A long-time returning resident is a resident of Israel who has severed the center of his life in Israel in favor of permanent residence abroad for at least 10 consecutive years. You can receive recognition of the status from the tax authority and enjoy tax benefits after staying abroad for at least 10 years. The determination is uncertain. There are additional variables
.and criteria that are examined by the Tax Authority before the decision is made whether to approve the application and recognize the applicant as a "long-term returning resident"
The counting of the years begins on the date of complete termination of residency for income tax purposes and not on the date of departure ("boarding the plane"). We were a person who had to prove that he was classified as a foreign resident and that he cut off his residency after immigrating for the entire period. It is not enough to prove a person's place of residence abroad in order to be classified as a foreign resident, but it is required to prove complete separation of residency from Israel for at least ten years in order to receive the rights and tax benefits that are granted by virtue of the status of "old returning resident".
The earlier the test is done for you, the more room and flexibility there is for changes. Checking the status after returning to Israel can be "too late" and critical for obtaining approval and eligibility for exemptions by virtue of the Income Tax Ordinance, so our recommendation is to check ahead of time whether you meet the definition of "returning resident" or "returning resident" while you were abroad already when you formed the decision to return to Israel.
Through supporting documents and information that the individual attaches to the application. In order to obtain certainty regarding eligibility, it was determined that any resident who wishes to be recognized as a "returning resident" must submit an application for a taxation decision through a representative. An answer regarding the decision will be received only after the application has been submitted to the International Taxation Department of the Tax Authority along with documents confirming the facts stated in the application. An application can also be submitted anonymously, which allows a written application without revealing the name and details of the applicant. This route is suitable for anyone who has been abroad, but there is doubt about the status of the applicant and even in cases where the application is made after returning to Israel.