Company: DRTSW
Filing Date: 2025-06-23
Form Type: F-3
Source: 0001213900-25-056744
Chunk: 37

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-06-23
Form: F-3
Chunk 37
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 FEDERAL, STATE, AND LOCAL, AND NON-U.S. INCOME AND OTHER TAX CONSEQUENCES, IN LIGHT OF THEIR PARTICULAR INVESTMENT OR TAX CIRCUMSTANCES, OF ACQUIRING, HOLDING, AND DISPOSING OF ORDINARY SHARES.

Distribution on our ordinary shares

Subject
to the discussion below under “—Passive Foreign Investment Company Rules”, if we make distributions of cash or
property on our ordinary shares, such distributions will be treated for U.S. federal income tax purposes first as a dividend to the extent
of our current and accumulated earnings and profits (as determined for U.S. federal income tax purposes), and then as a tax-free return
of capital to the extent of the U.S. Holder’s tax basis, with any excess treated as capital gain from the sale or exchange of the
shares. Because we do not provide calculations of its earnings and profits under U.S. federal income tax principles, a U.S. Holder should
expect all cash distributions to be reported as dividends for U.S. federal income tax purposes. Any dividend will not be eligible for
the dividends received deduction allowed to corporations in respect of dividends received from U.S. corporations.

Subject
to the discussions below under “—Passive Foreign Investment Company Rules,” dividends received by certain non-corporate
U.S. Holders (including individuals) may be “qualified dividend income,” which is taxed at the lower applicable capital gains
rate, provided that:

either (a)
our ordinary shares are readily tradable on an established securities market in the United States, or (b) we are eligible for the benefits
of a qualifying income tax treaty with the United States that includes an exchange of information program;

We are neither
a PFIC (as discussed below under below under “—Passive Foreign Investment Company Rules”) nor treated as such
with respect to the U.S. Holder in any taxable year in which the dividend is paid or the preceding taxable year;

the
U.S. Holder satisfies certain holding period requirements; and

the U.S. Holder
is not under an obligation to make related payments with respect to positions in substantially similar or related property.

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There
can be no assurances that we will be eligible for benefits of an applicable comprehensive income tax treaty between the United States
and Israel (the “Treaty”). In addition, there also can be no assurance that our ordinary shares will be considered “readily
tradable” on an established securities