Company: DRTSW
Filing Date: 2025-04-28
Form Type: 424B5
Source: 0001213900-25-035799
Chunk: 38

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-04-28
Form: 424B5
Chunk 38
---
 CONSULT THEIR TAX ADVISORS REGARDING THE U.S. FEDERAL, STATE, AND LOCAL, AND NON-U.S. INCOME AND OTHER TAX CONSEQUENCES, IN LIGHT OF THEIR PARTICULAR INVESTMENT OR TAX CIRCUMSTANCES, OF ACQUIRING, HOLDING, AND DISPOSING OF ORDINARY SHARES.

Distribution on our ordinary shares

Subject to the discussion
below under “-Passive Foreign Investment Company Rules”, if we make distributions of cash or property on our ordinary
shares, such distributions will be treated for U.S. federal income tax purposes first as a dividend to the extent of our current and accumulated
earnings and profits (as determined for U.S. federal income tax purposes), and then as a tax-free return of capital to the extent of the
U.S. Holder’s tax basis, with any excess treated as capital gain from the sale or exchange of the shares. Because we do not provide
calculations of its earnings and profits under U.S. federal income tax principles, a U.S. Holder should expect all cash distributions
to be reported as dividends for U.S. federal income tax purposes. Any dividend will not be eligible for the dividends received deduction
allowed to corporations in respect of dividends received from U.S. corporations.

Subject to the discussions
below under “-Passive Foreign Investment Company Rules,” dividends received by certain non-corporate U.S. Holders (including
individuals) may be “qualified dividend income,” which is taxed at the lower applicable capital gains rate, provided that:

either (a) our
ordinary shares are readily tradable on an established securities market in the United States, or (b) we are eligible for the benefits
of a qualifying income tax treaty with the United States that includes an exchange of information program;

We are neither
a PFIC (as discussed below under below under “-Passive Foreign Investment Company Rules”) nor treated as such with
respect to the U.S. Holder in any taxable year in which the dividend is paid or the preceding taxable year;

the U.S. Holder
satisfies certain holding period requirements; and

the U.S. Holder
is not under an obligation to make related payments with respect to positions in substantially similar or related property.

<div align='center'>S-23</div>

There can be no assurances
that we will be eligible for benefits of an applicable comprehensive income tax treaty between the United States and Israel (the “Treaty”).
In addition, there also can be