Hanna specializes in advising clients on various tax issues. His expertise extends to corporate tax, transaction tax, international taxation, indirect taxes, and individual taxation.
Adv. Hanna Daher represents clients in tax assessment discussions with the tax authorities. In addition, he prepares and drafts tax opinions, pre-ruling applications, and withholding tax applications.
Hanna also guides clients through each step of complicated transactions. This includes performing tax due diligence services, obtaining rulings and certificates from the tax authorities, and assisting the client in the post-transaction phase and with structuring services.
Before joining Barnea, Hanna worked as a manager in the tax department at EY.
ITR World Tax, a tax-dedicated legal directory, ranked Hanna as a “Rising Star” in its 2024 guide.
Education:
Hebrew University of Jerusalem, LL.B and B.A. in Accounting, 2011
Admission:
Accountants Council, 2016
Israel Bar Association, 2013
December 10, 2025
Court Ruling on Valuing Restructuring Transactions: Tax Gross-Up, Holdback, and Secondary Adjustments
At the end of October 2025, the Tel Aviv District Court issued a precedent-setting ruling in the Hexadite case, which deliberated fundamental issues relating to transfer prices and the appropriate way to determine the value of assets in restructuring transactions between related parties. This ruling is particularly relevant for multinational companies in Israel that carry out complex acquisition, sale or restructuring transactions, since it clarifies how these complexities should be resolved in practice, particularly within the context of tax gross-up, holdback payments and secondary adjustments.
September 4, 2025
New Voluntary Disclosure Procedure – Effective Until August 31, 2026
On August 25, 2025, the Israel Tax Authority (ITA) published a new directive entitled “Voluntary Disclosure Procedure – Temporary Order.” The aim of this procedure is to encourage both Israeli and foreign residents who have committed tax offenses under Israeli law to correct their filings and submit truthful reports.
July 27, 2025
Israel or Foreign Resident? New Memorandum of Law Changes the Rules
On July 1, 2025, a memorandum of law was published for public comments proposing an amendment to the Israeli Income Tax Ordinance’s definition of “Israeli resident” for tax purposes. The amendment proposes to replace the rebuttable presumption with irrebuttable conclusive presumptions about whether an individual is an Israeli resident or a foreign resident
