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Israel 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 以色列的生活中心，基于整体家庭、经济和社会联系
• 在纳税年度内在以色列居住 183 天或更长时间的推定居住权
• 如果在纳税年度在以色列居住超过30天，并且在当纳税年度加上之前的两个纳税年度（合计）居住超过425天，则推定为以色列居民
• 条约“决胜局”测试，例如永久居所、重大利益中心、惯常居所，以及适用的国籍
• 居留期结束时，该个人将被视为外国税务居民，通常是在纳税年度和次年均在以色列境外居住至少 183 天，并在第三年和第四年将生活重心移至以色列境外（四年外国居民测试）。

对于没有犹太/以色列背景的自费外国个人来说，长期居住通常需要雇主担保的 B/1 工作签证，或者根据《回归法》获得移民资格，因为以色列不提供投资或数字游民居留途径。

以色列使用以“生活中心”测试，辅以多年居住天数推定和四年境外居住测试，因此仅仅离开并居住天数少于183天通常不足以快速终止税务居民身份。要完全终止税务居民身份，通常需要持续在国外居住，并证明生活中心已转移到以色列境外，这通常需要数年时间。

“According to the Income Tax Ordinance, Israeli residents are required to pay income tax in Israel on all of their worldwide income, while non-residents pay tax in Israel on income they generated only in Israel. The Ordinance defines an Israeli resident as a person whose 'center of life' is in Israel. In order to determine a person's residency status, all of their family, economic and social ties will be examined. Among other things, the following will be considered: the location of the person's permanent home, the place where the person's family resides, the place where the person regularly works or their permanent place of business, the place where the person's financial assets are located, and the place where the person is a member of organizations. In addition, the Ordinance establishes a presumption that a person is an Israeli resident if they were present in Israel for 183 days or more during the tax year, or if they were present in Israel for 30 days or more during the tax year and a total of 425 days or more during that tax year and the two preceding tax years. This presumption can be rebutted by demonstrating that the center of life is not in Israel. A person who is not considered an Israeli resident and who has stayed outside Israel for at least 183 days in both the tax year and the following year, and whose center of life is not in Israel in the third and fourth years, will generally be regarded as a foreign resident for this entire period.” — Israel Tax Authority (Gov.il)

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