Limor Wagner, Adv. (CPA) joined Shekel & Co. in 2024, specializing in real estate taxation, VAT and income tax. In addition to her legal training, Limor holds a degree in business administration with a primary specialization in accounting and a secondary specialization in the Israeli capital market. She has been a certified public accountant since 2015.

Before joining the firm, Limor was a senior manager in one of the “Big Four” accounting firms in Israel and managed its real estate tax department. She has extensive experience in various areas of real estate taxation, such as urban renewal, and has expertise in VAT and income tax.

Limor regularly counsels and guides the firm’s clients in structuring transactions to optimize tax benefits. She prepares tax estimates and complex tax calculations and opinions, handles pre-ruling proceedings, prepares self-assessments and represents clients before the tax authorities in assessment hearings and appeal committees.

Among her responsibilities, Limor guides clients through urban renewal projects, such as TAMA 38, as well as evacuation-construction projects (pinui-binui). She advises on share sale and allotment transactions, including regarding the classification of a company as a “real estate association”, dissolution of real estate associations, transfer of real estate interests in a real estate association due to restructuring, change of destination of land from fixed assets to business inventory and vice versa, purchasing groups, and more.

In addition to her practice, Limor trains and lectures in the field of real estate taxation and has served as an academic faculty member in a real estate taxation course at the Open University. Limor is a member of the Supersonas Forum dedicated to empowering women and female executives.