Ofer Elboim, Adv. is a senior partner at Shekel & Co.

Ofer joined the firm in 1996, and has extensive expertise in various tax areas, with emphasis on real estate taxation, VAT and income tax. Ofer also has a deep understanding of commercial law and real estate law.

Ofer provides ongoing tax support and advice to large and prominent entities in the Israeli economy, such as banks, insurance and credit card companies, health funds (HMOs), institutions of higher education as well as companies in the fuel, gas, energy, communications and automotive sectors, along with private clients. Ofer handles and represents clients in obtaining tax arrangements and litigates complex tax cases, including the regulation of unique and industry-specific tax issues in the credit card and health sectors, among others. 

In this context, he offers advice, support and tax pre-planning for transactions, provides legal opinions on complex tax issues, and manages pre-ruling proceedings (Agreements with the Tax Authority), assessment hearings and objections across the various tax fields. Throughout his years of practice, Ofer has become a seasoned tax litigator in both district courts and the Supreme Court of Israel, having managed and handled numerous tax cases that have established precedent-setting rules in the areas of income tax, real estate taxation, and VAT.

Ofer has unique expertise in real estate taxation and provides ongoing support for complex real estate transactions, including combination deals, urban renewal projects, change of designation, and the sale of income-generating assets. In this capacity, he assists both private and corporate clients in optimal tax planning, filing applications for tax benefits and reliefs, and addressing complex tax issues arising in real estate transactions.

His extensive experience in handling tax aspects of large-scale projects enables him to offer creative and tailored solutions while liaising with the Tax Authority to obtain the necessary approvals and adjustments.

Ofer serves as Chairman of the Direct Taxes Committee of the Israel Bar Association as well as a member of the Income Tax and Real Estate Tax committees of the Israel Bar Association. He also lectures periodically in various forums and publishes articles on tax-related issues in professional journals. 

Ofer has built a strong reputation in the field and is regularly ranked in the various guides, including Chambers and Legal 500, as one of Israel’s leading tax attorneys.