🕒 פורסם בתאריך: 31/01/2026 09:19
לאחר קריאת האמנה עם ארה"ב - כנראה עבור בעלי אזרחות כפולה אי אפשר לקזז NIIT , כי הוא מס שנובע מאזרחות ארה"ב בלבד, וע"פ סעיף 26 2 (a) :
Where a United States citizen is a resident of Israel:
(a) with respect to items of income that are exempt from United States tax, or that are
subject to a reduced rate of United States tax when derived by a resident of Israel
who is not a United States citizen, Israel shall allow as a credit against Israeli tax,
subject to the provisions of Israeli tax law regarding credit for foreign tax, only the
tax paid, if any, that the United States may impose under the provisions of this
Convention, other than taxes that may be imposed solely by reason of citizenship
under paragraph 3 of Article 6 (General rules of taxation);