Discontinuing residency even in the case of a relocation of less than 3 years (the Tsur verdict)
Recently (October 2014) a precedent verdict was issued in the District Court by Justice Sokol relating to the question of discontinuing Israeli residency
In this verdict, the appellant – Ms Yael Tsur, received a proposal to work for a subsidiary abroad of the ZIM parent company where she worked in Israel Ms Tsur, together with her spouse who resigned from his work, and their children, left for Hong Kong and lived there for a period of less than 3 years (2 years and 8 months)
Although from the aspect of the number of days that she is considered an Israel resident as she stayed over 30 days a year and in total 425 days together with the two years prior to that, but from the aspect of the center of her life, whatever is determined between the two, Ms Tsur proved, in the opinion of Judge Sokol, that the center of her life was transferred to Hong Kong
Despite the fact that the period of stay was fairly short (according to professional circulars that the Tax Authorities published on...