Company: SVREW
Filing Date: 2025-03-21
Form Type: 20-F
Source: 0001013762-25-001028
Chunk: 36

Company: SaverOne 2014 Ltd.
Filing Date: 2025-03-21
Form: 20-F
Item: Item 3
Chunk 36
---
 in the event that we are a PFIC. See “ Item 10. E. Taxation - Certain Material United States
Federal Income Tax Considerations - Passive foreign investment company considerations” for additional information.

If
a United States person is treated as owning at least 10% of our ordinary shares, such holder may be subject to adverse U. S. federal income
tax consequences.

If
a United States person is treated as owning (directly, indirectly or constructively) at least 10% of the value or voting power of our
ordinary shares, such person may be treated as a “ United States shareholder” with respect to each “controlled foreign
corporation” in our group (if any). A United States shareholder of a controlled foreign corporation may be required to annually
report and include in its U. S. taxable income its pro rata share of “ Subpart F income,” “global intangible low-taxed
income” and investments in U. S. property by controlled foreign corporations, whether or not we make any distributions, and may
be subject to tax reporting obligations. An individual that is a United States shareholder with respect to a controlled foreign corporation
generally would not be allowed certain tax deductions or foreign tax credits that would be allowed to a United States shareholder that
is a U. S. corporation. A failure to comply with these reporting obligations may subject you to significant monetary penalties and may
prevent the statute of limitations with respect to your U. S. federal income tax return for the year for which reporting was due from
starting. We cannot provide any assurances that we will assist any holder of our ordinary shares or ADSs in determining whether such
holder is treated as a United States shareholder with respect to any “controlled foreign corporation” in our group (if any)
or furnish to any United States holders of our ordinary shares or ADSs information that may be necessary to comply with the aforementioned
reporting and tax paying obligations. A United States holder of our ordinary shares or ADSs should consult its tax advisors regarding
the potential application of these rules to its investment in our ordinary shares or ADSs.

ADSs
holders may not be entitled to a jury trial with respect to claims arising under the deposit agreement, which could result in less favorable
results to the plaintiff(s) in any such action.

The
deposit agreement governing our ADSs representing our ordinary shares provides that holders and beneficial owners of ADSs irrevocably
waive the right to a trial by jury in any legal