Joulus Gazit & Co.

About JRG

Joulus Gazit & Co. is a boutique law firm specializing in tax law.
The firm was founded by Ram Joulus and Racheli Gazit, two of Israel’s leading and most senior tax
attorneys, to provide clients with professional, creative, consultation in all matters concerning taxation:corporate and private income tax, real estate tax, indirect taxes (VAT, customs, purchase tax and excise duty) and international taxation.

The firm provides clients with consulting services, tax planning and accompaniment while striving to optimize tax liabilities and creating tax solutions that are tailored to each client’s specific requirements. Our service includes a preliminary examination of tax liabilities, detailed professional opinions, accompaniment and representation before the various tax authorities in assessment proceedings, preruling tax procedures, civil and criminal voluntary disclosure proceedings and legal representation in court. The firm also provides advisory services and tax-efficient transactional structuring covering all tax aspects to leading Israeli and international corporations.

In addition to specialization in general tax law, the firm has gained a reputation for its unique expertise in insolvencytaxation proceedings (receiverships, liquidations, bankruptcies, creditors and bondholder settlements). In this field, the firm represents and advises the various parties that deal with insolvency tax aspects – parties which include most of Israel’s banks, bondholders, institutional investors’ bodies, local authorities, and functionaries such as liquidators, receivers, and bankruptcy trustees, trustees in creditors and bondholders’ settlements.

As a leader in its field, the firm is involved in most of the major insolvency proceedings and bond settlement agreements in Israel, advising the Official Receiver and its agents, and is also deeply involved in various legislative proceedings.

Our unique strength lies in our incomparable, rich practical experience as well as our understanding of the inner workings of the various taxation authorities in Israel: Adv. Ram Joulus established and formerly managed the Liquidation, Receivership and Bankruptcies Unit in the Income Tax Commission. In this capacity, he formulated the majority of executive procedures in this field and played a major role in setting numerous precedents. His father, Adv. Yacov Joulus, formerly served as legal counsel and Deputy Income Tax Commissioner, in which capacity his activities included taking part in numerous tax law legislative proceedings and formulating double taxation agreements and tax treaties

Adv. Gazit is a renowned and seasoned expert in litigation and representation of clients in tax assessment proceedings before the tax authorities and in all courts’ instances.

Exhaustive knowledge of the tax laws and a thorough familiarity with Israel’s taxation, legislation and law apparatuses, coupled with recognized and wellrespected expertise in the various fields of taxation, enable our firm to provide clients with a broad legal perspective, which in turn creates a smart and creative response to all tax aspects of the business or transactions they lead, tailored to meet each client’s specific characteristics and needs.

Our attorneys were carefully chosen for their academic excellence, rich professional experience, personal and professional qualities and expertise in supplementary and relevant disciplines.

Joulus Gazit & Co. is ranked among the most highly respected tax law firms in Israel and is an active partner in the advancement field of taxation law in Israel, doing so by formulating accepted practices, setting legal precedents, conducting Lectures, sharing knowledge through seminars, leading professional panels, participating in conferences, publishing articles in professional publications and contributing to the literature and legislative work – all of these are part of our daily routine.


Our clients include major economic bodies and public companies that set the agenda for the Israeli
economy; these include among others banks, public and governmental bodies, NPOs, local authorities,
leading real estate firms and large commercial corporations. We also render our services to leading Israeli and international private businessmen.Additionally, our firm is regularly consults prominent accountants, including the large, leading audit firms in Israel, and attorneys seeking assistance in litigation with the tax authorities and in addressing their clients’ taxation requirements.


Adv. Ram Joulus was “born” into the tax world. His father, Adv. Yacov Joulus, former Deputy Income Tax Commissioner and one of the greatest experts on tax law in Israel, handed down the tradition and his passion for taxation to his son. Ram, however, chose not to take genealogy for granted: he preferred to thoroughly explore the “lay of the land” and to make his own, independent way. He too held senior positions in the tax authorities.

It was only after some time – during which he had acquired esteemed professionalism and considerable experience in the sphere – that Ram started his own practice and joined forces with his father, who today serves as a consulting partner in the firm. This intergenerational combination is what makes this firm unique, and one where legal heritage, the demand for uncompromising professionalism and insistence on knowledge and profundity have acquired a new, contemporary dimension, fresh and creative thinking and, of course, keeping an ear to the ground on matters concerning the development of law, rulings, the legal world and its economic and social contexts which have the power to affect the field of taxation law.

Our team

Tax law requires sharp, flexible and creative thinking that produces brilliant solutions to complex challenges. Joulus Gazit & Co. chose to be a boutique law firm, an “elite unit” of expert attorneys, sharp of mind, thorough, and leaders in their field as well as in their willingness to invest in their clients. Most of our attorneys graduated with honors and also hold a degree in a second profession, such as economics, accountancy or business administration, a fact that assures our clients added professional value.

The firm and the team bring a unique facet to the world of law. The customary formal work relationships have given way to warm, inclusive relationships, in which each member of our team contributes his expertise to the benefit of his colleagues and the firm’s clients.

Our worldview

We believe in a personal bond, in fairness and in decency. That’s why our relationships with our clients are professional, personal and lasting, and based on complete commitment.

Our Values enable us to maintain longstanding relationships of trust with the people stationed in the authorities and institutions with which we work. As a testament to our beliefs, the team at Joulus Gazit & Co. has worked as a cohesive, mutually stimulating team for so many years.

At Joulus Gazit & Co., we always remember where we came from and remain connected to the legal
tradition on which were raised on and to our values, even as we work creatively and contemporarily in a new and changing world.

Our location

Here at 3 Rothschild Boulevard, Neveh Tzedek, Tel Aviv’s first neighborhood, meets the Rothschild
Boulevard of the 21st century. The stimulating encounter between historical Tel Aviv and the vibrant urbanhype is for us a symbol and an inspiration of the way we combine a dignified, profound legal heritage with contemporariness and creative thinking.