Company: DRTSW
Filing Date: 2025-06-23
Form Type: F-3
Source: 0001213900-25-056744
Chunk: 39

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-06-23
Form: F-3
Chunk 39
---

are complex, and U.S. Holders should consult their tax advisors regarding the availability of a foreign tax credit in their particular
circumstances and the possibility of claiming an itemized deduction (in lieu of the foreign tax credit) for any foreign taxes paid or
withheld.

Sale, exchange, redemption or other taxable disposition of our ordinary shares.

Subject
to the discussion below under “-Passive Foreign Investment Company Rules,” a U.S. Holder generally will recognize gain or
loss on any sale, exchange, redemption or other taxable disposition of our ordinary shares in an amount equal to the difference between
(i) the amount realized on the disposition and (ii) such U.S. Holder’s adjusted tax basis in such ordinary shares. A U.S. Holder’s
initial tax basis in our ordinary shares purchased in the market generally will equal the cost of such ordinary shares. Any gain or loss
recognized by a U.S. Holder on a taxable disposition of our ordinary shares generally will be capital gain or loss. A non-corporate U.S.
Holder, including an individual, who has held our ordinary shares for more than one year generally will be eligible for reduced tax rates
for such long-term capital gains. The deductibility of capital losses is subject to limitations.

Any
such gain or loss recognized generally will be treated as U.S. source gain or loss. Accordingly, in the event any Israeli tax (including
withholding tax) is imposed upon such sale or other disposition, a U.S. Holder may not be able to utilize foreign tax credits unless such
U.S. Holder has foreign source income or gain in the same category from other sources. Moreover, there are special rules under the Treaty,
which may impact a U.S. Holder’s ability to claim a foreign tax credit. U.S. Holders are urged to consult their own tax advisor
regarding the ability to claim a foreign tax credit and the application of the Treaty to such U.S. Holder’s particular circumstances.

Passive Foreign Investment Company rules

The
treatment of U.S. Holders of our ordinary shares could be materially different from that described above, if we are treated as a
PFIC for U.S. federal income tax purposes. A non-U.S. entity treated as a corporation for U.S. federal income tax purposes generally
will be a PFIC for U.S. federal income tax purposes for any taxable year if either:

at
least 75% of its gross income for such year is passive income; or

<div