Company: BNRG
Filing Date: 2025-06-13
Form Type: POS AM
Source: 0001213900-25-054302
Chunk: 63

Company: Brenmiller Energy Ltd.
Filing Date: 2025-06-13
Form: POS AM
Chunk 63
---
 to below as a non-U.S. Holder, generally will not be subject
to U.S. federal income or withholding tax on the payment of dividends on, and the proceeds from the disposition of, our Ordinary Shares.

A non-U.S. Holder may be subject
to U.S. federal income tax on a dividend paid on our Ordinary Shares or gain from the disposition of our Ordinary Shares if: (1) such
item is effectively connected with the conduct by the non-U.S. Holder of a trade or business in the United States and, if required by
an applicable income tax treaty is attributable to a permanent establishment or fixed place of business in the United States; or (2) in
the case of a disposition of our Ordinary Shares, the individual non-U.S. Holder is present in the United States for 183 days or more
in the taxable year of the disposition and other specified conditions are met.

In general, non-U.S. Holders
will not be subject to backup withholding with respect to the payment of dividends on our Ordinary Shares if payment is made through a
paying agent or office of a foreign broker outside the United States. However, if payment is made in the United States or by a United
States-related person, non-U.S. Holders may be subject to backup withholding unless the non-U.S. Holder provides an applicable IRS Form
W-8 (or a substantially similar form) certifying its foreign status or otherwise establishes an exemption.

The amount of any backup withholding
from a payment to a non-U.S. Holder will be allowed as a credit against such holder’s U.S. federal income tax liability and may
entitle such holder to a refund, provided that the required information is timely furnished to the IRS.

Information Reporting and Withholding

A U.S. Holder may be subject
to backup withholding at a rate of 24% with respect to cash dividends and proceeds from a disposition of our Ordinary Shares. In general,
backup withholding will apply only if a U.S. Holder fails to comply with specified identification procedures. Backup withholding will
not apply with respect to payments made to designated exempt recipients, such as corporations and tax-exempt organizations. Backup withholding
is not an additional tax and may be claimed as a credit against the U.S. federal income tax liability of a U.S. Holder, provided that
the required information is timely furnished to the IRS.

Pursuant to recently enacted
legislation, a U.S. Holder with interests in “specified foreign financial assets” (