An analysis by Herzog Fox & Neeman, Taxand Israel

 

Meir LinzenGuy Katz, and Amir Cooper, of our Israeli firm, Herzog Fox & Neeman, analyse a proposed bill of legislation by the Israeli Ministry of Finance to amend the provisions of the Israeli Income Tax Ordinance regarding tax residency determination.

 

The proposed bill aims to simplify the process of tax residency determination and replace the ambiguous “centre of life” test with more objective criteria, based on the number of days an individual spends in Israel. The proposed changes may significantly refine Israel’s tax system and provide greater clarity and efficiency in tax residency determination.

 

Read the full analysis here.

 

For more information, please contact:

 

Meir Linzen, linzen@herzoglaw.co.il
Guy Katz, Katzg@herzoglaw.co.il
Amir Cooper, cooperam@herzoglaw.co.il

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Article tags

Israel | Tax | Tax Policy

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