Company: DRTSW
Filing Date: 2025-04-28
Form Type: 424B5
Source: 0001213900-25-035799
Chunk: 31

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-04-28
Form: 424B5
Chunk 31
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. The Tax Ruling is valid from 2020
until tax year 2024 (inclusive). There is no assurance that we will continue to meet all the terms and conditions required under the Tax
Ruling and the Investment Law that will allow us to enjoy any tax benefits under the Investment Law.

Taxation of Non-Israeli Resident Shareholders

Capital Gains Tax on Sales of our Ordinary Shares

Israeli law generally imposes
a capital gains tax on the disposition of any capital assets by a non-Israeli resident, if those assets are (i) located in Israel, (ii)
are shares of, or a right to shares in, an Israeli company, or (iii) represent, directly or indirectly, rights to assets located in Israel,
unless a specific exemption is available or unless a tax treaty between Israel and the shareholder’s country of residence provides
otherwise. The Ordinance distinguishes between real gain and inflationary surplus. The inflationary surplus is a portion of the total
capital gain equivalent to the increase of the relevant asset’s purchase price attributable to an increase in the Israeli consumer
price index, or a foreign currency exchange rate, between the date of purchase and the date of disposition. Inflationary surplus is currently
not subject to tax in Israel. The real gain is the excess of the total capital gain over the inflationary surplus.

A non-Israeli resident who
derives capital gains from the sale of shares in an Israeli resident company that were purchased after the company was listed for trading
on a stock exchange outside of Israel, will be exempt from Israeli tax if, among other conditions, the shares were not held through a
fixed enterprise that the non-resident maintains in Israel. However, non-Israeli “body of persons” (as defined in the Ordinance,
which includes corporations, partnerships and other entities) will not be entitled to the foregoing exemption if Israeli residents: (i)
have, directly or indirectly, alone or together with such person’s relatives or another person who, according to an agreement, collaborate
with such person on a permanent basis regarding material affairs of such body of persons, a controlling interest of more than 25% in any
means of control of such non-Israeli body of persons or (ii) are the beneficiaries of, or are entitled to, 25% or more of the revenues
or profits of such non-Israeli corporation, whether directly or indirectly. In addition, such exemption is not applicable to a person
whose gains from selling or otherwise disposing of the shares are deemed