Israeli Desk. Legal and Tax Advice

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Israeli Desk Legal and Tax Advice www.luther-lawfirm.com

Luther Rechtsanwaltsgesellschaft mbh Israeli Desk Our Israeli Desk advises Israeli companies and investors when doing business in Germany, as well as German companies and investors when carrying out projects in Israel. Our advisory services in detail: Advising on the formation of companies, private equity, M&A, joint ventures, and real estate transactions Legal due diligence reviews, tax structuring and advice in connection with transactions, project financing Cooperation agreements, commercial agency agreements, leases Employment law advice, especially in connection with mergers and acquisitions and the formation of subsidiaries Advising on the protection of intellectual property, on competition and copyright law issues, on how to apply for trademarks, utility models and design patents, and in connection with the purchase, sale and defence of intellectual property rights 2

Our Foreign Offices and International Desks With the assistance of six foreign Luther offices, we provide cross-border advice and handle international projects in the most important European and Asian markets. However, we also assist local clients in many other important industrialized countries and central international markets in all matters pertaining to German law, and we advise German investors who wish to do business in such countries. For this purpose, Luther has a series of International Desks where professional expertise is combined with language skills and knowledge of the culture and the political and economic situation in the respective country. Overview of our International Desks: Australian Desk Baltic Desk Brazilian Desk Dutch Desk French Desk Iranian Desk Israeli Desk Italian Desk Latin American Desk Russian Desk Spanish Desk Swedish Desk South Africa/African Desk Turkish Desk Luther Desks London Brussels Luxembourg Yangon Shanghai Singapore Luther s Foreign Offices 3

Luther Rechtsanwaltsgesellschaft mbh Your team Zvi Tirosh Lawyer, Partner Dr Kathrin Pietras Lawyer, Certified Specialist in employment law, Partner An der Welle 10 60322 Frankfurt a.m. Phone +49 69 27229 24975 Fax +49 69 27229 110 zvi.tirosh@luther-lawfirm.com An der Welle 10 60322 Frankfurt a.m. Phone +49 69 27229 27059 Fax +49 69 27229 110 kathrin.pietras@luther-lawfirm.com Zvi Tirosh was born in Montevideo, Uruguay, in 1966. He lived in Israel from 1974 to 1989. He studied law in Mannheim, Germany and successfully completed his second state bar exam in Heidelberg, Germany. After being a trainee at the Higher Regional Court, Karlsruhe, Germany, he was admitted to the German Bar in 1997 and has since provided legal advice to national and international companies. From 1999 to 2001, he was the head of the German office of the German-Israeli Chamber of Industry and Commerce. Zvi Tirosh is court chairman and CFO of the management board of the German-Israeli Lawyers QAssociation. Zvi Tirosh is head of Luther s Israeli Desk. Dr Kathrin Pietras was born in 1972 and graduated in law in 1996 at Philipps-University Marburg, Germany. She has been with Luther since 1999 and provides legal advice to both national and international companies in all issues pertaining to employment law. This includes assistance in individual law concerning employment contracts, questions concerning running employment relationships, questions regarding employment termination and notices, as well as assistance in labour relations with works councils and other collective bargaining law. Dr Pietras also provides assistance on issues concerning labour law during M&A/acquisitions. Areas of Practice Zvi Tirosh advises national and international companies on all commercial matters, in particular, on real estate matters. In addition to providing ongoing advice, the focus of his work is on real estate and construction law, in particular, on structuring M&A transactions in the real estate sector (share or asset deals), including carrying out due diligence reviews, drafting sales contracts and leases and providing project financing advice. He also provides ongoing advice after the acquisition of a property. Areas of Practice Besides assisting private business companies from all industries, Dr Pietras also specialises in employment law advice for public organisations, especially during transactions and privatisations. She has acquired extensive expertise in the legal guidance of hospitals. Languages German, English, French Languages German, English, Spanish, Hebrew 4

Mirjam Frick, LL.M. Lawyer Desirée Isabelle Schug Lawyer An der Welle 10 60322 Frankfurt a.m. Phone +49 69 27229 24674 Fax +49 69 27229 110 mirjam.frick@luther-lawfirm.com An der Welle 10 60322 Frankfurt a.m. Phone +49 69 27229 24759 Fax +49 69 27229 110 desiree.schug@luther-lawfirm.com Mirjam Frick was born in 1983. She studied law at Universities in Tübingen and Helsinki from 2004 to 2009. Subsequently, she carried out her legal traineeship at the Higher Regional Court (Oberlandesgericht) of Coblenz. She was admitted to the Bar in 2012 and has worked for Luther since then. Desirée Isabelle Schug was born in 1987. She studied law at the University of Giessen (Germany). After passing her first state exam, she carried out her legal training at the Higher Regional Court of Frankfurt am Main, as part of which she also worked for Luther s Düsseldorf office. Desirée Isabelle Schug was admitted to the German Bar in 2016 and joined Luther the same year. Areas of Practice Mirjam Frick specialises in the area of real estate law. In addition to property transactions, this also includes commercial tenancy law and private sector property law. Languages German, English Areas of Practice Desirée Isabelle Schug advises national and international companies in all matters pertaining to real estate law, with a particular focus on real estate transactions and commercial leases. Languages German, English 5

Luther Rechtsanwaltsgesellschaft mbh About Luther Luther Rechtsanwaltsgesellschaft mbh is one of the top addresses among German commercial law firms. From our ten German offices and six international offices, our lawyers and tax advisors advise their clients both in legal disputes and in organisational issues. We focus on providing efficient and farsighted advice which leads to the desired commercial results. This, together with the sensible allocation of time and personnel resources, provides the basis for our innovative advice. Luther provides legal and tax advice in all areas relevant to companies, investors and the public sector. Knowledge of the market in which our clients are active is a prerequisite for providing successful advice. That s why our lawyers and tax advisors, in addition to their specialised legal knowledge, also focus on advising clients from particular industries. Areas of practice Sector focus Antitrust law Banking and capital markets Commercial and distribution law Complex disputes Corporate law Employment law Energy law Environment and planning law, regulatory Family businesses - entrepreneurial families IP and copyright law Insurance law International arbitration International trade law Litigation and mediation Mergers & Acquisitions Property transactions Public procurement law Public subsidies/state-aid law Public-private partnership Real estate law Restructuring and insolvency Tax law Technology, media and telecommunications White-collar crime & compliance Automotive and mobility Chemicals Energy and utilities, renewable energy Financial services Food, retail and consumer products Health care and medical Infrastructure, water and waste management Insurance Logistics Mechanical and plant engineering and construction Pharmaceuticals and biotechnology Public sector Real estate Shipping and maritime law Textile and clothing industry Our approach is interdisciplinary. Legal and tax issues are in our opinion often closely linked, and long-term commercial and financial implications should not be overlooked either. We benefit from the close working relationship between our lawyers and our tax advisors as well as from years of experience working with business consultants, accountants and bankers. We are, of course, also able to provide advice to our clients in international matters. We have our own foreign offices, which are located at six important finance and investment centres in Europe and Asia. In addition, we have long-standing, close relationships with business law firms in all relevant jurisdictions around the world. In Continental Europe, Luther is part of a group of independent law firms each of which is one of the leading law firms in its own country. These law firms have a strong track record in cross-border projects and are engaged in an ongoing exchange of information about new market trends and legal developments. 6

Credentials Advising SHIR on the acquisition of an office building (since November 2014) Providing legal advice during a construction project to Afcon GmbH (since September 2014) Providing legal advice to PWL GmbH in connection with the construction of a hotel (since August 2014) Drafting a cooperation agreement for G&S Travel (January 2014) Providing tax and employment law advice to PasGon (2013) Litigation regard the construction of a plant on behalf of Wollf & Co (since September 2013) On-going advice to Arazim on real estate transactions (since 2004) On-going advice to Menorah on real estate transactions (since 2008) Construction dispute THK BartoniaForum (since 2009) Defending copyright claims DIJV (September 2013) Providing tenancy law advice to Dexcel (2012) Providing corporate law advice to Amdocs (2001-2014) Providing tenancy law advice to Amdocs (2005-2014) Providing corporate law advice to Afcon (since November 2014) Providing corporate law advice to Breig Tech (since 2011) Corporate acquisition Amdocs-Actix (2014) Advising GEFEG in proceedings in Tel Aviv (since 2013) Advising Gaia on the enforcement of claims under a supply contract (2013) 7

Luther Rechtsanwaltsgesellschaft mbh Luther Rechtsanwaltsgesellschaft mbh advises in all areas of business law. Our clients include medium-sized companies and large corporations, as well as the public sector. Berlin, Brussels, Cologne, Dusseldorf, Essen, Frankfurt a. M., Hamburg, Hanover, Leipzig, London, Luxembourg, Munich, Shanghai, Singapore, Stuttgart, Yangon Luther Corporate Services: Delhi-Gurgaon, Kuala Lumpur, Shanghai, Singapore, Yangon Your local contacts can be found on our website www.luther-lawfirm.com. 170418 Legal and Tax Advice www.luther-lawfirm.com