Company: SVREW
Filing Date: 2025-03-21
Form Type: 20-F
Source: 0001013762-25-001028
Chunk: 107

Company: SaverOne 2014 Ltd.
Filing Date: 2025-03-21
Form: 20-F
Item: Item 10
Chunk 107
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, in non-Israeli currency at the prevailing rate of exchange. However, Israeli income tax is generally required
to have been paid or withheld on these amounts. In addition, the statutory framework for the potential imposition of currency exchange
control has not been eliminated, and these controls may be restored at any time by administrative action.

Estate
and gift tax

Israeli
law presently does not impose estate or gift taxes.

Certain
Material United States Federal Income Tax Considerations

The
following discussion describes certain material United States federal income tax considerations relating to the acquisition, ownership,
and disposition of shares and ADSs, which we collectively refer to as securities, by a U. S. Holder (as defined below) that acquires our
securities and holds them as a capital asset. This discussion is based on the tax laws of the United States, including the Internal Revenue
Code of 1986, as amended, Treasury regulations promulgated or proposed thereunder, and administrative and judicial interpretations thereof
and the United States-Israel Tax Treaty (the “ Treaty”), all as in effect on the date hereof. These tax laws are subject to
change, possibly with retroactive effect, and subject to differing interpretations that could affect the tax consequences described herein.
In addition, this section is based in part upon the representations of the depositary and the assumption that each obligation in the
deposit agreement and any related agreements will be performed in accordance with its terms. This discussion does not address the tax
consequences to a U. S. Holder under the laws of any state, local or foreign taxing jurisdiction.

For
purposes of this discussion, a “ U. S. Holder” is a beneficial owner of our securities that, for United States federal income
tax purposes, is:

  an individual who is a                     

  a corporation (or other                                                                                                             

  an estate the income of                                                                 

  a trust if (1) a court                                                                                                               

A
“ Non-U. S. Holder” is a beneficial owner of our securities that is neither a U. S. Holder nor a partnership (or other entity
or arrangement treated as a partnership for United States federal income tax purposes). Except to the limited extent discussed below,
this summary does not consider the U. S. federal tax considerations to a person that is a Non-U. S. Holder.

This
discussion does not address all aspects of United States federal income taxation that may be applicable to U. S. Holders in light of their
particular circumstances or