Israeli tax rarely arrives on its own. It turns up attached to a US return, a UK domicile question, a trust in one jurisdiction and a company in another - and usually at the point where your client says something that makes you want a second opinion from someone who actually practises here.
If the file has any historic exposure - unreported income, a residency position that may be tested, a disclosure in contemplation - who your client speaks to in Israel determines whether that conversation is protected. It is a decision that is easy to make by accident.
The situations that come up most
New olim and returning residents get a ten-year exemption on foreign income and gains - but its edges are narrower than clients assume, and it does nothing about their home-country liability. The planning window is before the move, not after.
Section 102 has no real analogue elsewhere. The trustee route, the holding period, and what a cross-border move does to the split between employment and capital income are where most of the value - and most of the mistakes - sit.
Israeli residency does not end when the plane leaves. Severance has a filing duty, an exit-tax charge on unrealised gains, and a fact pattern the Tax Authority will test years later against what was actually filed.
Betterment and purchase tax treat foreign residents differently, and the reliefs are easy to forfeit through timing. Refund claims are often available long after the transaction has closed.
Voluntary disclosure can resolve historic non-reporting with protection from criminal proceedings. It is time-sensitive and procedural, and the order in which things are done matters.
A reasoned legal opinion on the Israeli treatment - for your file, for a return position, or for a treaty analysis you are running from the other side.