Company: DRTSW
Filing Date: 2025-04-28
Form Type: 424B5
Source: 0001213900-25-035799
Chunk: 32

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-04-28
Form: 424B5
Chunk 32
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 to be business income.

If not exempt, a non-Israeli
resident shareholder would generally be subject to tax on capital gain at the ordinary corporate tax rate (currently 23%) if generated
by a company, or at the rate of 25%, if generated by an individual, or 30%, if generated by an individual who is a “substantial
shareholder (as defined under the Ordinance), at the time of sale or at any time during the preceding 12-month period (or if the shareholder
claims a deduction for interest and linkage differences expenses in connection with the purchase and holding of such shares). A “substantial
shareholder” is generally a person who alone or together with such person’s relative or another person who collaborates with
such person on a permanent basis, holds, directly or indirectly, at least 10% of any of the “means of control” of the corporation.
“Means of control” generally include, among others, the right to vote, receive profits, nominate a director or an executive
officer, receive assets upon liquidation, or order someone who holds any of the aforesaid rights how to act, regardless of the source
of such right. Individual and corporate shareholders dealing in securities in Israel are taxed at the tax rates applicable to business
income (a corporate tax rate for a corporation (23% in 2025) and a marginal tax rate of up to 47% for an individual in 2025), unless contrary
provisions in a relevant tax treaty apply.

<div align='center'>S-19</div>

Additionally, a sale of shares
by a non-Israeli resident may be exempt from Israeli capital gains tax under the provisions of an applicable tax treaty. For example,
under the Convention Between the Government of the United States of America and the Government of the State of Israel with Respect to
Taxes on Income, as amended, or the United States-Israel Tax Treaty, the sale, exchange or other disposition of shares by a shareholder
who is a United States resident (for purposes of the treaty) holding the shares as a capital asset and is entitled to claim the benefits
afforded to such a resident by the United States-Israel Tax Treaty, or a U.S. Resident, is generally exempt from Israeli capital
gains tax unless: (i) the capital gain arising from such sale, exchange or disposition is attributed to real estate located in Israel;
(ii) the capital gain arising from such sale, exchange or disposition is attributed to royalties