Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 215

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 215
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 during the previous tax year is generally 12.5%, provided that not more than 25% of the gross income for such preceding year consists
of certain types of dividends and interest. Notwithstanding the foregoing, dividends distributed from income attributed to a Preferred
Enterprise are not entitled to such reduction under the United States-Israel Tax Treaty but are subject to a withholding tax rate of
15% for a shareholder that is a U.S. corporation, provided that the conditions related to the outstanding voting rights and the gross
income for the previous year (as set forth in the previous sentences) are met.

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Capital Gains Income Taxes Applicable to Non-Israeli Shareholders

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 permanent establishment that the non-resident maintains in Israel.

These provisions dealing
with capital gain are not applicable to a person whose gains from selling or otherwise disposing of the shares are deemed to be business
income.

However, non-Israeli corporations
will not be entitled to the foregoing exemptions if Israeli residents: (i) alone, or together with such Israeli residents’ related
party or another person who collaborates with such Israeli resident on a permanent basis, hold, directly or indirectly, more than 25%
of the means of control in such non-Israeli corporation 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, a sale of securities
by a non-Israeli resident may be exempt from Israeli capital gains tax under the provisions of an applicable tax treaty. For example,
under the United States-Israel Tax Treaty, the sale, exchange or disposition of our Ordinary Shares by a shareholder who is a U.S. resident
(for purposes of the United States-Israel Tax Treaty) holding the Ordinary Shares as a capital asset and is entitled to claim the benefits
under the United States-Israel Tax Treaty, or a U.S. Treaty Resident, is generally exempt from Israeli capital gains tax unless, among
other things: (i) the U.S. Treaty Resident is an individual who was present in Israel for 183 days or more in the aggregate during the
relevant tax year; or (ii) such U.S