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Immigrating or Returning to Israel? - Tax Benefits to New and Returning Residents

January 2011 - Tax & Private Client. Legal Developments by Gornitzky & Co.

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As part of Israel's 60th anniversary, an extensive tax reform was recently enacted, making Israel an attractive tax jurisdiction for individuals becoming Israeli residents for tax purposes (whether arriving for the first time or returning to Israel after a certain period of time abroad). This brief memorandum introduces the primary tax benefits applicable to new and returning residents.

Before elaborating on these tax benefits, it is imperative to present a short overview of the basic principles of Israel's international tax system.

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an Article by Adv. (C.P.A.) Daniel Paserman

www.gornitzky.co.il