Real estate taxation · Implementation Instruction
Supplement No. 2 to Real Estate Taxation Implementation Instruction No. 2013 \ 5: Alternatives for Proving the Absence of a Residential Apartment in the Country of Residence of a Seller Who Is Not an Israeli Resident for the Purpose of Entitlement to an Exemption under Chapter Five 1
Summary
The Supplement deals with a foreign resident who sells a qualifying residential apartment and requests an exemption from betterment tax under Chapter Five 1, which section 49A(a) of the Law makes conditional on his having no residential apartment in his country of residence and on producing a certificate to that effect from the tax authorities there. Where the tax authorities in the country of residence do not issue such a certificate, the seller may prove this by alternative evidence: a lease agreement and a municipal certificate that he pays taxes as an occupier and not as an owner, a certificate from the tax authority in the country of residence that he did not report income from rent, or his tax returns, and an affidavit under the Evidence Ordinance that he has no additional residential apartment there. In a federal country or one divided into districts, the certificates must refer to all the states or districts in it, and residents of countries that issue a certificate continue to be required to produce the certificate of the tax authorities themselves.
The summary was written by the office and reflects the instruction as of its publication date. The binding text is the official Hebrew publication, and the instruction may have been updated or affected by later legislation and case law. The English title and summary are an unofficial translation.
Publication details
- Type
- Implementation Instruction
- Number
- 5/2013
- Publication date
- 19.1.2017
- Topics
- Residential apartment exemption, Betterment tax
- Sections of the Law mentioned
- 49א
Related publications
Official document
Source: The publication on the Israel Tax Authority website (gov.il, Hebrew)
Suggested citation
Israel Tax Authority, Implementation Instruction 5/2013, "Supplement No. 2 to Real Estate Taxation Implementation Instruction No. 2013 \ 5: Alternatives for Proving the Absence of a Residential Apartment in the Country of Residence of a Seller Who Is Not an Israeli Resident for the Purpose of Entitlement to an Exemption under Chapter Five 1" (19.1.2017) [Hebrew]
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