Assume a person living in Israel (as defined in A.1. above) is an Israeli resident
if the conditions in GN 05010.080A. are met.
Do NOT assume that an individual living outside Israel, including the West Bank, Gaza
Strip, Golan Heights and East Jerusalem is a resident of Israel.
To be a resident, an individual not living in Israel must be an Israeli citizen and
must actually have income from sources outside Israel on which he /she is taxed by
the Israeli tax authorities. It is not sufficient that the individual would pay taxes
if he/she had such income or had income of a certain level.