Company: DRTSW
Filing Date: 2025-04-28
Form Type: 424B5
Source: 0001213900-25-035799
Chunk: 35

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-04-28
Form: 424B5
Chunk 35
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 had
income from a dividend that was accrued from Israeli source, from which the full tax was deducted, will generally be exempt from filing
a tax return in Israel, providedthat (i) such income was not generated from business conducted in Israel by the taxpayer, (ii)
the taxpayer has no other taxable sources of income in Israel with respect to which a tax return is required to be filed, and (iii) he
is not liable to pay Surtax (see below) in accordance with section 121B of the Ordinance.

Surtax

Subject to the provisions
of an applicable tax treaty, individuals who are subject to tax in Israel (whether any such individual is an Israeli resident or non-Israeli
resident) are also subject to an additional tax at a rate of 3% on annual income (including, but not limited to, dividends, interest and
capital gain) exceeding NIS 721,560 for 2024 and 2025, which amount is generally linked to the annual change in the Israeli consumer price
index (with the exception that based on Israeli new legislation such amount, and certain other statutory amounts will not be linked to
the Israeli consumer price index for the years 2025-2027). According to new legislation, in effect as of January 1, 2025, an additional
2% excess tax is imposed on Capital-Sourced Income (defined as income from any source other than employment income, business income or
income from “personal effort”), to the extent that the Individual’s Capital Sourced Income exceeds the specified threshold
of NIS 721,560 (and regardless of the employment/business income amount of such individual). This new excess tax applies, among other
things, to income from capital gains, dividends, interest, rental income, or the sale of real property.

Estate and Gift Tax

Israeli law presently does
not impose estate or gift taxes.

<div align='center'>S-21

CERTAIN MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS</div>

The following discussion is
a summary of the material U.S. federal income tax considerations of the acquisition, ownership and disposition of our ordinary shares.
This discussion addresses only the U.S. federal income tax consequences to U.S. Holders (as defined below) that acquire ordinary shares
in exchange for cash in this offering and hold our ordinary shares as “capital assets” within the meaning of Section 1221
of the U.S. Internal Revenue Code of