Incredibly knowledgeable, approachable, accessible, and evident across the board that they truly care about the people they are helping. They are quick to respond, engaged, and obviously top-notch lawyers. I couldn't recommend them highly enough. Thank you, Joshua and Itamar for your help with our Joint Life Application. You were a calming energy during a storm - always breathed a sigh of relief after speaking with you. It is so difficult to get straight answers from the Misrad Hapnim, but you guys are straight shooters. I appreciate your candor and evident integrity. Hope to work with you in the future, and will send everyone I know in need of legal aid your way. Thank you for your guidance and support.
Joshua Pex was both an amazing human being and an inspiring human rights attorney. I reported directly to him for various activities I performed as in intern. I was impressed with his incredibly solid character. He is trustworthy, fair, and goes above and beyond to advocate for the vulnerable. He is completely trustworthy and high caliber in his work. His partners and employees are very blessed to work with him. I am honored to know them.
Heather Lebrun
Michael and Ariellah Waizman
For Advocate Joshua Pex.
We were in a devastating situation when my wife received an order from the immigration office to leave Israel within 30 days, without any explanation, after we have been married and in the process for six and a half years. We heard of Advocate Pex through a friend of a friend. We contacted Mr. Pex and he was ready to help us when he heard of our situation.
The service is amazing! Always ready to assist without regard to the time it takes. The advice Mr. Pex gave us was great, such as what to do, he gave useful links, and advice about which officials to contact. The price for the service was great!
The process until we received the extension for another year for my wife was not long (3 months). Things started moving once Mr. Pex came into the picture.
We highly recommend Advocate Joshua Pex! We achieved our goal and the fear of deportation has been lifted!
Priscilla Moses
competent consulting, fast processing, reliable, warm & good team. highly recommended
Yossi Montrose
Very knowledgeable and professional
Matthias Oppliger
I have been receiving services from this Law Firm for several years now and I want to say THANK YOU to the team, especially Joshua Pex. They are doing outstanding work. The services I have received for both our Israeli non profit association but also our social business have helped us solve many issues at hand and provided solutions in complicated situations. Personally, I am grateful for support in visa issues as a foreigner living now in Israel for many years.
Sveta Vashkevich
We (myself and my husband) came to Mr. Joshua Pex – for his professional advice – and we received such human warmth and caring attitude, that our hearts melted …
His attention to our details and our situation peculiarities, combined with his professionalism and knowledge, helped us to map out what needs to be done on our part: we appreciate and recommend You, Mr. Joshua!
Gáspár Erőss
If you need to solve any complicated legal issue in Israel, don't hesitate to contact them. Otherwise you will loose hours/days/weeks with things that they can solve in minutes. They helped me to obtain my expert working visa in Israel and even after that they responded further questions and gave me advices related to administrative issues in Israel which saved me a lot of time. Irena Rosenberg and Michael Decker worked on my case, they are very professional and helpful. They will not let you down, feel free to contact them.
Morgan Jones
The team at Decker, Pex & Co have been awesome to work with in helping our US company establish banking in Israel and in providing counsel for legal needs in Israel. I highly recommend!
Andreas Kelling
We have been working with Decker, Pex & Co - Law Firm in Tel Aviv for many years very well. Because we appreciated their lawyers services, we recommended businesses and individuals again and again to go there as well.
Sergei m Vashkevich
We came to Mr. Joshua with so many questions (and most of all, with so many concerns and worries) …
When we explained our case to him, first of all, he calmed us down and helped us to see the big picture, which took away our fears;
Then he presented us with a detailed explanation and a few options to explore, and a timeline, how things work and necessary steps to undertake on our part,
We thank and highly recommend Mr. Joshua for showing us so much empathy, care and professionalism (!)
Наталья Мажуга
Great lawyers Joshua Pex and Nechama and Michael Deker who really want to help you and I have very trustful relationships with them. All my cases they took they won. Thank you and let’s keep working together
Greg Olson
We highly recommend Adv. Mike Decker and have know him for many years. He has helped our family with many battles over the years. We recently received our permanent residency after 23 years in Israel. We so much appreciate Mike’s representation of us.
Prima Lorenzo
I admire the Austrian citizenship team in Tel-Aviv branch! They deserve more then 5 stars!! They are very friendly and professional. I've got Austrian citizenship in 4 months for all family members which consists of 12 people! The entire team is very friendly and responsive. They are always answering questions and support during the process. I recommend to everyone. Was 100% satisfied.
Marce Ruth St. Rey
Party time in the heart, my beloved husband received his residence after so much time of battles and faith. Gratitude, God has blessed us with wonderful beings who have accompanied us, including a "precious angel" who touched our hearts, our excellent and fantastic lawyer: Maria Chernin Dekel, sweet and wonderful human being, who has guided us and stayed On our side. side in this intense legal transit whom we bless on every occasion. God bless you dear Maria, you have exceeded your professional duty by containing us and collaborating with us in hard times, very hard, for that we want to thank you publicly, you are unique!!!
We bless and thank the entire team at Decker Pex Tal Ofir Law Firm.
lynn vonne
Excellent service, very friendly and helpful, fast responding and very patient. Highly recommend. I will choose them again next time if needed.
Schruuf
We were very pleased and content with the services of this law firm. They supported us 100% and solved our case successfully, we couldn't be happier.
Jacob Newberry
A really excellent firm. They knew exactly how to handle my situation effectively and efficiently, and we got the result I needed without much fuss. Adi Berger was a wonderful advocate for me and I am deeply grateful for her help!
Eden Weiss
Extrmely friendly, professional and helpful. A big thank you to Irina especially from the Jerusalem office. Highly Recommended.
Shaltiel Devorah
Mr. Joshua Pex is knowledgeable and Professional. I really appreciate his courteous and direct approach.
Stuart Safft
I am delighted to report that my wife and I have just obtained our Israeli citizenship. We will be forever grateful for all of the help, guidance and support which Ariel Galili of Decker, Pex & Co. provided through this process.
I am a Jewish, 80-year-old American, and my wife is not Jewish. We had started the process on our own back in November 2020 via the Jewish Agency and Nefesh B’Nefesh, but soon became entangled in the delays and often-changing regulations due to Covid-19. The pandemic also caused delays in obtaining the required apostilles for various documents from various state agencies and the US State Department.
We found Decker, Pex & Co. On the internet and began working with Ariel in late November 2021. Ariel did a superb job of leading us through the process, helping us to understand which documents were essential, which would most likely be required, and which, though included on the list of required documents, were rarely required. He helped us several times to understand what was likely and unlikely to occur as “the next step.” Helping us manage our expectations was extremely useful to us.
Besides his knowing the laws, regulations and procedures, Ariel also made us feel that he was truly interested in helping us to successfully work through this process in as smooth, timely, and frustration-free manner as possible.
My wife and I strongly recommend anyone planning to go through this process seriously consider hiring Decker, Pex, Ofir & Co. and, specifically, Ariel Galili.
Lilian Granovsky
I can highly recommend these services!
Every time we turned to Joshua we always got a professional quick and helpful respond.
Dongdiet & Nellie
We are very happy with the services. Somehow they managed to translate the law lingo into language we actually understand 😉 and their outstanding YouTube videos helped us to have a better grasp of what process we had to go through. Their patience, clear explanation and experience are very valuable. It's also very nice to know that you will receive response promptly; it made us feel we can really trust their services. We recommend all those looking for immigration lawyers to get in touch.
Alexander P Gutterman
EU PASSPORT ! Big news! Thanks to Michael Decker and the other good people at the law office, as well as to the virtue of my ancestors, the cruelty of the Inquisition, reparations issued in the Iberian Peninsula, and etc, I am delighted to be on track for Portuguese and European Union Citizenship! A truly incredible development and one which brings me deep joy.
Kfir Cohen
We were searching for a law firm that will be honest with us and really work hard for a satisfying result, it wasn't an easy task
We found them online; they were the only law firm from all of our searchings which were completely honest and NOT gave us just what we wanted to hear
Using them guaranteed honesty above all. A legal team that is friendly and cares for a superb result
They really care about helping their customers without any other interest
Nadia gave us service behind what we expected; she was professional which lead to fast and easy process with great result
We definitely recommend using them
Dumitrascu Cristina
Best lawyer house from Israel! I couldn’t dealt with my situation without their professionalism and effectiveness. Their dedication to every legal aspect and their drive it’s how a true lawyer house can be!
Working in European market and international now, I couldn’t dare to let myself wide my wings on countries unknown to me. Definitely they’ll be the lawyers representing me, my business at every international aspect and on personal development.
When you hear Decker,Pex,Ofir &Co, you hear 10+ class services, luxurious professionals, confidentiality and exclusive attention to your needs.
TarcisioePotira Freitas
I really recommend the law office's services. The service is very professional and efficient, the price is right. I am satisfied with the services I needed and happy to have known them.
Amir Abt
The best lawyer firm I’ve had dealt with. I would like to thank Anat Levi and Ariel Galili from the Jerusalem branch for all of their efforts and patience, we could not have been Able to reach to where we are now without them
YK C
We had a pleasure of working with Irena Rosenberg who assisted in getting our two U.S. born children registered in Israel and supported visa process for my wife in 2021. During the pandemic, my wife and I decided to move to Israel where I am originally from after living in the U.S. for over 20 years, but we had no idea how to go about securing visas before and after arriving in Israel. Irena is knowledgeable, reliable and competent lawyer who always had answers to all our questions which made us feel confident that everything would be fine with her assistance. We are now happily living in Israel and are so grateful to have Irena who is a genuinely nice person as our lawyer.
Michelle Long
Josh has been helping me on and off for a few years now. I have needed legal advice and assistance with immigration due to a complex situation of mine, and he has been extremely available and responsive, honest and clear about my route and how to proceed. Very much recommended!
Paul Prince
The team of lawyers and assistants are incredibly professional. Aiming to give their clients the advice possible regarding the normative and the law of Israel. With well trained and professional secretary at the front desk to the lawyers team, I could say that I had one of the most professional services possible. I'm super glad of choosing Joshua Pex of Law office for immigration solution, lawyers to advise in my case, to me, it is remarkable.
Genaan Abdelall
I cannot recommend Nechama enough! Her expertise, professionalism, and dedication to her clients is unparalleled. From the moment I reached out to her, she provided clear and concise communication, and helped me navigate through a complex legal issue with ease.
Throughout the entire process, Nechama went above and beyond to ensure that I was informed and comfortable with every decision. She demonstrated a deep knowledge of the law, and was able to offer sound advice that ultimately led to a positive outcome.
What sets Nechama apart is her compassionate and empathetic approach to her clients. She truly cares about the well-being of her clients, and it shows in the way she handles every case.
If you are in need of a lawyer, I highly recommend Nechama.
Halvor Ronning
Courteous, clear, efficient service.
Israel iluz
We were very satisfied with the service of Nehama. She was very professional in all her dealings and kept us informed all the way.
We highly recommend this law firm. They proved to be reliable, efficient and pleasant to work with.
Sophie Cooperman
Oded Ger did an excellent job by reviewing a modeling contract I was offered. Explained the bad clauses in the contract, and their possible consequences. Thank you for your amazing job, your professionalism, your consultation and honesty. You showed me from your experience how it can be done differently. It was the best decision choosing you as my lawyer.
I highly recommend this firm, especially Oded Ger.
Did you know that synagogues are exempt from paying municipal taxes?
Getting an exemption from Arnona for synagogues saves a lot of money for worshipers and managers. Synagoague management involves expenses that are usually financed by visitors to the synagogue. Many are unaware that it is possible to receive a full exemption from municipal property taxes (called in Hebrew Arnona) for the parts of the property that serve as a synagogue. In addition, it is also possible to obtain an exemption from Arnona rates for the parts of the property that are used by those praying at the synagogue, or that are required for prayers to take place. Our Israeli law firm in Jerusalem and Tel Aviv, specializes in obtaining exemptions and discounts for municipal taxes. This article by Michael Decker explains what are the conditions and requirements of obtaining an exemption from property tax for your synagogue.
What are the conditions for receiving an exemption from Arnona for synagogues?
There are many possibilities for a person looking for a place to pray in Israel. You can go to the neighborhood synagogue, a Beit Midrash, a “Shtiblach” where a new prayer meeting begins every minute, a minyan that convenes in the neighbor’s house and even a weekly minyan on Saturday night. At the same time, it is important to know that with regard to the exemption from Arnona, only some of the places where people gather to pray will be exempt from municipal taxes. According to Amendment No. 17 to the Towns and Government Taxes (Termination) Ordinance, 2017, the property must meet several conditions in order to receive an exemption from Arnona for synagogues:
The property must be mainly used for prayer
The first condition is; that prayer is the main use of the property or part of the property that receives an exemption from municipal taxes. If there is no part of the property the main use of which is for prayer, then of course there is no possibility of receiving any exemption from Arnona for synagogues. For the part that is used mainly for prayer, it is possible to receive a full exemption from municipal taxes. Thus, for example, the prayer hall in a neighborhood synagogue whose only use is to hold a prayer is entitled to a full exemption from Arnona. On the other hand, if someone occasionally performs the evening prayer on Saturday in his yard, the courtyard will not be exempt from municipal taxes.
The accompanying activity must be Torah study or derive from the “character” of the synagogue
The second condition of receiving an exemption from Arnona for synagogues, or part of it, is that any additional use of this part of the property receiving the exemption will only be for the purpose of Torah study, or activities stemming from the nature of the property as a synagogue. If the additional use is not related to the nature of the property as a synagogue, then although the main use of this part of the property is prayer and the secondary use is for other activities, that part of the property will not be entitled to an exemption from municipal taxes. For example, if the main use of a certain part of the property is the holding of prayers and the secondary use is preparing children for bar mitzvahs or Torah lessons, that part of the property will be exempt from municipal property tax. On the other hand, if the secondary use in the same case involved Bnei Akiva activities or non-Torah related education, then it is reasonable to assume that this part of the property will not receive full exemption from municipal taxes.
Arnona exemption for parts of the property used by worshipers
In addition to those parts of the property whose primary use is prayer, and any secondary use is for Torah study or activity stemming from the nature of the place as a synagogue, it is possible to receive an exemption from property tax for the other parts of the property that are essential for the observance of the prayer. For example, prayer cannot exist without a number of basic conditions; such as toilets, stairwells, elevators, passages and corridors, a place to store chairs and holy books and even a kitchen used by the synagogue. We should also note that it is possible to obtain exemptions for other parts of the property used by worshipers such as the Rabbi’s office and the synagogue parking lot.
Lack of business activity is a condition for the exemption from Arnona for synagogues.
Even if the main use of the property is prayer, if the secondary use is business activity, it is not possible to obtain an exemption from Arnona for this property, or any of its parts. Even if business activity takes place only in a part of the property, none of the adjacent parts may receive an exemption. There is no precise definition of business activity, but it should be noted that non-profit activity can be considered as a business activity in terms of limiting the exemption from Arnona for a synagogue. For example,if a synagogue also functions as the headquarters of a charity Amuta, it is possible that the non-profit associations activity will be considered a “business activity”, provided the financial turnover is large enough. In that case, the synagogue, including those parts of the property essential to the observance of prayer, will not receive an exemption from municipal rates.
In the event that the secondary use is a business activity, is it impossible to receive an exemption?
If there is no possibility of distinguishing between the part where business activity takes place and the part where prayer takes place, it is not possible to receive an exemption for the portion of the prayer. However, if it is possible to separate them, it is possible to obtain a full exemption for the part used primarily for prayer and for the parts essential to the existence of prayer and study.
Is a Beit Midrash considered a synagogue?
There is one exception to the conditions mentioned above, which is a Beit Midrash. Assuming the main use of the Beit Midrash is Torah study and the only other use is for regular prayer services and the property even has a Torah Ark, the Beit Midrash can be considered a synagogue for the purpose of receiving an exemption from Arnona for a synagogue. For example, it is possible that the main hall of the yeshiva where the students pray three prayers a day or the room in the kollel where they mainly study but also regularly use for prayer will be exempt from municipal taxes.
Is raising money for a synagogue considered a business activity?
As we mentioned earlier, there is no precise definition of business activity, but it is reasonable to assume that when it comes to limited or occasional fundraising the activity may be seen as essential for prayer and not as a business activity. For example, it is reasonable to assume that selling prayer activity space and Mitzvahs in the synagogue or the packing activity of mishloach manot (Purim Gifts) to raise funds for the synagogue will not be considered business activity. On the other hand, it is possible that a synagogue that rents its own kitchen and the banquet hall for weddings, Sabbaths or Bar / Bat Mitzvahs will be considered to conduct business activities in that part property, and therefore this part will not be exempt from Arnona.
Have you submitted an application for an exemption from Arnona for a synagogue and were rejected?
There may be a variety of reasons for rejecting the request of a synaguge for an exemption from payment of Arnona and each case must be examined on its merits. It is important to note that this decision is not the end of the matter and can be appealed. In our experience, it is often possible to change a decision made by yhe Municipality, especially if the judgment was made without considering all the relevant information.
If you have any questions regarding exemption from Arnona for synagogues, tax exemptions / discounts, or any other legal issues, please contact our offices in Tel Aviv or Jerusalem.