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Tax-residency & centre-of-life exposure

Where is your centre of life, and who gets to tax it?

A strategic read of the tax-residency exposure in a move or a second base - the Israeli centre-of-life test, dual-residency risk, and exit considerations - mapped and coordinated with tax advisers. The firm flags the exposure; it does not give the tax opinion.

The question that decides much of a relocation is not where you live but where your centre of life is held to be, because that is what determines whether Israel still taxes you. Israeli tax residency turns on a centre-of-life test, supported by statutory day-count presumptions, and a move that is not read for this can leave a person tax resident in two countries at once. The firm maps that exposure strategically and coordinates the tax advisers who give the binding opinion. It does not itself provide tax advice.

The work spans
  • A strategic read of where the centre of life sits and how a move affects Israeli tax residency.
  • The dual-residency risk: being treated as tax resident in two countries at the same time.
  • Exit and severance considerations when shifting the centre of life out of Israel.
  • How the move's sequence affects the residency position, so steps are not taken in the wrong order.
  • Coordination with tax advisers who give the binding tax opinion and any treaty analysis.
  • You are moving or building a second base and need to know whether Israel still taxes you.
  • You are unsure whether you could be treated as tax resident in two countries at once.
  • You want the residency exposure read before the move, while the sequence can still be adjusted.
  • You need someone to flag the exposure and bring in the right tax adviser, not to give the tax opinion.

The firm reads the centre-of-life exposure the way it reads any exposure: where is the risk, and what would it cost, mapped before the move is made. It flags where a person could end up tax resident in two places and where the sequence of the move drives the outcome. It then coordinates the tax advisers who give the actual opinion, because the binding tax analysis is theirs, not the firm's. The result is a strategic map that tells the client where to get the tax question answered and why it matters.

04 · What you get

The residency exposure mapped

Where your centre of life sits and how the move affects it, in plain terms.

The dual-residency risk named

Where you could be taxed in two places, before it happens.

The right adviser, coordinated

The binding tax opinion sourced from a tax adviser the firm brings in.

A client moving abroad needs to know whether Israel will still treat them as tax resident. The firm maps the centre-of-life exposure, flags the dual-residency risk and the way the move's sequence drives it, and coordinates the tax adviser who gives the binding opinion, so the client plans the move around a clear picture of the exposure.

Described in abbreviated, anonymised form to preserve client confidentiality.

Does moving abroad end my Israeli tax residency?

Not automatically; Israeli tax residency turns on where your centre of life is held to be, supported by statutory day-count presumptions, so a move has to be read for that exposure rather than assumed to end it.

Can I be tax resident in two countries at once?

Yes, and it is a real risk in a move or a second base; where it arises, the binding answer usually involves a tax adviser and any applicable treaty, which is why the exposure is mapped and the right adviser is brought in.

Do you give the tax opinion?

No; the firm maps the residency exposure strategically and coordinates the tax advisers who give the binding tax opinion, so the strategy and the tax analysis each come from the right place.

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