Company: DRTSW
Filing Date: 2025-06-23
Form Type: F-3
Source: 0001213900-25-056744
Chunk: 42

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-06-23
Form: F-3
Chunk 42
---

subsidiaries.

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

If
we are a PFIC, a U.S. Holder of our ordinary shares may avoid taxation under the Excess Distribution Rules described above by making a
“qualified electing fund” (“QEF”) election. However, a U.S. Holder may make a QEF election with respect to our
ordinary shares only if we provide U.S. Holders on an annual basis with certain financial information specified under applicable U.S.
Treasury regulations. We will endeavor to provide U.S. Holders with the required information on an annual basis to allow U.S. Holders
to make a QEF election with respect to our ordinary shares in the event we are treated as a PFIC for any taxable year. There can be no
assurance, however, that we will timely provide such information for the current year or subsequent years. The failure to provide such
information on an annual basis could prevent a U.S. Holder from making a QEF election or result in the invalidation or termination of
a U.S. Holder’s prior QEF election.

In
the event we are a PFIC, a U.S. Holder that makes a QEF election with respect to our ordinary shares would generally be required to include
in income for each year that we are treated as a PFIC the U.S. Holder’s pro rata share of our ordinary earnings for the year (which
would be subject to tax as ordinary income) and net capital gains for the year (which would be subject to tax at the rates applicable
to long-term capital gains), without regard to the amount of any distributions made in respect of our ordinary shares. Any of our net
deficits or net capital losses for a taxable year would not be passed through and included on the tax return of the U.S. Holder, however.
A U.S. Holder’s basis in our ordinary shares would be increased by the amount of income inclusions under the qualified electing
fund rules. Dividends actually paid on our ordinary shares generally would not be subject to U.S. federal income tax to the extent of
prior income inclusions and would reduce the U.S. Holder’s basis in our ordinary shares by a corresponding amount.

If
we own any interests in a Lower-Tier PFIC, a U.S. Holder generally must make a separate QEF election for each Lower-Tier PFIC, subject
to our providing the relevant tax information for each Lower-Tier PFIC on an