{"version":"1.0","provider_name":"Law Right","provider_url":"https:\/\/www.law-right.com\/fr\/","author_name":"Christophe Boeraeve","author_url":"https:\/\/www.law-right.com\/fr\/author\/cboeraeve\/","title":"ISRAEL | Law Right","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"s26dBFz1ze\"><a href=\"https:\/\/www.law-right.com\/fr\/international\/israel\/\">ISRAEL<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.law-right.com\/fr\/international\/israel\/embed\/#?secret=s26dBFz1ze\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0ISRAEL\u00a0\u00bb &#8212; Law Right\" data-secret=\"s26dBFz1ze\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.law-right.com\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"Taxation in Israel for Belgian residents and the other way round 1. Israeli tax regime The principal taxes in Israel are income tax, capital gains tax, VAT and land appreciation tax. 1.1. Definition of Israeli tax resident Israeli residents are taxed on their worldwide income, while non-residents are taxed only on their Israeli sourced income which is income accrued or derived in Israel. An Israeli resident is defined as an individual whose center of living is in Israel, taking into account the person\u2019s family, economic and social links, including the following considerations: Permanent home; Place of residence of the individual and his or her family; Habitual place of business or permanent place of employment; Place where assets and investments are located; Place of memberships in organizations, associations and institutions. Under the law, a rebuttable presumption of Israeli residency will apply in either of the following circumstances: The individual is present in Israel at least 183 days in a tax year ending 31 December; The individual is present 30 days in the current tax year and a cumulative total of 425 days in the current and two preceding tax years. 1.1.1. Israel income taxes and tax law in 2013 Individual income tax rates in 2013 are 10%-50%. Personal income tax (for both the employed and self-employed) is a progressive tax starting at 10% and increasing to a maximum of 50%. The following table summarizes the rates: TAX % INCOME (ILS) INCOME (\u20ac) 10 % 1,00 &#8211; 63.630,00 0,01 \u2013 13.615,00 14 % 63.631,00 \u2013 108.120,00 13.615,01 \u2013 23.133,00 21 % 108.121,00 \u2013 168.000,00 23.133,01 \u2013 35.955,00 31 % 168.001,00 \u2013 240.000,00 35.955,01 \u2013 51.364,00 34 % 240.001,00 \u2013 501.960,00 51.364,01 \u2013 107.455,00 48 % 501.961,00 \u2013 [...]"}