Amendments to Israeli Tax Benefits for New Immigrants and Long-Term Returnees

Israel amended its income tax regime for new immigrants and long-term returnees in 2026: The existing, far-reaching tax exemptions for foreign income were supplemented by a temporary tax exemption for certain domestic income. Eligible individuals who move to Israel by 31 December 2026 can benefit from a narrow but attractive tax window. Pauline Becker explains the applicable requirements and what needs to be considered from a German perspective in the DB Steuerboard.