Israeli Residence Certificates
Tax|Israeli tax|green track(1) The individual and his spouse and kids, were not present for more than 90 days in Israel in any of the 10 years before the individual arrives in Israel, and -
(2) All of the following conditions apply:
The individual did not receive benefits under the National Health Insurance Law.
The individual and his spouse and family didn't receive state-financed medical care from a health fund or hospital in Israel;
The individual and his spouse were not previously living in Israel and employed there by the State of Israel, or other Israeli employer;
The individual was not issued a final Israeli tax assessment as an Israeli resident.
The individual is not presently the subject of Israeli tax assessment proceedings by the Israeli Tax Authority.
In each of eight years in the 10 year-period before the individual arrives in Israel, the individual did not spend more than 60 days (and the individual’s spouse did not spend more than 90 days) in the country;
In each of the remaining two years of the 10-year period, the individual did not spend more than 183 days in Israel;
In the year before the year of arrival, the individual did not spend more than 60 days (and the individual’s spouse did not spend more than 90 days) in Israel;
The same conditions of Test I apply here.
See also: Israeli Tax Law on Residency
*This article is intended for informative purposes only and is in no way to be construed as tax advice or a legal opinion