Company: SVREW
Filing Date: 2025-03-21
Form Type: 20-F
Source: 0001013762-25-001028
Chunk: 108

Company: SaverOne 2014 Ltd.
Filing Date: 2025-03-21
Form: 20-F
Item: Item 10
Chunk 108
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 status (including, for example, banks and other financial institutions, insurance companies, broker and dealers
in securities or currencies, traders that have elected to mark securities to market, regulated investment companies, real estate investment
trusts, partnerships or other pass-through entities, corporations that accumulate earnings to avoid U. S. federal income tax, tax-exempt
organizations, pension plans, persons that hold our shares as part of a straddle, hedge or other integrated investment, persons subject
to alternative minimum tax or whose “functional currency” is not the U. S. dollar, persons that actually or constructively
own ten percent or more (by vote or value) of our shares, grantor trusts, persons who acquire our ordinary shares through the exercise
or cancellation of employee stock options or otherwise as compensation for their services, certain former citizens or residents of the
United States).

If
a partnership (including any entity or arrangement treated as a partnership for United States federal income tax purposes) holds our
securities, the tax treatment of a person treated as a partner in the partnership for United States federal income tax purposes generally
will depend on the status of the partner and the activities of the partnership. Partnerships (and other entities or arrangements so treated
for United States federal income tax purposes) and their partners should consult their own tax advisors.

This
discussion addresses only U. S. Holders (except to the limited extent discussed below with respect to Non-U. S. Holders) and does not discuss
any tax considerations other than United States federal income tax considerations. Prospective investors are urged to consult their own
tax advisors regarding the United States federal, state, and local, and foreign tax consequences of the purchase, ownership, and disposition
of our securities.

Ownership
of ADSs

For
U. S. federal income tax purposes, we expect that a holder of ADSs generally should be treated as the owner of the ordinary shares represented
by such ADSs. As a result, gain or loss is generally not expected to be recognized on account of exchanges of ordinary shares for ADSs,
or of ADSs for ordinary shares.

Dividends

We
do not expect to make any distribution with respect to our securities. However, if we make any such distribution, under the United States
federal income tax laws, and subject to the PFIC rules discussed below, the gross amount of any dividend we pay out of our current or
accumulated earnings and profits (as determined for United States federal income tax purposes