Company: SVREW
Filing Date: 2025-03-21
Form Type: 20-F
Source: 0001013762-25-001028
Chunk: 182

Company: SaverOne 2014 Ltd.
Filing Date: 2025-03-21
Form: 20-F
Item: Item 19
Chunk 182
---
      See Note 13C3 above.  

F-46

SAVERONE
2014 LTD.

NOTES
TO THE FINANCIAL STATEMENTS (CONT.)

(New
Israeli Shekels in thousands, except per share and share data)

Note
17 - Taxes on income

  Taxation                  

General

The
Company is taxed in Israel pursuant to the provisions of the Income Tax Ordinance.

The
corporate tax rate applicable to the Company for all reported periods is 23

  Losses                                                             

As
of December 31, 2024, the carryforward net operating losses of the Company amounted to NIS 142

  Final           

The
Company has no final tax assessments since Inception Date. Notwithstanding, pursuant and subject to the provisions of article 145 of
the Income Tax Ordinance, the reports filed with the tax authorities for the years up to and including 2019 are considered as final.

  The following tabular represents reconciliation between the amount of the “theoretical” tax that would have applied and the amount of the tax on ordinary operating income, as recorded in the st...  

                                                                                                Year                                         
                                                                                  ended December 31,                                         
                                                                                                2024                                         
 ─────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Pre-tax                                                                                                  34,938       33,835       24,962  
  Corporate                                                                                                    23           23           23  
  Theoretical                                                                                               8,036        7,782        5,741  
  Non-deductible                                                                                            ( 138        ( 225        ( 266  
  Differences                                                                                               ( 325           10          493  
  Losses                                                                                                  ( 7,573      ( 7,567      ( 5,968  
  Tax                                                                                                           -            -            -  

F-47

SAVERONE
2014 LTD.

NOTES
TO THE FINANCIAL STATEMENTS (CONT.)

(New
Israeli Shekels in thousands, except per share and share data)

Note
18 - Related parties

  Balances with related parties  

                                                                                            As                              
                                                                               of December 31,                              
                                                                                          2024               2023           
 ────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Trade                                                                                             152                140  
  Other                                                                                             125                -    

  (1)      See also Notes