Toshav Hozer Vatik

The Israeli Tax Authority is leading a proposals that would require an Israeli new residents and Toshav Hozer Vatik to disclose their non Israeli source income and gains derived in their first 10 years in Israel. 

Under current Israeli tax law, a new residents and Toshav Hozer Vatik are exempt from any Israeli tax liability on their non Israeli source income and gains derived in their first 10 years in Israel. In addition, a new residents and Toshav Hozer Vatik do not need to disclose their non Israeli source income and gains derived in their first 10 years in Israel. The Israeli Tax Authority proposal is intended to deal with criticism from an OECD report, as discussed below.

An excellent article on benefits for a returning resident