We have previously discussed who is required to file a tax return in Israel – see here for more details. As part of the tax authority’s attempt to ensure that everyone pays their fair share of tax, a recent amendment to the tax law has added a further three situations which would require a person to file a tax return. These will come into effect for the 2016 tax filings: 1. Anyone who is a beneficiary of a trust (irrespective of whether distributions are received), provided that: They are aged 25 or above The value of the trust assets exceeds NIS 500,000 They are