Racheli Guz-Lavi

Racheli Guz-Lavi is a partner at APM & Co.'s Tax department.

Ms. Guz-Lavi advises clients on the various legal aspects of economic and fiscal issues, particularly with respect to taxation, including corporate, real estate and indirect taxation.

Ms. Guz-Lavi has special expertise in obtaining complicated tax approvals from the Israeli Tax authorities, accompanies local and international transactions, and provides counseling as to optimal tax structures.

Ms. Guz-Lavi has broad experience in the area of trusts, their establishment in Israel and abroad and trust taxation. She also appears before all courts and tribunals in tax-related matters, and accompanies her clients in structuring tax arrangements.

Prior to joining APM & Co., Ms. Guz-Lavi worked as a CPA at KPMG Israel and was a partner at Dan-Ben Dror & Co.

Ms. Guz-Lavi lectures on the field of Tax in various advanced study seminars and workshops, conferences of the Israeli Manufacturers Association and various accounting firms, at the Israeli Bar Association, as well as professional conventions.

Ms. Guz-Lavi is a certified CPA since 1995.
Ms. Guz-Lavi's persistence, creative thinking and dedication ensure she achieves the best solution for her client's benefit while always recognizing and considering all relevant factors.

Joined the firm in 2007.



  • Israel Bar Association (1997)
  • Israeli Certified Public Accountants Institute (1995)


  • Vice Chairman of the Israel Bar Association Tax Committee, Tel Aviv and Center district (2012-present)
  • Member of the Israeli Bar Association Committee for Promotion of Women Lawyers in Israel (2008)
  • Director in Medigus Ltd., member of the investments committee, balance committee and the auditing committee (2006-2013)
  • Director in Edmond De Rothschild mutual funds management Ltd. (2008-present)
  • Chairman of the board of Petroleum & Energy Infrastructures Ltd. (2004-2005)
  • Director in Petroleum & Energy Infrastructures Ltd. and in Oil Products Pipeline Ltd., Chairman of the audit, human resources and advisors committee (2002-2005)
  • Director in Inbal Insurance Company Ltd., member of the finance, investment and computerization committee (2002-2005)
  • Director in Pi Glilot Fuel Depots Ltd. (2000-2001)


  • Tel Aviv University, B.A, Economics, Cum Laude (1992)
  • Tel Aviv University, B.A, Accounting, Cum Laude (1992)
  • Tel-Aviv University, LL.B., Law, Cum Laude (1996)
  • Tel-Aviv University, LL.M., Law, Magna Cum Laude (2004)

 Academic Positions: Lectures on various issues in the Bar Ilan University (2010-present)


Languages: Hebrew, English