Company: ALAR
Filing Date: 2025-03-20
Form Type: 20-F
Source: 0001213900-25-025287
Chunk: 130

Company: Alarum Technologies Ltd.
Filing Date: 2025-03-20
Form: 20-F
Item: Item 10
Chunk 130
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 received) on
the sale, exchange or other disposition and such U. S. Holder’s adjusted tax basis in the Ordinary Shares. Such capital gain or loss
generally will be long-term capital gain taxable at a reduced rate for non-corporate U. S. Holders or long-term capital loss if, on the
date of sale, exchange or other disposition, the Ordinary Shares were held by the U. S. Holder for more than one year. Any capital gain
of a non-corporate U. S. Holder that is not long-term capital gain is taxed at ordinary income rates. The deductibility of capital losses
is subject to limitations. Any gain or loss recognized from the sale or other disposition of Ordinary Shares will generally be gain or
loss from sources within the United States for U. S. foreign tax credit purposes.

Information
Reporting and Backup Withholding

U. S. Holders may be required
to file certain U. S. information reporting returns with the IRS with respect to an investment in Ordinary Shares, including, among others,
IRS Form 8938 (Statement of Specified Foreign Financial Assets). As described above under “ Passive Foreign Investment Company
Consequences”, each U. S. Holder who is a shareholder of a PFIC must file an annual report containing certain information. U. S.
Holders paying more than US $100,000 for Ordinary Shares may be required to file IRS Form 926 (Return by a U. S. Transferor of Property
to a Foreign Corporation) reporting this payment. Substantial penalties may be imposed upon a U. S. Holder that fails to comply with the
required information reporting.

Dividends on and proceeds
from the sale or other disposition of Ordinary Shares may be reported to the IRS unless the U. S. Holder establishes a basis for exemption.
Backup withholding may apply to amounts subject to reporting if the holder (1) fails to provide an accurate United States taxpayer identification
number or otherwise establish a basis for exemption (usually on IRS Form W-9), or (2) is described in certain other categories of persons.
However, U. S. Holders that are corporations generally are excluded from these information reporting and backup withholding tax rules.
Backup withholding is not an additional tax. Any amounts withheld under the backup withholding rules generally will be allowed as a refund
or a credit against a U. S. Holder’s U. S. federal income tax liability if the required information is furnished by the U. S. Holder
on a