Municipal and Local Taxation

  • It is not unusual for local authorities to overcharge municipal taxes based on erroneous data, including incorrect classification of land use, occupancy, size of property or other matters.

     

    We have extensive experience acting for clients and achieving cost-effective results on a wide range of disputes with Israeli local authorities regarding municipal (arnona) tax assessments as well as disputed assessments for other municipal taxes and duties payable by any owner of land seeking to undertake a development project.

     

    Our clients include domestic and international clients from a wide variety of sectors, including multinationals, construction companies, hi-tech companies, financial institutions, local businesses and start-ups.

     

    • Representing Ramot Arazim Residential and Investment in a dispute with the Tel Aviv Municipality concerning municipal tax in connection with the categorisation of certain buildings.  The representation included the filing of a number of appeals and the conduct of legal proceedings, following which the claims made on behalf of the client were accepted
    • Representing the Tel Aviv Municipality in a long and complicated dispute with the Israel Lands Authority concerning the rights of a municipality to receive monies paid on account of betterment tax.  The eventual settlement included a payment to the Municipality in the region of 1 billion NIS (approximately US$ 150 million)
    • On-going advice to the Israel Cancer Association on issues of municipal tax, including representation in an appeal to the Haifa Municipality regarding the extent of the tax obligation regarding a property inherited by the Association
    • Advising a number of land-owners in a dispute with the Givataim Municipality regarding the level of betterment tax due in respect of the implementation of a national building plan in respect of buildings owned by them.  The representation included the filing of a number of position papers and conducting a hearing before the local assessor
    • Representing General Motors Israel Ltd. on the incorrect categorisation, for municipal tax purposes, of certain buildings leased by the Company