Company: DRTSW
Filing Date: 2025-03-12
Form Type: 20-F
Source: 0001213900-25-023187
Chunk: 262

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-03-12
Form: 20-F
Item: Item 10
Chunk 262
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 all of the shares of an Israeli resident company, in the form of a merger or otherwise, the ITA may require from shareholders
who are not liable for Israeli tax to sign declarations in forms specified by this authority or obtain a specific exemption from the ITA
to confirm their status as non-Israeli tax residents, and, in the absence of such declarations or exemptions, may require the purchaser
of the shares to withhold taxes at source.

Taxation of non-Israeli
shareholders on receipt of dividends

Non-Israeli residents (either
individuals or corporations) are generally subject to Israeli income tax on the receipt of dividends paid on our ordinary shares at the
rate of 25%, which tax will be withheld at source, unless relief is provided in an applicable treaty between Israel and the shareholder’s
country of residence (subject to the receipt in advance of a valid certificate from the ITA allowing for a reduced tax rate). With respect
to a person who is a “substantial shareholder” at the time of receiving the dividend or on any time during the preceding twelve
months, the applicable tax rate is 30%. Such dividends are generally subject to Israeli withholding tax at a rate of 25% so long as the
shares are registered with a nominee company (whether the recipient is a substantial shareholder or not) and, subject to the receipt in
advance of a valid certificate from the ITA allowing for a reduced tax rate, 20% if the dividend is distributed from income attributed
to a Preferred Enterprise or Preferred Technology Enterprise or such lower rate as may be provided in an applicable tax treaty. For example,
under the United States Israel Tax Treaty, the maximum rate of tax withheld at source in Israel on dividends paid to a holder of our ordinary
shares who is a Treaty U. S. Resident is 25%. However, generally, the maximum rate of withholding tax on dividends, not generated by a
Preferred Enterprise or a Preferred Technology Enterprise, that are paid to a United States corporation holding 10% or more of the outstanding
voting capital of the Israeli resident paying corporation throughout the tax year in which the dividend is distributed as well as during
the previous tax year, is 12.5%, provided that not more than 25% of the gross income of the Israeli resident paying corporation for such
preceding year consists of certain types of dividends and interest and further provided that such income was not subject to certain corporate
tax benefits under the Investment Law. The aforementioned rates under the United States-Israel Tax Treaty would