Company: DRTSW
Filing Date: 2025-03-12
Form Type: 20-F
Source: 0001213900-25-023187
Chunk: 263

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-03-12
Form: 20-F
Item: Item 10
Chunk 263
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 not apply if the dividend
income is derived through a permanent establishment of the Treaty U. S. resident maintains in Israel. If the dividend is attributable partly
to income derived from a Preferred Enterprise, or a Preferred Technology 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.

A non-Israeli resident who
receives dividends from which tax was withheld is generally exempt from the obligation to file tax returns in Israel with respect to such
income, 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) in the case of individuals,
the taxpayer is not obligated to pay surtax (as further explained below).

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, 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, anadditional2% surtax 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 surtax 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.

Certain Material U. S. Federal Income Tax Considerations

The following discussion is
a summary of the material U. S. federal income tax considerations of