Company: DRTSW
Filing Date: 2025-06-23
Form Type: F-3
Source: 0001213900-25-056744
Chunk: 29

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-06-23
Form: F-3
Chunk 29
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 January 1, 2017
for at least NIS 200 million, and the sale receives prior approval from the Israel Innovation Authority.

The
2017 Amendment further provides that a Preferred Company satisfying certain conditions (including group consolidated revenues of at
least NIS 10 billion) will qualify as a “Special Preferred Technological Enterprise” and will thereby enjoy a reduced
corporate tax rate of 6% on “Preferred Technological Income” regardless of the company’s geographic location
within Israel. In addition, a Special Preferred Technological Enterprise will enjoy a reduced corporate tax rate of 6% on capital
gain derived from the sale of certain “Benefitted Intangible Assets” to a related foreign company if the Benefitted
Intangible Assets were either developed by the Special Preferred Enterprise or acquired from a foreign company on or after January
1, 2017, and the sale received prior approval from the Israel Innovation Authority. A Special Preferred Technological Enterprise
that acquires Benefitted Intangible Assets from a foreign company for more than NIS 500 million will be eligible for these benefits
for at least ten years, subject to certain approvals as specified in the Investment Law.

<div align='center'>14</div>

Dividends
distributed by a Preferred Technological Enterprise or a Special Preferred Technological Enterprise, paid out of Preferred Technological
Income, are generally subject to withholding tax at source at the rate of 20% (in case of non-Israeli shareholders —subject to the
receipt in advance of a valid certificate from the ITA allowing for a reduced tax rate, 20% or such lower rate as may be provided in an
applicable tax treaty).However, if such dividends are paid to an Israeli company, no tax is required to be withheld (although, if such
dividends are subsequently distributed to individuals or a non-Israeli company, the aforesaid will apply. If such dividends are distributed
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, the withholding tax rate will be 4% (subject to the receipt in advance of a valid certificate from the Israel Tax Authority allowing
for a reduced tax rate).

On
January 15, 2020, we received a Tax Ruling from the Israel Tax Authority regarding our entitlement to tax benefits as a Preferred Technological
Enterprise subject to the compliance with the conditions settled in such Tax Ruling and in the Investment Law. The