Roy Rotem

Roy Rotem heads the litigation practice within the firm’s Tax department, representing Israeli and multinational corporations, high-net-worth individuals and family groups in the full spectrum of tax disputes – from the assessment stage through litigation before the District and Supreme Courts.

Roy’s practice spans direct taxation (corporate and individual income tax, including cross-border and international tax, transfer pricing and relocation), indirect taxation (VAT, customs and international trade), real estate taxation, the taxation of trusts, and the emerging field of digital assets and crypto taxation. He advises on the tax treatment of complex transactions, provides legal opinions across all areas of tax, and represents clients in pre-ruling and ruling applications before the Israel Tax Authority.

For nearly a decade Roy served as a senior litigator in the Tax Department of the Tel Aviv District Attorney’s Office, where he represented the State and the Israel Tax Authority in civil tax litigation before the District and Supreme Courts, including a number of the period’s leading tax proceedings. That experience gives him an insider’s command of how the tax authorities and their counsel build, value and ultimately resolve a case – and an unusual ability to anticipate the other side’s next move. He maintains long-standing professional relationships with the District Attorney’s Office and with the Tax Authority’s assessment and professional divisions.

Alongside his civil tax litigation, Roy has experience in tax criminal law, having represented suspects and defendants in tax offences in private practice, and he regularly guides clients through voluntary disclosure procedures and matters at the interface between civil assessment proceedings and criminal exposure.

Clients turn to Roy at the decisive moments of a tax dispute – when a matter must either be resolved with the authorities or fought in court.