Company: REE
Filing Date: 2025-05-15
Form Type: 20-F
Source: 0001628280-25-025661
Chunk: 122

Company: REE Automotive Ltd.
Filing Date: 2025-05-15
Form: 20-F
Item: Item 10
Chunk 122
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, filed as Exhibit 10.2 to the Company’s Current Report on Form 6-K, filed on March 26, 2025. SeeItem “5. B Liquidity and Capital Resources- March 2025 Registered Direct Offering”.

• Summary in English of the Credit Agreement, dated August 14, 2023, between Mizrahi Tefahot Bank Ltd. and REE Automotive Ltd. SeeItem “5. B Liquidity and Capital Resources - Loan under Credit Facility”.

• Summary in English of the Amendment No.1 to Credit Agreement, dated December 17, 2023, between Mizrahi Tefahot Bank Ltd. and REE Automotive Ltd. SeeItem “5. B Liquidity and Capital Resources - Loan under Credit Facility”.

• Summary in English of the Amendment No.2 to Credit Agreement, dated March 18, 2024, between Mizrahi Tefahot Bank Ltd. and REE Automotive Ltd. SeeItem “5. B Liquidity and Capital Resources - Loan under Credit Facility”.

• Summary in English of the Amendment No.3 to Credit Agreement, dated November 26, 2024, between Mizrahi Tefahot Bank Ltd. and REE Automotive Ltd. SeeItem “5. B Liquidity and Capital Resources - Loan under Credit Facility”.

D. Exchange controls

There are currently no Israeli currency control restrictions on remittances of dividends on Class A Ordinary Shares, proceeds from the sale of the Class A Ordinary Shares or interest or other payments to non-residents of Israel, except for shareholders who are subjects of countries that at the time are, or have been, in a state of war with Israel

E. Taxation

Certain Material Israeli Tax Considerations

The following description is not intended to constitute a complete analysis of all tax consequences relating to the acquisition, ownership and disposition of the Class A Ordinary Shares. You should consult your own tax advisor

Table of C ontents

concerning the tax consequences of your particular situation, as well as any tax consequences that may arise under the laws of any state, local, foreign or other taxing jurisdiction.

Israeli tax considerations

The following is a brief summary of certain material Israeli tax laws applicable to REE. This section also contains a discussion of certain material Israeli tax consequences concerning the ownership and disposition of Class A Ordinary Shares purchased by investors. This summary does not discuss all the aspects of Israeli tax law that may be relevant to a particular investor in light of its, his or her