Company: DRTSW
Filing Date: 2025-06-23
Form Type: F-3
Source: 0001213900-25-056744
Chunk: 34

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-06-23
Form: F-3
Chunk 34
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 the full tax was deducted, will generally
be exempt from filing a tax return in Israel, provided that (i) such income was not generated from business conducted in Israel by the
taxpayer, (ii) the taxpayer has no other taxable sources of income in Israel with respect to which a tax return is required to be filed,
and (iii) he is not liable to pay Surtax (see below) in accordance with section 121B of the Ordinance.

Surtax

Subject
to the provisions of an applicable tax treaty, individuals who are subject to tax in Israel (whether any such individual is an Israeli
resident or non-Israeli resident) are also subject to an additional tax at a rate of 3% on annual income (including, but not limited to,
dividends, interest and capital gain) exceeding NIS 721,560 for 2024 and 2025, which amount is generally linked to the annual change in
the Israeli consumer price index (with the exception that based on Israeli new legislation such amount, and certain other statutory amounts
will not be linked to the Israeli consumer price index for the years 2025-2027). According to new legislation, in effect as of January
1, 2025, an additional 2% excess tax is imposed on Capital-Sourced Income (defined as income from any source other than employment income,
business income or income from “personal effort”), to the extent that the Individual’s Capital Sourced Income exceeds
the specified threshold of NIS 721,560 (and regardless of the employment/business income amount of such individual). This new excess tax
applies, among other things, to income from capital gains, dividends, interest, rental income, or the sale of real property.

Estate and Gift Tax

Israeli
law presently does not impose estate or gift taxes.

<div align='center'>16

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

The
following discussion is a summary of the material U.S. federal income tax considerations of the acquisition, ownership and disposition
of our ordinary shares. This discussion addresses only the U.S. federal income tax consequences to U.S. Holders (as defined below) that
acquire ordinary shares in exchange for cash in this offering and hold our ordinary shares as “capital assets” within the
meaning of Section 1221 of the U.S. Internal Revenue Code of 1986, as amended (the “Code”) (generally