Company: DRTSW
Filing Date: 2025-04-28
Form Type: 424B5
Source: 0001213900-25-035799
Chunk: 34

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-04-28
Form: 424B5
Chunk 34
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 who is a “substantial shareholder” (as explained above) at the time of receiving the
dividend or on any time during the preceding twelve months, the applicable tax rate is 30%. Such dividends are generally subject to Israeli
withholding tax at a rate of 25% if the shares are registered with a nominee company (whether the recipient is a substantial shareholder
or not), and subject to the receipt in advance of a valid certificate from the ITA allowing for a reduced tax rate, 20% if the dividend
is distributed from income attributed to a Preferred Enterprise or a Preferred Technology Enterprise, and 4% if the dividend is distributed
from income attributed to a Technological Enterprise to a foreign company that holds solely or together with other foreign companies 90%
or more in the Israeli company and other conditions are met (please note that the reduced withholding tax rate of 4% will apply only on
profits generated after the Preferred Technological Enterprise was acquired by a foreign company), or such lower rate as may be provided
in an applicable tax treaty. For example, under the United States-Israel Tax Treaty, the maximum rate of tax withheld at source in Israel
on dividends paid to a holder of our ordinary shares who is a U.S. Resident is 25%. However, generally, the maximum rate of withholding
tax on dividends, not generated by a Preferred Technological Enterprise or Preferred Enterprise, that are paid to a United States corporation
holding 10% or more of the outstanding voting capital throughout the tax year in which the dividend is distributed as well as during the
previous tax year, is 12.5%, providedthat not more than 25% of the gross income for such preceding year consists of certain types
of dividends and interest. If the dividend is attributable partly to income derived from a Preferred Technological Enterprise, or Preferred
Enterprise, and partly to other sources of income, the withholding rate will be a blended rate reflecting the relative portions of the
two types of income. We cannot assure you that we will designate the profits that we may distribute in a way that will reduce shareholders’
tax liability. Application for the reduced tax rate requires appropriate documentation presented and specific instruction received from
the ITA. To the extent tax is withheld at source at the maximum rates (see above), a qualified tax treaty recipient will have to comply
with some administrative procedures with the Israeli Tax Authorities in order to receive back the excess tax withheld.

<div align='center'>S-20</div>

A foreign resident who