{"id":8555,"date":"2025-10-05T06:32:34","date_gmt":"2025-10-05T06:32:34","guid":{"rendered":"https:\/\/aboulafia.co.il\/?p=8555"},"modified":"2025-10-05T06:32:34","modified_gmt":"2025-10-05T06:32:34","slug":"more-people-now-required-to-file-tax-returns","status":"publish","type":"post","link":"https:\/\/aboulafia.co.il\/en\/binyamin-radomsky-en\/more-people-now-required-to-file-tax-returns\/","title":{"rendered":"More people now required to file tax returns"},"content":{"rendered":"<p style=\"text-align: left;\">We have previously discussed who is required to file a tax return in Israel \u2013 see\u00a0<a href=\"http:\/\/www.aboulafia.co.il\/are-you-required-to-file-a-2014-tax-return\/\" target=\"_blank\" rel=\"noopener\">here\u00a0<\/a>for more details.<\/p>\n<p style=\"text-align: left;\">As part of the tax authority\u2019s 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:<\/p>\n<p style=\"text-align: left;\">1. Anyone who is a beneficiary of a trust (irrespective of whether distributions are received), provided that:<\/p>\n<ol style=\"text-align: left;\">\n<li style=\"direction: ltr;\">They are aged 25 or above<\/li>\n<li style=\"direction: ltr;\">The value of the trust assets exceeds 500,000 NIS<\/li>\n<li style=\"direction: ltr;\">They are aware that they are beneficiary (it may be fairly difficult to prove otherwise)<\/li>\n<\/ol>\n<p style=\"text-align: left;\">See\u00a0<a href=\"http:\/\/www.aboulafia.co.il\/taxation-of-trusts-part-1-introduction-and-definitions\/\" target=\"_blank\" rel=\"noopener\">here\u00a0<\/a>for the definition of a beneficiary of a trust.<\/p>\n<p style=\"text-align: left;\">2. We have\u00a0<a href=\"http:\/\/www.aboulafia.co.il\/who-is-a-resident\/\" target=\"_blank\" rel=\"noopener\">previously\u00a0<\/a>discussed who is a resident. As mentioned, residency in Israel is based on a \u201ccentre of life\u201d test, but there are also two tests based on number of days spent in Israel which are\u00a0<em>assumed<\/em>\u00a0to mean Israeli residency \u2013 although they can be argued against. Anyone meeting the day test, yet still claiming non-residency must file a tax return in Israel \u2013 explaining why they are not considered resident, as well as giving a report of their non-Israeli income that they are ostensibly arguing is exempt from Israeli taxation.<\/p>\n<p style=\"text-align: left;\">3. Anyone who has, over a 12 month period, transferred a sum of 500,000 NIS or more out of Israel. Seemingly, this includes transfers to a personal account abroad. The logic would seem to be that perhaps the Israeli is purchasing an asset abroad, and must therefore report any subsequent income. The rules say that a tax return is also required in the tax year following the transfer.<\/p>\n<p style=\"text-align: left;\">Needless to say that these criteria are in addition to the existing criteria for who is required to file a tax return.<\/p>\n<p style=\"text-align: left;\">Contact me today to discuss your personal circumstances, and to understand your personal requirements to file an Israeli tax return.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>We have previously discussed who is required to file a tax return in Israel \u2013 see\u00a0here\u00a0for more details. As part of the tax authority\u2019s 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 [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[200,206,253],"tags":[],"class_list":["post-8555","post","type-post","status-publish","format-standard","hentry","category-israeli-taxation-en","category-taxation-for-trusts-en","category-binyamin-radomsky-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>More people now required to file tax returns - \u05d0\u05d1\u05d5\u05dc\u05e2\u05e4\u05d9\u05d4 \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aboulafia.co.il\/en\/binyamin-radomsky-en\/more-people-now-required-to-file-tax-returns\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"More people now required to file tax returns - \u05d0\u05d1\u05d5\u05dc\u05e2\u05e4\u05d9\u05d4 \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df\" \/>\n<meta property=\"og:description\" content=\"We have previously discussed who is required to file a tax return in Israel \u2013 see\u00a0here\u00a0for more details. As part of the tax authority\u2019s 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 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aboulafia.co.il\/en\/binyamin-radomsky-en\/more-people-now-required-to-file-tax-returns\/\" \/>\n<meta property=\"og:site_name\" content=\"\u05d0\u05d1\u05d5\u05dc\u05e2\u05e4\u05d9\u05d4 \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df\" \/>\n<meta property=\"article:published_time\" content=\"2025-10-05T06:32:34+00:00\" \/>\n<meta name=\"author\" content=\"Rachel Levin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Rachel Levin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aboulafia.co.il\/en\/binyamin-radomsky-en\/more-people-now-required-to-file-tax-returns\/\",\"url\":\"https:\/\/aboulafia.co.il\/en\/binyamin-radomsky-en\/more-people-now-required-to-file-tax-returns\/\",\"name\":\"More people now required to file tax returns - \u05d0\u05d1\u05d5\u05dc\u05e2\u05e4\u05d9\u05d4 \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df\",\"isPartOf\":{\"@id\":\"https:\/\/aboulafia.co.il\/en\/#website\"},\"datePublished\":\"2025-10-05T06:32:34+00:00\",\"author\":{\"@id\":\"https:\/\/aboulafia.co.il\/en\/#\/schema\/person\/2054089d644528990cb12e0974ece747\"},\"breadcrumb\":{\"@id\":\"https:\/\/aboulafia.co.il\/en\/binyamin-radomsky-en\/more-people-now-required-to-file-tax-returns\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/aboulafia.co.il\/en\/binyamin-radomsky-en\/more-people-now-required-to-file-tax-returns\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/aboulafia.co.il\/en\/binyamin-radomsky-en\/more-people-now-required-to-file-tax-returns\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u05d3\u05e3 \u05d4\u05d1\u05d9\u05ea\",\"item\":\"https:\/\/aboulafia.co.il\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"More people now required to file tax returns\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/aboulafia.co.il\/en\/#website\",\"url\":\"https:\/\/aboulafia.co.il\/en\/\",\"name\":\"\u05d0\u05d1\u05d5\u05dc\u05e2\u05e4\u05d9\u05d4 \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df\",\"description\":\"Just another WordPress site\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/aboulafia.co.il\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/aboulafia.co.il\/en\/#\/schema\/person\/2054089d644528990cb12e0974ece747\",\"name\":\"Rachel Levin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aboulafia.co.il\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/8645467386afae1c19e26d165518fc0e843acc6ffb76cb6b7207c4138d63a605?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/8645467386afae1c19e26d165518fc0e843acc6ffb76cb6b7207c4138d63a605?s=96&d=mm&r=g\",\"caption\":\"Rachel Levin\"},\"url\":\"https:\/\/aboulafia.co.il\/en\/author\/rachel\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"More people now required to file tax returns - \u05d0\u05d1\u05d5\u05dc\u05e2\u05e4\u05d9\u05d4 \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/aboulafia.co.il\/en\/binyamin-radomsky-en\/more-people-now-required-to-file-tax-returns\/","og_locale":"en_US","og_type":"article","og_title":"More people now required to file tax returns - \u05d0\u05d1\u05d5\u05dc\u05e2\u05e4\u05d9\u05d4 \u05e8\u05d5\u05d0\u05d9 \u05d7\u05e9\u05d1\u05d5\u05df","og_description":"We have previously discussed who is required to file a tax return in Israel \u2013 see\u00a0here\u00a0for more details. 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