The move sequenced
Departure steps ordered so each legal consequence lands when intended — sequence is the difference between a clean break and a contested one.
Relocation legal strategy from Aun & Co.: centre-of-life planning, exposure sequencing and documentation for individuals and families leaving or entering Israel.
In law, you do not simply move — your centre of life moves, and a series of consequences follows it: tax residence tests that read where your home, family and economic interests actually sit; jurisdiction over your affairs; the fate of pending obligations and frictions left behind. Relocation strategy is the discipline of sequencing the move so the legal facts match the intended outcome: what is closed before departure, what is restructured, what the record must show, and when each step lands.
The firm starts from how a future examiner — a tax authority, a court, an adversary — would reconstruct your move from the paper: leases, school registrations, board seats, bank patterns, days counted. The plan is then built backwards from that reconstruction: obligations closed in the right order, structures assigned before departure rather than after, and a contemporaneous file assembled proving the centre of life shifted when and as claimed. Frictions left open are triaged deliberately: settled cheaply now, or carried with eyes open.
Departure steps ordered so each legal consequence lands when intended — sequence is the difference between a clean break and a contested one.
The centre-of-life file assembled as the move happens, not reconstructed years later under examination.
Every open obligation and friction in Israel triaged before departure — resolved, restructured, or carried as a documented decision.
A typical engagement: a family relocating abroad with a business remaining in Israel. The firm triages the open frictions, restructures the owner's role so management passes cleanly, sequences the departure against the residence tests, and leaves a documentary file that answers the audit before it is asked.
Described in abbreviated, anonymised form to preserve client confidentiality.

The pattern of objective facts: where your permanent home, family, economic interests and routine actually sit, alongside presence-day counts. Authorities and courts weigh the whole picture — which is why the record you build during the move matters more than declarations made after it.
They do not lapse with departure — contracts, guarantees, proceedings and tax positions continue, and Israeli courts generally retain their reach over them. Each should be closed, restructured or consciously carried before the move; the ones forgotten are the ones that follow you.
Six to twelve months before the intended move, ideally — enough runway to sequence closures, restructure holdings and let the documentary record accumulate naturally. Compressed timelines can work; they simply trade planning room for risk.