TK TAX LAWעבריתContact

International tax,
from the Israeli side

Tina Kaplan, Advocate (B.A. Accounting) - Israeli tax counsel for new olim, returning residents, Israelis living abroad and foreign investors - and for the advisors who support them.

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What I do

Israel has a claim on more than people expect

01
Moving to Israel
New olim and returning residents get up to a ten-year exemption on foreign income and gains. The planning that decides how much of it you actually keep happens before you land.
02
Returning after years abroad
Veteran returning resident status, the adjustment year, and what happens to the equity, pensions and accounts you built up while you were away.
03
Israelis living abroad
Israeli residency does not end when your plane leaves. Severing residency carries a filing requirement and an exit-tax charge - and if the question is never settled, it does not lapse with time. The Tax Authority will test the facts years later, when they are hardest to reconstruct.
04
Israeli employee equity
Section 102, the trustee route, RSUs granted here or abroad - and the double taxation that follows a cross-border move without proper planning.
05
Investing in Israel from abroad
Foreign residents buying Israeli property, holding Israeli companies, or moving funds - purchase tax, betterment tax and withholding tax on outgoing payments.
06
Unreported historic exposure
Voluntary disclosure can resolve historic non-reporting with protection from criminal proceedings. Sequence and timing matter more than most people expect.
Why a lawyer

In Israel, privilege attaches to lawyers

Under s.48 of the Israeli Evidence Ordinance, communications between a lawyer and client relating to the professional service are privileged - the lawyer cannot be compelled to produce them. Israeli law extends no equivalent protection to accountants or tax advisors.

For a straightforward filing, this may not matter. But where there is a residency position that could be tested, an unreported historic exposure, or a contemplated disclosure, it decides whether the conversation you are about to have is protected.

I am admitted to the Israel Bar and hold a degree in accounting. I am also registered with the Israel Tax Authority as a representative - meaning I can file, object, appeal and deal directly with the assessing office, rather than just advising and handing off. More about my background →

Not sure whether Israel has a claim on you?

That is usually the right question to ask before the move, the sale, or the filing - not after. Consultations are held in English, in person in Tel Aviv or by video call from anywhere.

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