Under Israeli tax law, New Immigrants are entitled to various tax benefits, including an exemption from taxation with respect to non-Israeli sourced income. Due to these benefits, many taxpayers have argued that since they immigrated to Israel, they are entitled to Israeli tax residency certificate, even though they have not taken the required steps to actually move the center of their life to Israel.  Accordingly, in recent years, the Israeli Tax Authorities (the “ITA“) have exercised a growing degree of caution with respect to the provision of residency certificates.

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