The High Court of Justice gave its decision on June 12, 2014, in the case of: Michael Sapir vs Kfar Saba Assessing Officer, about the tax residence of a married individual. The Court supported the District Court decision that the taxpayer was a resident of Singapore even if his wife and family was a resident of Israel.
The Tel Aviv District court ruled that for the years 2002 onward, most of the taxpayer’s ties were to Singapore, center of his life. The court further ruled that although his wife’s decision to maintain her center of living in Israel, he chose to maintain his center of living in Singapore. The fact that they are married cannot weigh against all the other ties. Consequently, the High court ruled that the individual had proved his Center of Life in Singapore, and he was a Singapore resident for tax purposes.
