International CG
Israeli residents who sell assets abroad or foreign residents who sell Israeli assets face special tax rules. This section covers how foreign capital gains are taxed in Israel, available foreign tax credits, tax treaty provisions that may reduce or eliminate double taxation, and reporting obligations for international transactions.
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Capital gain from the sale of assets abroad
Taxation of capital gains from assets outside of Israel
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Taxation of foreign shares
Tax on shares of foreign companies
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Prevention of double taxation on capital gains
Use of tax treaties to prevent double taxation
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Taxation of foreign exchange-traded funds (ETF)
Taxation of investments in American and international ETFs
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Capital gains from digital currencies
Taxation of Bitcoin and Cryptocurrencies