Hanna Daher

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’s practice focuses primarily on corporate tax. He advises the firm’s clients on a broad range of tax issues, including both ongoing matters and complex transactions.

As part of his practice, Hanna represents clients before the tax authorities and in assessment proceedings. In addition, he prepares and drafts tax opinions, pre-ruling applications, and withholding tax applications. His experience also extends to real estate taxation, VAT, and sales tax.

Hanna guides clients through all stages of complex transactions. This includes performing tax due diligence services, obtaining rulings and certificates from the tax authorities, and assisting clients in the post-transaction phase, including structuring services.

Before joining Barnea, Hanna worked as a manager in the tax department at EY.

For the past several years, ITR World Tax, a tax-dedicated legal directory, has ranked Hanna as a “Rising Star.”

In 2026, Hanna was also recognized as a recommended lawyer by The Legal 500 in the Tax area.

Education:

Hebrew University of Jerusalem, LL.B and B.A. in Accounting, 2011

Admission:

Accountants Council, 2016

Israel Bar Association, 2013

Insights & News - Hanna Daher:

September 15, 2026

Incentivizing High-Tech Companies and Investment Funds: Israel’s Draft Income Tax and VAT Regulations

As a rule, foreign residents investing in Israel are exempt from Israeli capital gains tax, unless their activities are considered a business or are attributable to a permanent establishment in Israel. Investment funds that invest in Israel, however, are not necessarily eligible for this exemption, even where their limited partners are passive investors. This distinction may discourage foreign investment in Israel.

Q Cyber Ruling: Limits on Using Shelf Companies in Israeli Acquisitions

The Q Cyber ruling sharpens the boundary between legitimate tax planning and a transaction that may be regarded as artificial for tax purposes. The judgment underscores that, when examining acquisition, financing, and holding structures, it is not sufficient for a structure to formally comply with legal requirements. Its underlying business purpose and the ability to substantiate that purpose in real time must also be considered.

Pro Bono: Hosting Students from Ironi Zayin High School

Throughout the year, our firm worked with students from Ironi Zayin High School, delivering a series of sessions and lectures at the school on legal, business, and career-related topics. We concluded this year’s program with a closing event at our offices, where partners and associates presented their practice areas, spoke with the students about their day-to-day work, and introduced them to the legal profession and the wide range of career paths it offers.

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Practice areas:

Tax