Yoram Samuel

Founder and senior partner

Yoram began his professional career with the Income Tax Commission and was responsible for land appreciation and property tax matters. He then joined Bank Hapoalim, firstly as company secretary to the Bank Hapoalim Investment Company and then also as legal adviser. As Such, Yoram practised in the formation of commercial businesses alongside financial activity, including the promotion and representation of the Children's Encyclopaedia, issued by Encyclopaedia Britannica, the Eilat Underwater Observatory, the establishment of the Moria Hotel chain and its flotation on the Stock Exchange, the acquisition of various industrial enterprises, the establishment of the first Israeli leasing company (SLT Services to Industry), including the regulation of its taxation and more.

On retiring from Bank Hapoalim, Yoram became a partner in a firm specialising in labour law and at the end of the 1970s he founded his own firm, which he still heads. Since its establishment, the firm has acted for a long list of leading Israeli organisations and institutions that operate in various different areas of the business sector, like companies associated with Bank Hapoalim and Hevrat Ha'Ovdim, including Gmul and provident funds connected with it that were involved in the first structured financing transaction in Israel with Albar, being responsible for much terminology that has become an integral part of the sphere, like  the Hebrew translations for securitization, designated company, source company, security cushions. The firm has also acted for many businesses in the tourism sector, like hotels, travel agencies, the Israel Incoming Tour Operators Association and more.

In addition, for over 40 years the firm has acted as legal counsel to the Standards Institution of Israel, and as such we have acted in connection with all the changes that have occurred in standardisation during that time and the extensive activity of the Institution not only in the Israeli economy but also in the international standards arena.


Moreover, Yoram is highly experienced in advising company directors (to which being a public director of Gmul Investments has merely added), advising NGOs in the tertiary sector and he is also an expert on the professional ethics of the Israel Bar, which knowledge is applied by him in his voluntary work for the Bar as a member of its National Disciplinary Committee and in the Ethics Tribunal of the Press Council.


Yoram holds the degree of LL.B. from the Hebrew University and has been a member of the Israel Bar since 1969.