Olim from various European countries should be advised that depending on which country they made Aliyah from, there could be financial ramifications impacting their taxation and social security benefit payments, etc. (from their original home country) depending on where they choose to live in Israel. It is important that you do your research to determine the political status of the community that you choose to live in.
For example, a resident from the United Kingdom who is registered as living in Judea and Samaria is not considered as “living in Israel” by the English government and will not receive their National Insurance or social security benefit payments.
The resolution states that the establishment of settlements by Israel in the “occupied West Bank territories” since 1967, also referred to as “over the green line”, including parts of Jerusalem and the Golan Heights, have no legal validity or diplomatic recognition.
Please note that in Israel, settlements are called Yishuvim (communities) or cities and towns etc. and the West Bank is officially referred to as Judea and Samaria and not considered occupied.
The European Council on Foreign Relations has created a Differentiation Tracker, which lists the various bilateral agreements between Israel and various European countries, and in addition, clarifies which areas in Israel are considered eligible for those agreements or not and if they comply with UN Resolution 2334.
There isn’t a single EU-wide “2334 rule” that automatically cuts off benefits. But several European governments have formally said that their bilateral treaties with Israel (including social-security and double-taxation treaties) do not apply in Israeli settlements (West Bank, incl. East Jerusalem, and often the Golan Heights). In practice, that can mean no treaty-based coordination of social-security rights and no treaty relief for taxes for their nationals who move there—even if some basic state pensions may still be payable under domestic law.
We have summarized below the relevant decisions for the main countries we service regarding taxation and social security benefits. We recommend that you use the link above to see more in-depth details as well as your specific country if not listed.
Please consult with our Helpdesk if you need more guidance or referral to a competent tax advisor or lawyer that specializes in the regulations of the country you made Aliyah from.
These governments have officially declared that their treaties with Israel (social security, tax, other agreements) only apply within Israel’s pre-1967 borders.
Practical effect: Citizens of these countries who move to a settlement may lose treaty-based social-security coordination (export/aggregation of benefits) and lose DTA relief (risk of double taxation).
These countries apply EU-style “differentiation” — excluding settlements from trade preferences, research funding, procurement, or other official dealings. While they may not have a formal public ban on applying social-security/tax treaties to settlers, authorities treat settlements as outside Israel in many contexts.
Practical effect: Nationals may face uncertainty or denial of treaty benefits if resident in a settlement; case-by-case rulings likely.
Netherlands – Dutch authorities have in the past restricted certain pension payments to residents in West Bank settlements; cases handled individually by SVB/Belastingdienst.
These countries are listed in EU/ECFR differentiation trackers, but no clear public statement was found that they outright exclude settlements from bilateral treaties.
Practical effect: Potential for uncertain treaty coverage if resident in a settlement; must confirm directly with national social-security and tax authorities.
Norway – Ended tax deductions for donations to organizations supporting settlements. While not directly about social-security benefits, it shows financial/tax consequences tied to settlement activity