Company: EVGN
Filing Date: 2025-03-27
Form Type: 20-F
Source: 0001178913-25-001092
Chunk: 249

Company: Evogene Ltd.
Filing Date: 2025-03-27
Form: 20-F
Item: Item 9
Chunk 249
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 the acquisition, ownership and disposition of our ordinary shares.
This description addresses only the United States federal income tax consequences to holders of our ordinary shares that hold such ordinary
shares as capital assets. This description does not address tax considerations applicable to holders that may be subject to special tax
rules, including, without limitation:

  banks, financial institutions or insurance companies;  

  real estate investment trusts, regulated investment companies or grantor trusts;  

  dealers or traders in securities, commodities or currencies;  

  tax-exempt entities;  

  certain former citizens or long-term residents of the United States;  

  persons that received our shares as compensation for the performance of services;  

  persons that will hold our shares as part of a “hedging,” “integrated” or “conversion” transaction  

  partnerships (including entities classified as partnerships for United States federal income tax purposes) or other pass-through  

  persons subject to special tax accounting rules as a result of any item of gross income with respect to the ordinary shares being  

  U. S. Holders (as defined below) whose “functional currency” is not the U. S. dollar; or  

  holders that own directly, indirectly or through attribution 10.0% or more of the voting power or value of our shares.  

105

Moreover, this description does not address the United States federal
estate, gift or alternative minimum tax consequences, or any state, local or foreign tax consequences, of the acquisition, ownership and
disposition of our ordinary shares.

This description is based on the Code, existing, proposed and temporary
United States Treasury Regulations and judicial and administrative interpretations thereof, in each case as in effect and available on
the date hereof. Each of the foregoing is subject to change, which change could apply retroactively and could affect the tax consequences
described below. There can be no assurances that the U. S. Internal Revenue Service will not take a different position concerning the tax
consequences of the acquisition, ownership and disposition of our ordinary shares or that such a position would not be sustained.

For purposes of this description, a “ U. S. Holder” is
a beneficial owner of our ordinary shares that, for United States federal income tax purposes, is:

  a citizen or resident of the United States;  

  a corporation (or other entity treated as a corporation for United States federal income tax purposes) created or organized in or  

  an estate the income of which is subject to United States federal income taxation regardless of its