An individual will be considered an Israeli resident or foreign resident as defined in section 1(2) of the Income Tax Ordinance (hereinafter the Ordinance), which
Tax Implications of Rental Income: Passive Rent, Business Rent, and Overseas Rent This article discusses taxation on residential rental income in Israel. For information on
Classification of Rental Income as Passive or Business Income According to case law, income is generally classified as business income when it results from substantial,