Before you leave Israel
Centre of life
Israeli residency follows your centre of life: home, family, work and economic ties. 183 days in Israel in a tax year, or 30 days with 425 over three years, creates a presumption you can rebut.
Departure tax
Under section 100A your assets are treated as sold the day before you stop being resident. You can defer the tax until you actually sell; then only the share of the gain from your Israeli years is taxed.
National Insurance
Bituach Leumi judges residency by your centre of life and looks at the whole family. If you have fully moved your life abroad, you can ask to end residency before 5 years have passed by filing a declaration; it usually ends from the day you notify. The request is refused if your spouse and children stay in Israel, and residency can be reassessed retroactively if you come back.
Health cover on return
If you lose residency, or live abroad for 18 months in a row without paying health contributions for at least 12 months, Israeli health services start only after a waiting period when you return: one month per year abroad, at least two and at most six.
Treaties
Bituach Leumi's list of social security conventions does not include Cyprus, and Cyprus's official list of double tax treaties does not include Israel. Get advice on how income from Israel will be taxed after the move.
Records
Keep a count of your days in Israel and proof of your home, work and children's schools in Cyprus, with the dates your family moved. These are the facts the Tax Authority and Bituach Leumi weigh when they decide your residency.
Company
Moving management of your company and staff.
Family
Permits, schools and civil marriage questions.