Company: RGNT
Filing Date: 2025-03-11
Form Type: F-1
Source: 0001213900-25-022350
Chunk: 212

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-03-11
Form: F-1
Chunk 212
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 the right to vote, receive profits, nominate a director or an officer, receive assets upon liquidation or instruct
someone who holds any of the aforesaid rights regarding the manner in which he or she is to exercise such right(s), all regardless of
the source of such right.

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Payment of dividends on our
Ordinary Shares is generally subject to withholding of tax at the rate of 25% upon the distribution of a dividend (whether the recipient
is a Substantial Shareholder or not), so long as the shares are registered with a nominee company.

Taxation of Israeli Resident Corporations on Payment of Dividends

Israeli resident companies
are exempted from Israeli corporate tax with respect to dividends paid to them on their Ordinary Shares in another Israeli company.

Capital Gains Taxes Applicable to Israeli Resident Shareholders

The income tax rate applicable
to real capital gains derived by an Israeli individual resident from the sale of shares that were purchased after January 1, 2012, whether
listed on a stock exchange or not, is 25%. However, if such shareholder is considered a Substantial Shareholder at the time of sale or
at any time during the preceding 12 month period and/or claims a deduction for interest and linkage differences expenses in connection
with the purchase and holding of such shares, such gain will be taxed at the rate of 30%.

Moreover, capital gains derived
by an individual shareholder who is a dealer or trader in securities, or to whom such income is otherwise taxable as ordinary business
income, are taxed in Israel at their marginal rates applicable to business income (up to 50% in 2024, including Surtax as detailed below)
and may also be subject to social security contribution.

Upon the sale of securities
traded on a stock exchange, a detailed return, including a calculation of the tax due, must be filed and an advanced payment must be
paid on January 31 and July 31 of every tax year in respect of sales of securities made within the previous six months. However, if all
taxes due were withheld at source according to the applicable provisions of the Israeli Tax Ordinance and regulations promulgated thereunder
the aforementioned return is not required to be filed and no advance payment must be paid. Capital gain tax is included in the annual
tax return.

Taxation of Non-Israeli Shareholders on Receipt of Dividends

Non-Israeli residents are
generally subject to Israeli income tax on dividends