Company: BNRG
Filing Date: 2025-06-13
Form Type: POS AM
Source: 0001213900-25-054302
Chunk: 56

Company: Brenmiller Energy Ltd.
Filing Date: 2025-06-13
Form: POS AM
Chunk 56
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, is 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 tax treaty but are subject to a withholding tax rate of 15% for
a shareholder that is a U.S. corporation, provided that the condition related to our gross income for the previous year (as set forth
in the previous sentence) is met. If the dividend is attributable partly to income derived from a 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.

<div align='center'>29

U.S. FEDERAL INCOME TAX CONSIDERATIONS</div>

THE FOLLOWING SUMMARY IS INCLUDED
HEREIN FOR GENERAL INFORMATION AND IS NOT INTENDED TO BE, AND SHOULD NOT BE CONSIDERED TO BE, LEGAL OR TAX ADVICE. EACH U.S. HOLDER SHOULD
CONSULT WITH HIS OR HER OWN TAX ADVISOR AS TO THE PARTICULAR U.S. FEDERAL INCOME TAX CONSEQUENCES OF THE PURCHASE, OWNERSHIP, AND SALE
OF ORDINARY SHARES, INCLUDING THE EFFECTS OF APPLICABLE STATE, LOCAL, FOREIGN OR OTHER TAX LAWS AND POSSIBLE CHANGES IN THE TAX LAWS.

Subject to the limitations
described in the next paragraph, the following discussion summarizes the material U.S. federal income tax consequences to a “U.S.
Holder” arising from the purchase, ownership, and sale of our Ordinary Shares. For this purpose, a “U.S. Holder” is
a holder of our Ordinary Shares that is: (1) an individual citizen or resident of the United States, including an alien individual who
is a lawful permanent resident of the United States or meets the substantial presence residency test under U.S. federal income tax laws;
(2) a corporation (or entity treated as a corporation for U.S. federal income tax purposes) or a partnership (other than a partnership
that is not treated as a U.S. person under any applicable U.S. Treasury regulations) created or organized under the laws of the United
States or the District of Columbia or any political subdivision thereof; (3) an estate, the income of which