36 In order to simplify the "center of life" test, rebuttable presumptions have been set forth, under which an individual is presumed to be an "Israel Resident". Thus, these presumptions place the burden of proof upon whoever seeks to refute them, the taxpayer/Tax Authority (as relevant). However, in any event, these presumptions are refutable. Rebuttable presumptions – Present law 1. Israel Resident – stayed in Israel for 183 days or more during the tax year. 2. Israel Resident – stayed in Israel for 30 days or more during the tax year and at least 425 days in the tax year and the two preceding tax years. The proposed amendment: The proposed Amendment introduces extreme cases in which irrefutable presumptions, can be implemented. Where these are met, the individual will be viewed as an Israel Resident or a Foreign Resident. It is important to note that the Amendment adds these presumptions to the existing law. Thus, following the Amendment, there will be extreme cases that cannot be appealed, and it will no longer be possible to argue that the "center of life" test leads to a different conclusion. And in contrast to these, in cases where there are no irrefutable presumptions, the taxpayer's residency would still be examined according to the center of life test, using the rebuttable presumptions (where relevant), with respect to which the burden of proof would be upon the entity arguing against the presumption. Proposed amendment - irrefutable presumptions – Israel Resident 1. An individual who stayed in Israel for 183 or more days, and in the preceding/ subsequent year also spent 183 days in Israel shall be considered an Israel Resident. 2. An individual who stayed in Israel for 100 or more days, and the total number of days they stayed in Israel together within the preceding two years reaches 450 days, shall be considered an Israel Resident. This presumption shall not apply when this individual stayed 183 days or more during each of these three years in a reciprocating state (with which Israel has entered into a tax convention). 3. An individual who stayed in Israel for 100 or more days in the tax year and they have a spouse/common-law partner who is an Israel Resident according to the Ordinance, shall be considered an Israel Resident.
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