Company: SVREW
Filing Date: 2025-03-21
Form Type: 20-F
Source: 0001013762-25-001028
Chunk: 116

Company: SaverOne 2014 Ltd.
Filing Date: 2025-03-21
Form: 20-F
Item: Item 10
Chunk 116
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 can apply if U. S. Holders are required to make this disclosure and fail to do so.

Information
reporting and backup withholding

Certain
U. S. Holders will be required to file an IRS Form 926 (Return by a U. S. Transferor of Property to a Foreign Corporation) to report
a transfer of cash or other property to us. Substantial penalties may be imposed on a U. S. Holder that fails to comply with this reporting
requirement. Each U. S. Holder is urged to consult with its own tax advisor regarding this reporting obligation.

In
general, information reporting, on IRS Form 1099, will apply to dividends in respect of securities and the proceeds from the sale, exchange
or redemption of securities that are paid to a holder within the United States (and in certain cases, outside the United States), unless
such holder is an exempt recipient such as a corporation. Backup withholding (currently at a 24% rate) may apply to such payments if
a holder fails to provide a taxpayer identification number (generally on an IRS Form W-9) or certification of other exempt status or
fails to report in full dividend and interest income.

Backup
withholding is not an additional tax. A U. S. Holder generally may obtain a refund of any amounts withheld under the backup withholding
rules that exceed the U. S. Holder’s income tax liability by filing a refund claim with the IRS.

Payments
to Non-U. S. Holders of distributions on, or proceeds from the disposition of, our securities are generally exempt from information reporting
and backup withholding. However, a Non-U. S. Holder may be required, under certain circumstances, to establish that exemption by providing
certification of non-U. S. status on an appropriate IRS Form W-8.

THE
DISCUSSION ABOVE IS A GENERAL SUMMARY AND IS NOT INTENDED TO CONSTITUTE A COMPLETE ANALYSIS OF ALL TAX CONSEQUENCES RELATING TO THE PURCHASE,
OWNERSHIP AND DISPOSITION OF OUR SECURITIES. IT DOES NOT COVER ALL TAX MATTERS THAT MAY BE OF IMPORTANCE TO A PROSPECTIVE INVESTOR. EACH
PROSPECTIVE INVESTOR IS URGED TO CONSULT ITS OWN TAX ADVISOR ABOUT THE TAX CONSEQUENCES TO IT RELATING TO THE PURCHASE, OWNERSHIP, AND
DISPOSITION OF SECURITIES IN LIGHT OF THE INVESTOR’ S OWN CIRCUMSTANCES.

F.