Dr. M. Druker & Co., Advocates and Notaries

The professional team of the Firm includes experienced advocates, some who are also certified public accountants, and some who have previously held senior positions with the Israel Income Tax Authority. This solidifies the Firm’s position as a leading firm in Israel in tax law in civil and criminal practice areas.
The Firm has an excellent reputation and is recognized in the business and legal community and among the tax authorities as a unique “boutique” firm that provides creative, practical tax solutions while taking a responsible and cautious approach as required by tax law, tailored to each client’s business needs.

A variety of Unique Legal Services
The Firm specializes in income tax, real estate taxation, international taxation, trust taxation, digital currency taxation (crypto), hi-tech taxation, value-added tax, tax offenses, voluntary disclosure procedures, and “money laundering.”
Income Tax – consulting, preparing, and planning for transactions and ventures; representing clients before tax authorities and in court; handling “pre-ruling” requests before the Israel Income Tax Authority, voluntary disclosure procedures; providing legal opinions on income tax issues and digital currency taxation (crypto).
Real Estate Taxation – consulting, preparation, and tax planning for transactions, representing clients before the various tax authorities in appeals, and courts; handling “pre-ruling” requests with the Israel Income Tax Authority and providing opinions on real estate taxation issues.
Taxation of Trusts – consulting on trust formation; managing trust arrangements, handling “pre-ruling” requests with the Israel Income Tax Authority; providing legal opinions; representing clients before the various tax authorities in assessment procedures; and serving as trustee or protector.
International Taxation – advising, preparing, and planning for international transactions, addressing double taxation issues in countries that have signed tax treaties with Israel and with countries that Israel have not signed tax treaties; handling “residency” and tax refunds for Israelis living abroad (“relocation”); arranging tax benefits for “returning residents”; handling “pre-ruling” requests with the Israel Income Tax Authority; representing clients before the Income Tax Authority and the various tax assessing offices; representing clients in all judicial instances, providing legal opinions; dealing with transfer pricing issues.
Value Added Tax – consulting, preparing, tax planning for transactions representing clients before the Income Tax Authority and Value Added Tax offices in all assessment procedures and courts; handling “pre-ruling” requests with the Israel Income Tax Authority; dealing with issues of exemption from Value Added Tax payments/Value Added Tax charges at a zero rate; and providing legal opinions.
Tax Offenses and “Money Laundering” – representing clients in tax offenses and “money laundering” issues, both in investigations and courts, negotiating fines to avoid indictments, and handling “voluntary disclosure” procedures with the income tax authorities.
Urban Renewal (“TAMA 38” and “Evacuation-Reconstruction” Projects) – consulting, preparing, and planning in “TAMA 38” and “Evacuation-Reconstruction” transactions, estimating tax exposure of the transaction and examining the best tax alternatives; drafting an engagement contract and representation in all stages of the transaction; representation before banks, including in “escort” agreements; handling “pre-ruling” requests with the Israel Income Tax Authority. The team is often required to conduct legal proceedings with the tax authorities to protect the client’s rights and maximize tax results.

Firm Clients
The Firm’s clients include Israeli and international companies and executives, government companies, banks, insurance companies, contracting companies, hi-tech and biotechnology companies, diamond dealers, high net worth individuals law firms, and accounting firms (whom the Firm assists in tax matters, including in criminal aspects).

Firm Management
Dr. Moshe Druker, Advocate and Certified Public Accountant, founded the Firm in 1964 and was one of the founders of the field of tax law in Israel.
Dr. Druker provides legal advice in the field of tax law to individuals and companies in Israel and abroad. He has many years of experience regarding aspects of taxation law, having dealt with some of the most significant transactions in the Israeli economy, providing solutions to tax law issues in civil and criminal areas, real estate taxation law, and international taxation laws. He previously held key positions at various committees of the Israel Bar Association, including the Tax Committee, the Customs and Value Added Tax Committee, and the Articling Committee, and at the Board of Certified Public Accountants, and served as Chair of the Disciplinary Court and of the Tax Committee of the Institute of Certified Public Accountants in Israel and on the Tax Committee of said Institute.
He has held senior positions in the fields of tax law and was appointed by the Minister of Finance as a member of the two most significant tax reform committees in Israel (the Rabinovitz Committee for Comprehensive Income Tax Reform and the Rabinovitz Committee for Reform of the Real Estate Taxation Law). He also served as Chair of the Committee for Acceptance of Books and Records according to the Income Tax Ordinance, served as the first Chair of the Budget Audit Committee of the Israel Basketball Association and a Director of the Israel Electric Company, the National Oil Company, and the Leumi Finance Company Ltd. Dr. Druker is an accomplished advocate, CPA and holds a doctorate in economics.
Ori Druker, Advocate – Managing Partner of the Firm, heads the practice areas of trusts, international taxation, hi-tech taxation, and voluntary disclosures.
Ori Druker has developed extensive expertise in Israeli and international tax law, specializing in cross-border money transfers, Israeli banking interactions, foreign bank dealings, and processes involving the Israel Income Tax Authority.
Ori Druker has acquired significant expertise in trusts, both in Israel and abroad. His experience spans from establishing trusts, offering ongoing advisory services, serving as an official in trusts, to representing and defending trusts before the Income Tax Authority when necessary.
Eyal Tzidkiyahu, Advocate (Accountant) – is a Firm Partner and focuses on the field of real estate and real estate taxation.
Eyal Tzidkiyahu has extensive experience and in-depth knowledge of the Israeli real estate market, aiding in advising clients, both in managing commercial negotiations within a real estate transaction and in the field of taxation, even before the transaction begins, to reduce future tax liabilities.
He accompanies and advises entrepreneurs, contractors, landowners, buyers, and other relevant parties in real estate sales transactions, urban renewal, and complex combination transactions. In addition, he represents the Firm’s clients before various judicial instances, state authorities, appeal committees, and the courts. Additionally, he lectures at the Israel Bar Association and other professional forums.
Miki Michaelovitz, Advocate (Certified Public Accountant) – is a Firm Partner and works with leading corporations and companies in Israel and worldwide on various tax issues, from providing ongoing legal advice and guiding litigation procedures before the authorities, appeals committees, and courts. He served twenty-four years at the Israel Income Tax Authority in various positions, including as Deputy Assessor for Large Enterprises in Tel Aviv (“PASMAG”). For nineteen years, he served as Assessing Officer – Office Manager in various units at the Israel Income Tax Authority, including the national assessment unit, Acre, Hadera and Gush Dan. He has extensive experience in providing advice on income tax matters, in the Capital Investments Encouragement Law and the Industry Encouragement Law, in complex structural changes, in corporate taxation, international taxation, and Value Added Tax. He has extensive experience in representation in administrative proceedings at the Israel Income Tax Authority. Also, he represents the Firm’s clients in civil and criminal litigation proceedings in the tax field.