Company: RGNT
Filing Date: 2025-03-11
Form Type: F-1
Source: 0001213900-25-022350
Chunk: 214

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-03-11
Form: F-1
Chunk 214
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 to a withholding tax rate of
15% for a shareholder that is a U.S. corporation, provided that the conditions related to the outstanding voting rights and the gross
income for the previous year (as set forth in the previous sentences) are met.

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Capital Gains Income Taxes Applicable to Non-Israeli Shareholders

A non-Israeli resident
who derives capital gains from the sale of shares in an Israeli resident company that were purchased after the company was listed for
trading on a stock exchange outside of Israel will be exempt from Israeli tax if, among other conditions, the shares were not held through
a permanent establishment that the non-resident maintains in Israel.

These provisions dealing
with capital gain are not applicable to a person whose gains from selling or otherwise disposing of the shares are deemed to be business
income.

However, non-Israeli corporations
will not be entitled to the foregoing exemptions if Israeli residents: (i) alone, or together with such Israeli residents’ related
party or another person who collaborates with such Israeli resident on a permanent basis, hold, directly or indirectly, more than 25%
of the means of control in such non-Israeli corporation or (ii) are the beneficiaries of, or are entitled to, 25% or more of
the revenues or profits of such non-Israeli corporation, whether directly or indirectly.

In addition, a sale of securities
by a non-Israeli resident may be exempt from Israeli capital gains tax under the provisions of an applicable tax treaty. For example,
under the United States-Israel Tax Treaty, the sale, exchange or disposition of our Ordinary Shares by a shareholder who is a U.S. resident
(for purposes of the United States-Israel Tax Treaty) holding the Ordinary Shares as a capital asset and is entitled to claim the benefits
under the United States-Israel Tax Treaty, or a U.S. Treaty Resident, is generally exempt from Israeli capital gains tax unless, among
other things: (i) the U.S. Treaty Resident is an individual who was present in Israel for 183 days or more in the aggregate during the
relevant tax year; or (ii) such U.S. Treaty Resident holds, directly or indirectly, shares representing 10% or more of our voting power
of the Company during any part of the 12 month period preceding such sale, exchange or disposition, subject to certain conditions. In
any such case (unless determined otherwise by the Israeli tax legislation regarding exemptions for non-Israeli residents as mentioned