Company: DRTSW
Filing Date: 2025-04-28
Form Type: 424B5
Source: 0001213900-25-035799
Chunk: 30

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-04-28
Form: 424B5
Chunk 30
---
 foreign company on or after January 1, 2017 for at least
NIS 200 million, and the sale receives prior approval from the Israel Innovation Authority.

The 2017 Amendment further
provides that a Preferred Company satisfying certain conditions (including group consolidated revenues of at least NIS 10 billion) will
qualify as a “Special Preferred Technological Enterprise” and will thereby enjoy a reduced corporate tax rate of 6% on “Preferred
Technological Income” regardless of the company’s geographic location within Israel. In addition, a Special Preferred Technological
Enterprise will enjoy a reduced corporate tax rate of 6% on capital gain derived from the sale of certain “Benefitted Intangible
Assets” to a related foreign company if the Benefitted Intangible Assets were either developed by the Special Preferred Enterprise
or acquired from a foreign company on or after January 1, 2017, and the sale received prior approval from the Israel Innovation Authority.
A Special Preferred Technological Enterprise that acquires Benefitted Intangible Assets from a foreign company for more than NIS 500 million
will be eligible for these benefits for at least ten years, subject to certain approvals as specified in the Investment Law.

<div align='center'>S-18</div>

Dividends distributed by a
Preferred Technological Enterprise or a Special Preferred Technological Enterprise, paid out of Preferred Technological Income, are generally
subject to withholding tax at source at the rate of 20% (in case of non-Israeli shareholders —subject to the receipt in advance
of a valid certificate from the ITA allowing for a reduced tax rate, 20% or such lower rate as may be provided in an applicable tax treaty).However,
if such dividends are paid to an Israeli company, no tax is required to be withheld (although, if such dividends are subsequently distributed
to individuals or a non-Israeli company, the aforesaid will apply. If such dividends are distributed to a foreign company that holds solely
or together with other foreign companies 90% or more in the Israeli company and other conditions are met, the withholding tax rate will
be 4% (subject to the receipt in advance of a valid certificate from the Israel Tax Authority allowing for a reduced tax rate).

On January 15, 2020,
we received a Tax Ruling from the Israel Tax Authority regarding our entitlement to tax benefits as a Preferred Technological Enterprise
subject to the compliance with the conditions settled in such Tax Ruling and in the Investment Law