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March 25, 2026

Mechanisms for Determining the Final Purchase Price in M&A Transactions: Lockbox or Working Capital Adjustment?

One of the key decisions when structuring a MA transaction is the optimal mechanism for determining the final purchase price. It is one of the primary tools for balancing risk between the parties and ensuring the transaction’s success. The two most common and widely accepted methods in MA transactions are the lockbox mechanism and the working capital adjustment mechanism.

March 23, 2026

Four Gaza Envelope Kibbutzim Prevail in Appeal to Establish Solar Field Projects

In the wake of October 7, 2023, the Israel Land Authority issued a temporary order increasing the quota for solar fields allocated to kibbutzim in the Tkuma region adjacent to the Gaza Strip. Relying on this temporary order, several communities invested significant resources in advancing solar field projects.

March 23, 2026

Important Israeli Labor Law Updates for Employers Ahead of April 2026

On March 3, 2026, the Minister of Labor announced his intention to issue an extension order of a collective bargaining agreement to regulate the rights of reservists and their spouses. For convenience, the key provisions of the collective bargaining agreement are set out below. We will update when this extension order is announced.

March 17, 2026

Interview with Channel 10: Regulatory Challenges in Implementing Artificial Intelligence in Israel

During an interview on the program "Game Rules" on Israel’s economic channel about AI regulation in Israel, we discussed Israel’s position compared to other countries, how to advance regulatory initiatives, the key current regulatory challenges, and the need for a framework that balances oversight and clear boundaries with innovation and the adoption of advanced technologies, while maintaining a stable environment for technological and economic growth.

March 17, 2026

Activities by NPOs During the State of Emergency in Israel

In light of the declaration of a state of emergency on the home front following Operation Epic Fury, the Registrar of Associations and Endowments clarified that NPOs and public benefit companies (PBCs) may continue operating under the lenient directive dated October 10, 2023. This allows them to carry out activities aimed at providing immediate and essential assistance during the state of emergency, even if such activities do not fully align with their approved objectives.

March 17, 2026

OECD Updates Tax Treaty Model – Implications for Remote International Work

In November 2025, the OECD published an update to the interpretation of the OECD Model Tax Convention to address contemporary business practices in today’s environment. The update addresses, inter alia, how permanent establishment rules should be interpreted in the context of remote work and work performed from another country.

March 17, 2026

Barnea: Representing Doral LLC in a USD 525 Million Guarantee Facility

Doral Renewables LLC has signed agreements for the provision of guarantee facilities totaling approximately USD 525 million to support the development of large-scale solar energy projects. The guarantee framework will be provided by a group of international financiers led by Howden, a global insurance broker, with the support of the company’s Israeli shareholders, Doral Group and Migdal Group. The Israeli shareholders were represented by Adv. Samuel Henri Samuel, Adv. Daniel Adler, and Adv. Yehoshua Sedley from our firm’s International Commercial Department.

March 16, 2026

Israel’s Privacy Protection Authority Issues Position Statement on Consent to Processing of Personal Data and Its Implications for Organizations

In its final position statement, the PPA presents a stricter interpretation of the law that more closely aligns with the approach used in European law (the GDPR), under which data subjects must issue active, free, and informed consent. At the same time, the PPA limits the possibilities of relying on the concept of “tacit consent” found in the law.

March 15, 2026

Operation Epic Fury | Workplaces and Employment During an Emergency: Changes to Defense Guidelines by Regional Policy, Overtime Work, and Minimum Wage Increase

Labor law does not go on unpaid leave, even during wartime. This update outlines several changes in the Home Front Command’s defense guidelines relating to employees returning to workplaces and the extension of permits enabling employers to require employees to work exceptional overtime hours. There is also an important update regarding an increase in the minimum wage.

March 11, 2026

Aging Buildings Under Missile Threat: What Are Seniors Entitled to in Pinui-Binui Projects?

At a time when urban renewal is becoming an essential need, it is crucial to understand the rights and benefits available to senior citizens in pinui-binui (vacate and reconstruct) projects. Adv. Maya Carmi Lubartovski, a partner and head of the firm's Real Estate Tax Department, explains in a Maariv article the unique entitlements for seniors: tax benefits, the option to receive two apartments instead of one, relocation to alternative housing, and the ability to sell rights to the developer.

March 8, 2026

Partners Share Their Stories This International Women’s Day

In honor of International Women’s Day, we invited partners from our firm to share the challenges, choices, and insights that have shaped their paths, each in her own way. The video was created with Dun's 100. 

March 8, 2026

Key Trends and Regulatory Challenges in Israel’s Financial Sector

Adv. Efrat Cohen, a senior partner in our firm's Regulation Department, discussed in an interview the most significant ongoing developments in the Israeli financial market: the payments initiative revolution and its impact on both businesses and consumers; expansion of the open banking reform toward open finance, including broader access for insurance agents to clients’ financial and banking information; and the AI and algorithmic report by the Bank of Israel and the Israel Securities Authority, which establishes a new compliance framework and extends reporting and supervisory obligations regarding the use of artificial intelligence and algorithmic models in the financial sector.  

March 4, 2026

Special Emergency Guide in Globes: When Is Force Majeure Recognized?

Adv. Terry Almozlino Arnon, a partner and head of our firm’s Real Estate Department, was interviewed by Globes as part of a special guide aimed at providing clarity during Operation Roaring Lion regarding the applicability of force majeure to contracts in the real estate and aviation sectors. Terry addressed the potential exemption from rent payments on days when commercial shopping centers are closed due to the war.

March 4, 2026

Data Centers as a Pillar of National Resilience in Times of Emergency

In today’s day and age, data centers are nothing less than the backbone of the modern economy. The shutdown of digital infrastructure can harm a country just as severely as physical damage. Adv. Hagit Ben Moshe, a partner and head of our firm’s Kibbutz Sector and Energy Department, was interviewed about the importance of recognizing and classifying data centers as national infrastructure projects, and the need to ensure energy independence to prevent disruptions to the flow of information and enable automatic backup even in extreme scenarios.

March 4, 2026

Operation Epic Fury – Relief Measures and Emergency Guidelines for Local Authorities

On March 1, 2026, following the launch of Operation Rising Lion, Israel’s Ministry of Interior published a series of regulatory reliefs and emergency guidelines for local authorities to strengthen municipal resilience and facilitate functional continuity and the provision of solutions to residents in times of emergency.

February 19, 2026

Israel Publishes National Cybersecurity Draft Bill: New Obligations, Enforcement Authorities, and Broad Implications

The draft National Cybersecurity Law was published in January 2026. This significant regulatory measure is likely to have broad implications for organizations across the economy, especially digital service providers and entities that provide technological infrastructure.

February 18, 2026

Landmark Ruling in Israel – Purchase Tax Refunds to Winners of Mehir LeMishtaken Tenders

If you participated in Mehir LaMishtaken tenders and paid purchase tax, we recommend promptly reviewing whether you may be eligible for a purchase tax refund. We are at your service to perform a preliminary eligibility review based on the tender documents, lease contract, special conditions appendix, and construction contract.

February 15, 2026

Professional Seminar for the Kibbutz Sector | Agrivoltaic Projects Under the Building Permit Track

Following the National Planning and Building Council’s adoption of the recommendation to incorporate an agrivoltaic chapter into National Outline Plan No. 1 (TAMA 1), including an expedited building permit track for projects of up to 80 dunams, Adv. Hagit Ben Moshe, a partner and head of the firm's Kibbutz Sector and Energy Deparment, participated in a professional seminar on the topic. The seminar was organized by the Kibbutz Movement, Tzemach Organization, the Religious Kibbutz Movement, Emek Yizreel Economic Enterprises, Shaan Group, and Miluot. During the seminar, Hagit reviewed the key advantages and limitations of the building permit track, its practical feasibility, and the regulatory and practical challenges involved in advancing agrivoltaic projects under this framework.

February 15, 2026

Tomer Goes Public Through Strategic Merger Transaction

Tomer Import Marketing completed a merger transaction with Cipia, a TASE-listed public shell company, thereby becoming a publicly traded company on the Tel Aviv Stock Exchange. The transaction is intended to support the company’s accelerated growth, expand its operations, and strengthen its position in the food sector. We provided comprehensive legal counsel throughout the merger process.

February 15, 2026

SENAI Completes USD 6.2 Million Seed Round

We are pleased to have advised SENAI on the completion of its USD 6.2 million seed financing round. The company is pioneering a new field of AI-based online video intelligence (OVINT), focused on real-time detection and analysis of threats derived from video content across social media platforms, serving governments and strategic entities. The proceeds will support continued technology development and expansion into the US market. Adv. Itay Gura, Adv. Tamar Zwiniashvily, and Adv. Bar Ben David advised the company throughout the transaction.

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