• ברוכים הבאים לאוסראלים - אתר הבית לישראלים באוסטרליה בע

צריכים עזרה מול מס הכנסה, ביטוח לאומי או פנסיות וקרנות ?

צריכים עזרה מול מס הכנסה, ביטוח לאומי או פנסיות וקרנות ?

שאלות לעו”ד זאב גיא, מומחה בטיפול וייצוג תושבי חוץ בענייניהם בישראל

 ליצירת קשר עם משרד עו”ד זאב גיא ושות’ – לחצו כאן

מדוע יש צורך במורשה חתימה בישראל כשגרים בחו”ל?

לא תמיד צריך. רצוי.  תלוי באיזה נושא.

לעניין נדל”ן / מימוש צוואה כאשר הרכוש בישראל – אין מנוס אלא  לפנות לעו”ד. גם ישראלים החיים בישראל אינם יכולים לטפל בנושאים אלה ללא עו”ד.

לעניין פטור מצבא לילדי מהגרים – אין צורך בעו”ד. אפשר לפנות לקונסוליה המקומית ולטפל לבד. הבעיה היא כשלא עושים זאת בזמן והעניין מסתבך.

לעניין איתור כספים. בעיקרון אין צורך. רצוי. מי שיכול ויש לו הזמן הדרוש לכך, בעידן שלנו כל אחד יכול לעשות הכל בעצמו. ראה הסבר יותר מפורט בהמשך.

בענייני מס הכנסה / ביטוח לאומי  – תיאורטית גם פה יכול כל אחד לטפל בעצמו. במקרים פשוטים אפשר. יחד עם זאת מדובר בחוקים מאד מסובכים וכאשר הדברים יותר מורכבים נדרש איש מקצוע במיוחד כאשר העניין המטופל עלול להגיע לפתחו של בית משפט.

האם השירותים שלך רלוונטיים למי שנמצא באוסטרליה גם באופן זמני?

בהחלט כן!.  הזמניות בדרך כלל פירושו “תושב ישראל” או במילים אחרות מי שגר בחו”ל אך מרכז חייו עדיין בישראל. הוא עדיין “תושב” וחלות עליו כל הזכויות והחובות החלות על תושב ישראל.

צריך לזכור שהגדרת “תושב” משתנה מחוק לחוק.

דוגמאות:

כל “תושב”  חייב במס הכנסה בישראל  על כל רווחיו מעסקים או משכר עבודה בכל מקום בעולם בין אם הוא מתגורר בישראל או חו”ל.  עובד בחברה בי”ל באוסטרליה  יהיה חייב מס הכנסה בישראל על שכרו באוסטרליה. כמובן שהעניין כפוף לאמנות מס באופן שלא יצטרך לשלם מסי כפל (ישראל ואוסטרליה חתומות על אמנת מס).

תושב ישראל שחי באוסטרליה ויש לו דירה בישראל שאותה הוא משכיר, חייב במס בישראל על ההכנסה משכ”ד וכו’. אם יש לו דירה באוסטרליה שאותה הוא משכיר, ההכנסה כאן אף היא חייבת במס בישראל והכל כפוך לאמנות המס.

מי שמוגדר כ”תושב” יהיה חייב דמי ביטוח לביטוח לאומי בישראל עד אשר תשתנה הגדרת התושבות שלו.

ילדיו, בין אם נולדו בישראל או באוסטרליה בין אם “תושב” או “לא תושב” יהיו חייבי גיוס.


מה לגבי חילוץ כספי פנסיות וקרנות ?

 לעניין איתור כספים. בעיקרון אין חובה להיות מיוצג. רצוי. מי שיכול ויש לו הזמן הדרוש לכך, בעידן שלנו כל אחד יכול לעשות הכל בעצמו.

 קיים אתר של משרד האוצר שנקרא הר הכסף “איתור” וכל אחד יכול להיכנס לאתר ולקבל מושג היכן יש לו או לבן משפחה שנפטר כסף. כתובת הר הכסף נמצאת באתר שלנו או להכניס לגוגל “itur”  ולהיכנס לאתר.

https://itur.mof.gov.il/#/main/landing

כמו ייצוג בבית משפט. כל אחד יכול לייצג את עצמו ולמרות זאת פונים לעו”ד. עניין של ידע ומקצועיות.

הבעיה מתחילה עם כל מה שקשור לטיפול מסביב: לדוגמא – אם אין תעודת זיהוי או שאין תעודת פטירה וצריך לפנות למשרד הפנים.

בפניה לחברות ההשקעה – הן לא עושות מאמץ להחזיר את הכסף. לפעמים יש דרישה למסמך מקורי או חתימה מקורית ואז כל פעם צריך לחתום מחדש בחו”ל.  חתימה בחו”ל מחייבת רק כאשר החתימה אושרה ע”י או קונסוליה או אפוסטיל וכו’.

נציג מקומי שקיבל יפוי כח ב”מאמץ” חד פעמי,  יכול לחתום על מסמכים ללא כל הפרוצדורה המסובכת של מסמכי מקור מחו”ל.

בנוסף – משיכה מושכלת של קופות גמל או פנסיה מחייבת פניה למס הכנסה לקבלת אישורי מס לפטור או פטור חלקי. לצורך כך לפעמים צריך לעשות פניות למעסיקים קודמים ולקבל מסמכים שונים לצורך פטור ממס (בהנחה שהמעסיק הקודם עדיין קיים). ניתן היום לעשות את זה לבד ובאמצעות האינטרנט. ובכל זאת רצוי לפנות לבעל מקצוע.

גם עניין מציאת הכסף הקיים בכל מיני מקומות  – לא תמיד האתר של משרד האוצר נותן תמונה מלאה. לצורך זה יש כל מיני טכניקות לגלות קופות “נעלמות” שלא מופיעות באתר של משרד האוצר. ולצורך זה ודאי שיש צורך ונציג מקצועי מקומי.

עניין הזמן: בשלב הראשון המידע מאתר משרד האוצר הוא רק ביחס לשם חברת ההשקעות המחזיקה בכסף. כל פניה לחברת ההשקעות כדי לקבל מידע על הקופה / פוליסה: מהי הקופה? מהם הסכומים שנצברו בקופה? כל פניה כזו גוזלת זמן ויש צורך בהכנת טפסים וקבלת אישורים שונים מגופים שונים. לפעמים פקידים שונים בחברות השונות נוקטים יוזמה ודורשים דרישות שונות ומשונות. כאשר יש צורך בפניה למס הכנסה או למעסיקים קודמים הדבר גוזל זמן רב. (לפעמים המעסיק לא קיים יותר) יש דרישה לקיום חשבון בנק בישראל. למי שאין חשבון בנק הדבר מונע העברת הכסף. מכל מקום הדבר לוקח זמן רב וצריך הרבה סבלנות.


הסדרת מעמד ילדי מהגרים

כל מי שנולד לאזרח ישראלי הוא אזרח ישראלי והוא “חייב גיוס”. “מועמד לשירות ביטחון” או בקיצור “מלש”ב” החוק מבחין בין ילדים שאינם חיים בישראל ולא דורש את גיוסם ממש אלא מחייב ברישום בקונסוליה, ולגבי חלקם (שהיה זמנית) מאשר דחיית גיוס.

יש קטגוריות שונות של ילדי מהגרים. (בן מהגרים, נולדו בחו”ל / בישראל, ילדי שליחים וכו’)

המשותף לכל אלה הוא שהם אזרחי ישראל וכולם חייבי גיוס על פי החוק.

כאשר אזרח מגיע לגיל  16.5 – 17 עליו להתייצב בקונסוליה באופן אישי (עם אחד ההורים) ולהירשם.

כדי לקבל את הפטור או את דחיית השירות, צריך לענות על מספר תנאים ולהוכיח את העמידה בתנאים אלה.

יש אתרי אינטרנט רבים המפרטים מהם הדרישות ומהם המסמכים שצריך לספק. בשלב זה אין שום צורך בעו”ד וכל אחד צריך לעשות זאת בעצמו.

הבעיה מתחילה כאשר לא מבצעים את הליך הרישום כפי שצריך, העניין מסתבך והמלש”ב הופך להיות “משתמט” / “עריק” / “נפקד” ולפעמים אפילו בלי ידיעתו של המלש”ב. ההשלכה היא ברגע שהמלש”ב רוצה להגיע לישראל לביקור. אם הגיע ללא הסדרה של העניין, זה מאד לא נעים. הוא עלול להיעצר כעריק / משתמט או כל שם שיתנו לזה כבר בשדה התעופה, ואז כמובן יש צורך בעו”ד שיטפל בכך.

רצוי שכל מי שלא ברור לו מעמדו, שיפנה לקונסוליה לפני בואו, ואם יש צורך, שיסדיר את מעמדו. אם כבר חלף המועד והמלש”ב שחי בחו”ל כבר הוגדר כמשתמט, אין מנוס אלא לפנות לעו”ד שיטפל בעניין מעמדו עם שלטונות הצבא כאן.


אין לראות בתוכן הכתבה ייעוץ משפטי. אתר אוסראלים אינו נושא באחריות לתוכן הכתבה.

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  • palfio.com

    Patients whose physicians suggest medical marijuana for
    sure diseases and persistent conditions are exempt from felony
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    The identical process has been positioned on-line on this state, and
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    Learn Extra. In 1996, the state of California handed the Compassionate
    Use Act (or Proposition 215), which legalized the possession and use of medical marijuana
    for those in possession of a California medical marijuana card, which
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    Explore your state’s Well being Division website to figure out the
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    But the particulars of the proposition, which stretches greater than 60 pages ,
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    By a margin of about fifty six% to forty four%, voters passed Proposition sixty four, making
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    In California, edibles should be low-dose — breaking off into sections with 10 milligrams of THC,
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    Teams just like the American Civil Liberties Union have
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    in large part as a result of minorities are disproportionately
    detained and jailed for hashish-associated offenses. Incessantly
    asked questions about Proposition sixty four answered.

    In 2015, the California Legislature handed the Medical Marijuana Regulation and Security Act (MMRSA or MCRSA), establishing permitting for
    marijuana cultivation and dispensaries, and many
    others. The regulation went into effect on January 1, 2016; however,
    the state has mentioned it’s going to need till
    January 2018 to set up the necessary agencies, information techniques, and regulations to really begin issuing licenses.
    Amenities presently working in accordance with state and native laws
    may proceed to do so until such time as their license applications are
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    Once sufferers have been charged, it’s up to the courts to move
    judgment on their medical claim. A landmark State Supreme Courtroom decision,
    Individuals vs. Mower, holds that patients have the identical proper to marijuana as
    to any legally prescribed drug. If the defendant convinces the court that the
    prosecution hasn’t established probable cause that it wasn’t for medical purposes, legal
    costs are dismissed. In some cases, police raid sufferers and take their medication with out filing felony costs.

    With a purpose to reclaim their medication, sufferers should then file a court docket suit on their very own.

    Go to our web page on Nevada personal harm legal guidelines to learn more.
    We have workplaces in Denver and Golden, and we work
    in felony courts throughout the state. California Well being and Safety Code
    11362.5 is better often known as Prop. You might have the recommendation or approval
    of a California-licensed physician 3. The act additionally exempts main caregivers who possess, transport, or domesticate marijuana for the
    patient’s private medical use. Over time,
    medical marijuana customers in California may discover it simpler to meet their medical marijuana needs through
    the authorized leisure marijuana market. You do
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    Nevertheless, a California medical marijuana card offers safety in opposition to arrest to sufferers and their caregivers.

    Law enforcement officials and others can use your number solely to verify the validity of
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    In 1996, in adherence to the Tenth Modification in the Structure, Invoice 420 with Prop
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    Information for Medical Marijuana Sufferers in the yr 2017.
    In 2015, the California Legislature handed (MMRSA or MCRSA) the
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    There are cities and towns in California which are prohibiting marijuana growing.
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    video games, because the action is so furious, and those actual
    cash video games are often where you’ll find a lot of simple money.
    PLO is far more tough to master than its Maintain’em cousin, and as
    such will attract some horrible gamers trying to see what
    all the fuss is about. Discover a good poker web site with juicy Omaha video games, and you’ll find easy money.

    Despite the authorized state of affairs within the United States (see Historical past) denying many People the chance to play
    on-line poker, the sport is rising exponentially in recognition the world over by
    players on laptops, Macs and PCs from the wilds of Canada to the beaches of Australia and in every single place in between.

    They’re all good elevating arms, relying on place and the
    dynamic of your desk, however will also be
    called with in an aggressive pre-flop betting spherical. Poker is all about where you’re sitting in relation to the
    action, and Texas Hold’em is no completely different.
    For those who’re in late place (i.e. Final or close to last to
    make a betting determination, you may have had a great probability to see what everyone else
    has achieved earlier than you. Half the desk might have folded their cards, or a few players might have just known as a bet.
    For those who’re final to behave chances are you’ll need to punish
    such passiveness with a increase.

    Play robust hands in late place, however combine it up with marginal fingers like Q-10, J-9, A-9 and so
    forth in an unraised pot. Be able to fold your excessive pair if you get lots
    of action with a threatening flop. When you’re in early position, conversely, similar to
    after the big blind (Beneath the Gun) or subsequent
    to him (UTG+1) you will wish to keep on with enjoying sturdy palms
    that may maintain up to raises. And in case you call, you may be first to behave after the flop has been dealt.
    You will have no thought what the player in late position is
    going to do after you. Some players advocate not even playing ANY hands in early position, but
    if you do, make sure that they’re first rate.

    Online poker is a young person yet its brief life
    to this point is already crammed with momentous highs – and embarrassing lows.

    Let’s take a look at some of the key moments in the early life of poker on the Internet.
    Many American online players lose their funds and some are still waiting for them to be returned.
    States within the US start to launch their very own intra-state on-line poker websites, with Nevada’s Ultimate Poker the primary to emerge.
    One of the best ways to search out secure poker sites on the internet is to follow the
    links on this web page. We advocate only essentially the most extremely regarded rooms on the web so you won’t
    be left cheated out of your helpful funds.

    Bubble – Player eradicated before the money in a
    tournament. Burn – The cardboard the supplier discards before dealing community playing cards.
    Continuation bet – A bet made publish-flop by participant who guess first pre-flop.

    Drawing useless – When a participant cannot win the hand, regardless of group cards to come.
    Fifth avenue – The final group card, or river, dealt out.

    Gutshot – uncompleted straight requiring one card.
    Outs – The cards remaining in the pack that may complete a successful hand.
    Overpair – Holding a pocket pair greater than any doable using group playing cards.
    Set – Three of a form including a pair within the hole.

    After completing the hand, the dealer replaces the cardboard with
    the top card on the deck, and the uncovered card is then used for the burncard.

    If a couple of gap card is exposed, this can be a
    misdeal and there should be a redeal. If the flop incorporates too many playing cards, it have to be redealt.
    If the flop needs to be redealt as a result of the cards
    were prematurely flopped before the betting was full, or the flop contained too many playing cards, the board playing cards are blended with the remainder of the deck.
    After shuffling, the vendor cuts the deck and deals a brand
    new flop without burning a card. See Explanations, dialogue #2 ,
    for more data on this rule.

    All the principles of maintain’em apply to Omaha except the rule on enjoying the board, which
    is not potential in Omaha (because you should
    use two cards from your hand and three cards from the board).
    Omaha is usually performed high-low break up, eight-or-better.

    The player can use any mixture of two hole playing cards and three board playing cards for the high hand and another (or the same) mixture of two gap cards and three board playing cards for the low hand.
    All the foundations of Omaha apply to Omaha high-low split besides as below.
    A qualifier of 8-or-higher for low applies to all excessive-low cut up
    video games, until a specific posting to the contrary is displayed.

    If the participant excessive with the open pair on fourth avenue checks,
    then subsequent players have the identical choices that got to the participant who was high.
    In case your first or second holecard is by chance turned up by the seller, then your
    third card is dealt down. If each gap playing cards are
    dealt up, you will have a dead hand and receive your ante
    again. If the primary card dealt faceup would have been the lowcard, motion starts
    with the primary hand to that player’s left. That participant could fold, open for the compelled bet, or open for a full guess.
    If you are not present at the desk when it’s your flip to act on your hand, you forfeit your ante and your forced guess, if any.

    If the following hand has acted after the inaccurate low card wager, the wager stands, action continues from there, and the true low card has
    no obligations. When you pick up your upcards without calling when facing a wager, it is a fold and your hand is lifeless.
    However, this act has no significance at the showdown as a result of betting is over;
    the hand is live until discarded. A card dealt off the table should play and it’s
    treated as an uncovered card. In all video games, the dealer
    pronounces the lowcard, the high hand, all raises,
    and all pairs. Dealers don’t announce attainable straights
    or flushes (aside from specified low-stakes games).

    The vendor then scrambles and cuts these cards, burns once more, and delivers
    the remaining downcards, using the last card if mandatory.

    If there usually are not as many playing cards as players remaining with no card,
    the vendor doesn’t burn, so that each participant
    can receive a contemporary card. If the dealer determines that there will not be
    sufficient contemporary cards for all the remaining gamers, then the supplier proclaims to the desk that a common card will be used.
    The dealer burns a card and turns one card face up in the heart
    of the desk as a typical card that plays in everybody’s hand.

    The participant who’s now high using the widespread card initiates the
    action for the last round.

    Deal each active player two extra upcards; wager from highest
    hand. Deal each player a fourth upcard: wager from highest hand.

    Deal each player a fifth upcard: bet from highest hand, followed by a showdown. In massive-guess (that’s,
    non-restrict) video games, all forms of stud require an ante from every player, with the very best card or hand performing first
    in all rounds of play. In the first spherical, the excessive card must either wager or fold.
    In later rounds, the high hand can either guess or test.
    The initial bet dimension is at the discretion of
    the opener and may usually be as small as one ante,
    or up to the utmost guess size allowed in the type used, that is, half the entire
    antes in half-pot, the overall antes in full-pot and
    as a lot as you wish in no-limit.

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