "determining period"(Section 1 of the Law: a period of three months beginning on October 7, 2023)and the last day for performing the specific action, falls during the"determining period" or within two (2) months after it (Section 2(a)of the Law), then the last day for performing the specific action will bepostponed by three (3) months.


The Interplay of Confidentiality in Tax Law and the Right of Access to Court Files

Sep 1, 2023

The right of access to court files is a cornerstone of transparency andaccountability within the judicial system. However, this right is not absoluteand may be curtailed under specific circumstances, particularly when theinformation contained within the files is of a confidential nature. In therealm of tax law, the duty of confidentiality is a crucial component designedto safeguard taxpayer privacy. Yet, this duty can intersect with the right ofaccess to court files, as these files may encompass sensitive tax-relatedinformation. This paper explores the duty of confidentiality in tax law and itsimplications on the right of access to court files.


The Acquisition of a Loss-Making Company

Jul 30, 2023

The acquisition of a loss-making company can be acomplex and risky proposition. On the one hand, the new shareholders may beable to offset the losses of the acquired company against their own profits, resultingin a significant tax saving. On the other hand, the courts have ruled that theacquisition of a loss-making company must be motivated by legitimate commercialreasons. If the acquisition is simply an attempt to exploit the accumulatedlosses, the offset of these losses will not be allowed.

Corporate Taxation

The Thin Line Between Capital Gain and Business Income in Israeli Law

Jul 28, 2023

The distinction between capital gain and business income is a complex one in Israeli law. The Income Tax Ordinance (ITO) provides a number of definitions for these terms, but the line between them can be blurry. This article explores the key concepts of capital gain and business income, and discusses the factors that courts have considered in determining whether a particular transaction is one or the other.

Individual Taxation

Section 85A of the Income Tax Ordinance – Transfer Pricing in International Transactions between Related Companies

Jul 28, 2023

Transfer pricing (TP) deals with the pricing and review of the pricing of transactions between parties that have special relationships as specified in Section 85A of the Ordinance. In the case of Contara Technologies Ltd., the Supreme Court held that TP refers to the price that a certain company charges another related company for the sale of an asset, right, service, or credit.

Global Taxation