Company: DRTSW
Filing Date: 2025-04-28
Form Type: 424B5
Source: 0001213900-25-035799
Chunk: 37

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-04-28
Form: 424B5
Chunk 37
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ive                                                                
 foreign investment companies,” and corporations that accumulate earnings to avoid U.S. federal income tax; |

| ● | S corporations, partnerships or other entities or arrangements                                                       
 treated as partnerships or other flow-through entities for U.S. federal income tax purposes (and investors therein); |

| ● | U.S. Holders having a functional currency other than the U.S. 
 dollar;                                                       |

| ● | persons who hold or received our ordinary shares , as the                                            
 case may be, pursuant to the exercise of any employee stock option or otherwise as compensation; and |

| ● | tax-qualified retirement plans. |

<div align='center'>S-22</div>

For purposes of this discussion,
a “U.S. Holder” is any beneficial owner of our ordinary shares , as the case may be, that is for U.S. federal income tax purposes:

| ● | an individual who is a citizen or resident of the United States; |

| ● | a corporation (or other entity taxable as a corporation) created                                  
 or organized under the laws of the United States, any state thereof, or the District of Columbia; |

| ● | an estate, the income of which is subject to U.S. federal 
 income tax regardless of its source; or                   |

| ● | a trust that (1) is subject to the primary supervision of                                                                    
 a U.S. court and the control of one or more “United States persons” (within the meaning of Section 7701(a)(30) of the Code), 
 or (2) has a valid election in effect to be treated as a “United States person” (within the meaning of Section 7701(a)(30)   
 of the Code) for U.S. federal income tax purposes.                                                                           |

If an entity or arrangement
treated as a partnership for U.S. federal income tax purposes holds our ordinary shares , the tax treatment of an owner of such entity
will depend on the status of the owners, the activities of the entity or arrangement and certain determinations made at the owner level.
Accordingly, entities or arrangements treated as partnerships for U.S. federal income tax purposes and the partners in such partnerships
should consult their tax advisors regarding the U.S. federal income tax consequences to them.

THE U.S. FEDERAL INCOME TAX CONSEQUENCES APPLICABLE TO U.S. HOLDERS OF ORDINARY SHARESWILL DEPEND ON EACH HOLDER’S PARTICULAR TAX CIRCUMSTANCES. U.S. HOLDERS ARE URGED TO