Company: GAUZ
Filing Date: 2025-03-11
Form Type: 20-F
Source: 0001213900-25-022437
Chunk: 111

Company: Gauzy Ltd.
Filing Date: 2025-03-11
Form: 20-F
Item: Item 10
Chunk 111
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ITEM 10. ADDITIONAL INFORMATION

A. Share Capital

Not applicable.

B. Articles of Association

A copy of our amended and restated articles of
association is attached as Exhibit 1.1 to this Annual Report. Other than as disclosed below, the information called for by this Item
is set forth in Exhibit 1.1 to this Annual Report and is incorporated by reference into this Annual Report.

C. Material Contracts

We have not entered into any material contracts
other than in the ordinary course of business and other than those described in “ Item 4. - Information on Our Company,”
“ Item 7B - Major Shareholders and Related Party Transactions - Related Party Transactions” or elsewhere
in this Annual Report.

D. Exchange Controls

There are currently no Israeli currency control
restrictions on remittances of dividends on our ordinary shares, proceeds from the sale of the shares or interest or other payments to
non-residents of Israel, except for shareholders who are subjects of countries that are, or have been, in a state of war with Israel.

E. Taxation.

The following description is not intended to constitute
a complete analysis of all tax consequences relating to the ownership or disposition of our ordinary shares. You should consult your
own tax advisor concerning the tax consequences of your particular situation, as well as any tax consequences that may arise under the
laws of any state, local, foreign, including Israeli, or other taxing jurisdiction.

Material Israeli Tax Considerations and Government
Programs

The following is a brief summary
of certain material provisions of Israeli income tax laws applicable to us. This section also contains a brief summary of material Israeli
income tax consequences concerning the purchase, ownership and disposition of our ordinary shares. This summary does not discuss all
the aspects of Israeli tax law that may be relevant to a particular investor or particular investment circumstances or to certain types
of investors subject to special treatment under Israeli law. Examples of such investors include Israeli residents, partnerships, trusts
or traders in securities who are subject to special tax regimes not covered in this discussion. To the extent that this discussion is
based on tax legislation that has not yet been subject to judicial or administrative interpretation, we cannot assure you that the tax
authorities or the courts will accept the views expressed in this discussion. The discussion is subject to change, including due to amendments
under Israeli law or changes to the applicable judicial or administrative interpretations of Israeli law, which change could affect the
tax consequences described below, possibly with retroactive