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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
  on May 20, 2025&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration
  No.&nbsp;333- </B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES<BR>
  SECURITIES AND EXCHANGE COMMISSION<BR>
  Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">FORM&nbsp;S-8<BR>
  REGISTRATION STATEMENT</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>UNDER THE SECURITIES ACT OF 1933</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">ETORO GROUP LTD.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in its charter)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; text-align: center"><B>British Virgin Islands</B></TD>
      <TD STYLE="text-align: center; padding-bottom: 1.5pt; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; text-align: center"><B>Not Applicable</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">(State or other jurisdiction of</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">(I.R.S. Employer</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"> incorporation or organization)</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">Identification No.)</TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 49%"><B>30 Sheshet Hayamim St.,</B> <B>Bnei Brak, Israel</B></TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 49%"><B>5120261</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">(Address of Principal Executive Offices)</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">(Zip Code)</TD></TR>
    </TABLE>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>eToro Group Ltd. 2007 Employee Share Option
  Plan<BR>
  eToro Group Ltd. 2021 Share Incentive Plan, as amended<BR>
  eToro Group Ltd. 2025 Employee Share Purchase Plan<BR>
  </B>(Full title of the plans)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Yoni Assia<BR>
  eToro USA LLC<BR>
  221 River St 9<SUP>th</SUP> floor,<BR>
  Hoboken, NJ&nbsp;07030<BR>
  </B>(Name and address of agent for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><BR>
  <B>(201) 479-0267<BR>
  </B>(Telephone number, including area code, of agent for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>With a copy to:</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>David J.&nbsp;Goldschmidt<BR>
  Skadden,&nbsp;Arps,&nbsp;Slate,&nbsp;Meagher&nbsp;&amp;&nbsp;Flom&nbsp;LLP<BR>
  One Manhattan West<BR>
  New&nbsp;York, NY&nbsp;10001<BR>
  (212)&nbsp;735-3000</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1.5in; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1.5in; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1.5in; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
  See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo;
  and &ldquo;emerging growth company&rdquo; in Rule&nbsp;12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 50%; text-align: justify; font-size: 10pt">Large accelerated filer <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD>
      <TD STYLE="width: 50%; text-align: justify; font-size: 10pt">Accelerated filer <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify; font-size: 10pt">Non-accelerated filer <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD>
      <TD STYLE="text-align: justify; font-size: 10pt">Smaller reporting company <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt">Emerging growth company <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an emerging
  growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any
  new or revised financial accounting standards provided pursuant to Section&nbsp;7(a)(2)(B) of the Securities Act.<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT>
  &uml;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  
  
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"></P>
  
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  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">PART&nbsp;I</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">INFORMATION
  REQUIRED IN THE PROSPECTUS*</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">The information specified in Item&nbsp;1 and Item&nbsp;2 of
  Part&nbsp;I of Form&nbsp;S-8 is omitted from this Registration Statement on Form&nbsp;S-8 (the &ldquo;Registration Statement&rdquo;)
  in accordance with the provisions of Rule&nbsp;428 under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), and
  the introductory note to Part&nbsp;I of Form&nbsp;S-8. The documents containing the information specified in Part&nbsp;I of Form&nbsp;S-8
  will be delivered to the participants in the equity benefit plans covered by this Registration Statement as specified by Rule&nbsp;428(b)(1)
  under the Securities Act.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">PART&nbsp;II</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> ITEM&nbsp;3. INCORPORATION OF DOCUMENTS BY REFERENCE</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following documents filed by eToro Group Ltd.
  (the &ldquo;Registrant&rdquo; or the &ldquo;Company&rdquo;) with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
  are incorporated by reference into this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: justify">The Registrant&rsquo;s prospectus filed with the Commission on May 14, 2025 pursuant to Rule&nbsp;424(b) under the Securities Act,
  relating to the Registration Statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1493318/000101376225001589/ea0223534-08.htm">Form&nbsp;F-1</A> originally filed with the Commission on March 24, 2025 (File No.&nbsp;333-286050),
  as amended;</TD></TR></TABLE>
  
  <P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">(b)</TD><TD STYLE="text-align: justify">The description of the Registrant&rsquo;s Class A Common Shares, which is contained in the Registrant&rsquo;s Registration Statement
  on <A HREF="http://www.sec.gov/Archives/edgar/data/1493318/000121390025042571/ea0241788-8a12b_etoro.htm">Form&nbsp;8-A</A> filed with the Commission on May 13, 2025 (File No.&nbsp;001-42647) under the Securities Exchange Act of 1934, as amended
  (the &ldquo;Exchange Act&rdquo;), including any amendment or report filed for the purpose of updating such description; and</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(c)</TD><TD>The Registrant&rsquo;s Current Report on <A HREF="https://www.sec.gov/Archives/edgar/data/1493318/000121390025044406/ea0242225-6k_etoro.htm">6-K</A> filed with the Commission on May 15, 2025.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">All documents filed by the Registrant pursuant
  to Sections&nbsp;13(a), 13(c), 14 and 15(d) of the Exchange Act on or after the date of this Registration Statement and prior to the filing
  of a post-effective amendment to this Registration Statement that indicates that all securities offered have been sold or that deregisters
  all securities then remaining unsold, including any Reports of Foreign Private Issuers on Form&nbsp;6-K&nbsp;furnished by the Registrant
  to the Commission that indicate that they are incorporated herein by reference, shall be deemed to be incorporated by reference in this
  Registration Statement and to be part hereof from the date of filing of such documents; <I>provided, however, </I>that documents or information
  deemed to have been furnished and not filed in accordance with the rules of the Commission shall not be deemed incorporated by reference
  into this Registration Statement. Any statement contained in a document incorporated or deemed to be incorporated by reference herein
  shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein
  or in any subsequently filed document that also is deemed to be incorporated by reference herein modifies or supersedes such statement.
  Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration
  Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> ITEM&nbsp;4. DESCRIPTION OF SECURITIES</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> ITEM&nbsp;5. INTERESTS OF NAMED EXPERTS AND COUNSEL</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> ITEM&nbsp;6. INDEMNIFICATION OF DIRECTORS AND OFFICERS</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under British Virgin Islands (&ldquo;BVI&rdquo;)
  law, each of our directors and officers, in performing his or her functions, is required to act honestly and in good faith with a view
  to the Company&rsquo;s best interests and exercise the care, diligence and skill that a reasonably prudent person would exercise in comparable
  circumstances. Fiduciary duties are owed to the Company and, under BVI law (and as further provided by our Amended and Restated Memorandum
  and Articles of Association (our &ldquo;A&amp;R Memorandum and Articles&rdquo;), our directors will not be personally liable to the Company
  or our shareholders for any acts or omissions in the performance of their fiduciary duties. Such limitation of liability does not affect
  the availability of equitable remedies such as injunctive relief or rescission. These provisions will not limit the liability of directors
  under United States federal securities laws.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our A&amp;R Memorandum and Articles provide that
  we shall indemnify any of our directors, officers or anyone serving at our request as a director or officer of another entity against
  all expenses, including legal fees, and against all judgments, fines and amounts paid in settlement and reasonably incurred in connection
  with legal, administrative or investigate proceeding or suits; <I>provided</I> that such indemnification shall not apply unless the person
  claiming such indemnification acted honestly and in good faith and in what that person believed to be the best interests of the Company
  and, in the case of criminal proceedings, the person had no reasonable cause to believe that their conduct was unlawful. We may pay any
  expenses, including legal fees, incurred by any such person in defending any legal, administrative or investigative proceedings in advance
  of the final disposition of the proceedings. If a person to be indemnified has been successful in defense of any proceedings referred
  to above, the director or officer is entitled to be indemnified against all expenses, including legal fees, and against all judgments,
  fines and amounts paid in settlement and reasonably incurred by the director or officer in connection with the proceedings.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We may purchase and maintain insurance in relation
  to any of our directors or officers against any liability asserted against the directors or officers and incurred by the directors or
  officers in that capacity, whether or not we have or would have had the power to indemnify the directors or officers against the liability
  as provided in our current memorandum and articles.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Insofar as indemnification for liabilities arising
  under the Securities Act may be permitted to our directors, officers or controlling persons pursuant to the foregoing provisions, we have
  been informed that in the opinion of the Commission, such indemnification is against public policy as expressed in the Securities Act
  and is therefore unenforceable as a matter of United States law.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> ITEM&nbsp;7. EXEMPTION FROM REGISTRATION CLAIMED.</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> ITEM&nbsp;8. EXHIBITS</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 9%">
  <DIV STYLE="border-bottom: Black 1.5pt solid; padding: 0in">
  
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><B>Exhibit</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><B>Number</B></P>
  </DIV></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 90%">
      <P STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Description</B></P></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify">3.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1493318/000121390025044406/ea024222501ex3-1_etoro.htm">Amended and Restated Memorandum and Articles of Association of the Company (incorporated by reference to Exhibit&nbsp;3.1 filed with the Registrant&rsquo;s Registration Statement on Form&nbsp;6-K, filed with the Commission on May 15, 2025).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify">4.2</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1493318/000121390025028171/ea022353409ex10-2_etoro.htm">eToro Group Ltd. 2007 Employee Share Option Plan (incorporated by reference to Exhibit&nbsp;10.2 filed with the Registrant&rsquo;s Registration Statement on Form&nbsp;F-1 (File No.&nbsp;333-286050), filed with the Commission on April 2, 2025).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify">4.3*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea024234701ex4-3_etoro.htm">eToro Group Ltd. 2021 Share Incentive Plan, as amended.</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify">4.4*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea024234701ex4-4_etoro.htm">eToro Group Ltd. 2025 Employee Share Purchase Plan.</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify">5.1*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea024234701ex5-1_etoro.htm">Opinion of Appleby (BVI) Limited.</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify">23.1*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea024234701ex23-1_etoro.htm">Consent of Kost Forer Gabbay &amp; Kasierer, a Member of EY Global.</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify">23.2*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea024234701ex5-1_etoro.htm">Consent of Appleby (BVI) Limited (included in Exhibit&nbsp;5.1).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify">24.1*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="#poa_001">Power of Attorney (included on the signature page of this Registration Statement).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify">107*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea024234701ex-fee_etoro.htm">Filing Fee Table.</A></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">Filed herewith.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"></P>
  
  <!-- Field: Page; Sequence: 3; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> ITEM&nbsp;9. UNDERTAKINGS</P>
  
  
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD STYLE="text-align: justify">The undersigned Registrant hereby undertakes:</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(1)</TD><TD STYLE="text-align: justify">To file, during any period in which offers or sales are being made, a post-effective amendment to this
  Registration Statement:</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in; text-align: left">(i)</TD><TD STYLE="text-align: justify">To include any prospectus required by Section&nbsp;10(a)(3)
  of the Securities Act of 1933;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in; text-align: left">(ii)</TD><TD STYLE="text-align: justify">To reflect in the prospectus any facts or events arising after
  the effective date of this Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the
  aggregate, represent a fundamental change in the information set forth in this Registration Statement.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in; text-align: left">(iii)</TD><TD STYLE="text-align: justify">To include any material information with respect to the plan
  of distribution not previously disclosed in this Registration Statement or any material change to such information in this registration
  statement;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><I>provided, however,</I>
  that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by
  those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section&nbsp;13 or Section&nbsp;15(d)
  of the Exchange Act that are incorporated by reference in this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(2)</TD><TD STYLE="text-align: justify">That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective
  amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities
  at that time shall be deemed to be the initial bona fide offering thereof.</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(3)</TD><TD STYLE="text-align: justify">To remove from registration by means of a post-effective amendment any of the securities being registered
  which remain unsold at the termination of the offering.</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD STYLE="text-align: justify">The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the
  Securities Act, each filing of the Registrant&rsquo;s annual report pursuant to Section&nbsp;13(a) or Section&nbsp;15(d) of the Exchange
  Act (and, where applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant to Section&nbsp;15(d) of the Exchange
  Act) that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to the
  securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(h)</TD><TD STYLE="text-align: justify">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors,
  officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised
  that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore,
  unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses
  incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding)
  is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless
  in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
  question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final
  adjudication of such issue.</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"></P>
  
  <!-- Field: Page; Sequence: 4; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><B>&nbsp;</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">SIGNATURES</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
  Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for
  filing on Form&nbsp;S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly
  authorized, in Tel Aviv, Israel on May 20, 2025.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD COLSPAN="2" STYLE="text-align: justify"><B>ETORO GROUP LTD.</B></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD COLSPAN="2" STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-bottom: 1.5pt; text-align: justify; width: 5%">By:</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: justify; width: 35%"> /s/ Jonathan Alexander Assia</TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: justify; width: 60%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">Name:</TD>
      <TD STYLE="text-align: justify"> Jonathan Alexander Assia</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">Title:</TD>
      <TD STYLE="text-align: justify">Chief Executive Officer</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    </TABLE>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in"><A NAME="poa_001"></A>POWER
  OF ATTORNEY</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center; text-indent: 0in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each person whose signature appears below constitutes
  and appoints Jonathan Alexander Assia and Meron Shani and each of them, individually, as attorneys-in-fact with full power of substitution,
  for him or her in any and all capacities, to do any and all acts and all things and to execute any and all instruments which said attorneys
  and agents may deem necessary or desirable to enable the registrant to comply with the Securities Act, and any rules, regulations and
  requirements of the Securities and Exchange Commission thereunder, including, without limitation, the power and authority to sign the
  name of each of the undersigned in the capacities indicated below to the Registration Statement on Form&nbsp;S-8, or the Registration
  Statement, to be filed with the Securities and Exchange Commission, to any and all amendments or supplements to such Registration Statement,
  whether such amendments or supplements are filed before or after the effective date of such Registration Statement, to any related Registration
  Statement filed pursuant to Rule&nbsp;462 under the Securities Act, and to any and all instruments or documents filed as part of or in
  connection with such Registration Statement or any and all amendments thereto, whether such amendments are filed before or after the effective
  date of such Registration Statement; and each of the undersigned hereby ratifies and confirms all that such attorneys and agents shall
  do or cause to be done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
  Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 32%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><B>Signature</B></P></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 32%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Title</B></P></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 32%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Date</B></P></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: left; font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; font-size: 10pt">/s/ Jonathan Alexander Assia</TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center; font-size: 10pt">Chairman of the Board and Chief Executive Officer</TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center; font-size: 10pt">May 20, 2025</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: left; font-size: 10pt">Jonathan Alexander Assia</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center; font-size: 10pt">(Principal Executive Officer)</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: left; font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center; font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; font-size: 10pt">/s/ Meron Shani</TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center; font-size: 10pt">Chief Financial Officer</TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center; font-size: 10pt">May 20, 2025</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: left; font-size: 10pt">Meron Shani</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center; font-size: 10pt">(Principal Financial Officer and <BR>
  Principal Accounting Officer)</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: left; font-size: 10pt">/s/ Ronen Assia</TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; vertical-align: bottom; text-align: center; font-size: 10pt">Director</TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; vertical-align: top; text-align: center; font-size: 10pt">May 20, 2025</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: left; font-size: 10pt">Ronen Assia</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; font-size: 10pt">/s/ Santo Politi</TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center; font-size: 10pt">Director</TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center; font-size: 10pt">May 20, 2025</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: left; font-size: 10pt">Santo Politi</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; font-size: 10pt">/s/ Avner Stepak</TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center; font-size: 10pt">Director</TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center; font-size: 10pt">May 20, 2025</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: left; font-size: 10pt">Avner Stepak</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; font-size: 10pt">/s/ Eddy Shalev</TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center; font-size: 10pt">Director</TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center; font-size: 10pt">May 20, 2025</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: left; font-size: 10pt">Eddy Shalev</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    </TABLE>
  
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>SIGNATURE OF AUTHORIZED
  U.S. REPRESENTATIVE OF THE REGISTRANT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">Pursuant
  to the requirements of the Securities Act, the undersigned certifies that it is the duly authorized United States representative of the
  registrant and has duly caused this registration statement to be signed by the undersigned, thereunto duly authorized, in the City of
  Hoboken, State of New Jersey, on May 20, 2025.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>
  
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      <TD>&nbsp;</TD>
      <TD COLSPAN="3" STYLE="text-align: left; font-size: 10pt"><B>ETORO GROUP LTD.</B></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; vertical-align: top; text-align: left; font-size: 10pt">By:</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: left; font-size: 10pt">/s/ Jonathan Alexander Assia</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 4%">&nbsp;</TD>
      <TD STYLE="text-align: left; font-size: 10pt; width: 5%">Name:</TD>
      <TD STYLE="text-align: left; font-size: 10pt; width: 31%">Jonathan Alexander Assia</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left; font-size: 10pt">Title:</TD>
      <TD STYLE="text-align: left; font-size: 10pt">Director</TD></TR>
    </TABLE>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea0242347-s8_etoro.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 52152}]
metadata_filer: {"company-data": {"conformed-name": "eToro Group Ltd.", "cik": "0001493318", "assigned-sic": "6211", "organization-name": "02 Finance", "ein": "000000000", "state-of-incorporation": "D8", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-287430", "film-number": "25968777"}, "business-address": {"address-is-a-non-us-location": "YES", "street1": "30 SHESHET HAYAMIN STREET", "city": "BNEI BRAK", "province-country": "L3", "zip": "5120261", "phone": "972 73-265-6600"}, "mail-address": {"address-is-a-non-us-location": "YES", "street1": "30 SHESHET HAYAMIN STREET", "city": "BNEI BRAK", "province-country": "L3", "zip": "5120261"}, "former-company": {"former-conformed-name": "Tradonomi Ltd.", "date-changed": "20100603"}}
text: As filed with the Securities and Exchange Commission
  on May 20, 2025
  Registration
  No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER THE SECURITIES ACT OF 1933
  ETORO GROUP LTD.
  (Exact name of registrant as specified in its charter)
  British Virgin Islands
  Not Applicable
  (State or other jurisdiction of
  (I.R.S. Employer
  incorporation or organization)
  Identification No.)
  30 Sheshet Hayamim St.,
  Bnei Brak, Israel
  5120261
  (Address of Principal Executive Offices)
  (Zip Code)
  eToro Group Ltd. 2007 Employee Share Option
  Plan
  eToro Group Ltd. 2021 Share Incentive Plan, as amended
  eToro Group Ltd. 2025 Employee Share Purchase Plan
  (Full title of the plans)
  Yoni Assia
  eToro USA LLC
  221 River St 9
  th
  floor,
  Hoboken, NJ 07030
  (Name and address of agent for service)
  (201) 479-0267
  (Telephone number, including area code, of agent for service)
  With a copy to:
  David J. Goldschmidt
  Skadden, Arps, Slate, Meagher & Flom LLP
  One Manhattan West
  New York, NY 10001
  (212) 735-3000
  Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
  See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company,"
  and "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☐
  Emerging growth company
  ☐
  If an emerging
  growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any
  new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
  ☐
  ¨
  PART I
  INFORMATION
  REQUIRED IN THE PROSPECTUS*
  *
  The information specified in Item 1 and Item 2 of
  Part I of Form S-8 is omitted from this Registration Statement on Form S-8 (the "Registration Statement")
  in accordance with the provisions of Rule 428 under the Securities Act of 1933, as amended (the "Securities Act"), and
  the introductory note to Part I of Form S-8. The documents containing the information specified in Part I of Form S-8
  will be delivered to the participants in the equity benefit plans covered by this Registration Statement as specified by Rule 428(b)(1)
  under the Securities Act.
  PART II
  ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE
  The following documents filed by eToro Group Ltd.
  (the "Registrant" or the "Company") with the Securities and Exchange Commission (the "Commission")
  are incorporated by reference into this Registration Statement:
  (a)
  The Registrant's prospectus filed with the Commission on May 14, 2025 pursuant to Rule 424(b) under the Securities Act,
  relating to the Registration Statement on
  Form F-1
  originally filed with the Commission on March 24, 2025 (File No. 333-286050),
  as amended;
  (b)
  The description of the Registrant's Class A Common Shares, which is contained in the Registrant's Registration Statement
  on
  Form 8-A
  filed with the Commission on May 13, 2025 (File No. 001-42647) under the Securities Exchange Act of 1934, as amended
  (the "Exchange Act"), including any amendment or report filed for the purpose of updating such description; and
  (c)
  The Registrant's Current Report on
  6-K
  filed with the Commission on May 15, 2025.
  All documents filed by the Registrant pursuant
  to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act on or after the date of this Registration Statement and prior to the filing
  of a post-effective amendment to this Registration Statement that indicates that all securities offered have been sold or that deregisters
  all securities then remaining unsold, including any Reports of Foreign Private Issuers on Form 6-K furnished by the Registrant
  to the Commission that indicate that they are incorporated herein by reference, shall be deemed to be incorporated by reference in this
  Registration Statement and to be part hereof from the date of filing of such documents;
  provided, however,
  that documents or information
  deemed to have been furnished and not filed in accordance with the rules of the Commission shall not be deemed incorporated by reference
  into this Registration Statement. Any statement contained in a document incorporated or deemed to be incorporated by reference herein
  shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein
  or in any subsequently filed document that also is deemed to be incorporated by reference herein modifies or supersedes such statement.
  Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration
  Statement.
  ITEM 4. DESCRIPTION OF SECURITIES
  Not applicable.
  ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL
  Not applicable.
  ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS
  Under British Virgin Islands ("BVI")
  law, each of our directors and officers, in performing his or her functions, is required to act honestly and in good faith with a view
  to the Company's best interests and exercise the care, diligence and skill that a reasonably prudent person would exercise in comparable
  circumstances. Fiduciary duties are owed to the Company and, under BVI law (and as further provided by our Amended and Restated Memorandum
  and Articles of Association (our "A&R Memorandum and Articles"), our directors will not be personally liable to the Company
  or our shareholders for any acts or omissions in the performance of their fiduciary duties. Such limitation of liability does not affect
  the availability of equitable remedies such as injunctive relief or rescission. These provisions will not limit the liability of directors
  under United States federal securities laws.
  1
  Our A&R Memorandum and Articles provide that
  we shall indemnify any of our directors, officers or anyone serving at our request as a director or officer of another entity against
  all expenses, including legal fees, and against all judgments, fines and amounts paid in settlement and reasonably incurred in connection
  with legal, administrative or investigate proceeding or suits;
  provided
  that such indemnification shall not apply unless the person
  claiming such indemnification acted honestly and in good faith and in what that person believed to be the best interests of the Company
  and, in the case of criminal proceedings, the person had no reasonable cause to believe that their conduct was unlawful. We may pay any
  expenses, including legal fees, incurred by any such person in defending any legal, administrative or investigative proceedings in advance
  of the final disposition of the proceedings. If a person to be indemnified has been successful in defense of any proceedings referred
  to above, the director or officer is entitled to be indemnified against all expenses, including legal fees, and against all judgments,
  fines and amounts paid in settlement and reasonably incurred by the director or officer in connection with the proceedings.
  We may purchase and maintain insurance in relation
  to any of our directors or officers against any liability asserted against the directors or officers and incurred by the directors or
  officers in that capacity, whether or not we have or would have had the power to indemnify the directors or officers against the liability
  as provided in our current memorandum and articles.
  Insofar as indemnification for liabilities arising
  under the Securities Act may be permitted to our directors, officers or controlling persons pursuant to the foregoing provisions, we have
  been informed that in the opinion of the Commission, such indemnification is against public policy as expressed in the Securities Act
  and is therefore unenforceable as a matter of United States law.
  ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED.
  Not applicable.
  ITEM 8. EXHIBITS
  Exhibit
  Number
  Description
  3.1
  Amended and Restated Memorandum and Articles of Association of the Company (incorporated by reference to Exhibit 3.1 filed with the Registrant's Registration Statement on Form 6-K, filed with the Commission on May 15, 2025).
  4.2
  eToro Group Ltd. 2007 Employee Share Option Plan (incorporated by reference to Exhibit 10.2 filed with the Registrant's Registration Statement on Form F-1 (File No. 333-286050), filed with the Commission on April 2, 2025).
  4.3*
  eToro Group Ltd. 2021 Share Incentive Plan, as amended.
  4.4*
  eToro Group Ltd. 2025 Employee Share Purchase Plan.
  5.1*
  Opinion of Appleby (BVI) Limited.
  23.1*
  Consent of Kost Forer Gabbay & Kasierer, a Member of EY Global.
  23.2*
  Consent of Appleby (BVI) Limited (included in Exhibit 5.1).
  24.1*
  Power of Attorney (included on the signature page of this Registration Statement).
  107*
  Filing Fee Table.
  *
  Filed herewith.
  2
  ITEM 9. UNDERTAKINGS
  (a)
  The undersigned Registrant hereby undertakes:
  (1)
  To file, during any period in which offers or sales are being made, a post-effective amendment to this
  Registration Statement:
  (i)
  To include any prospectus required by Section 10(a)(3)
  of the Securities Act of 1933;
  (ii)
  To reflect in the prospectus any facts or events arising after
  the effective date of this Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the
  aggregate, represent a fundamental change in the information set forth in this Registration Statement.
  (iii)
  To include any material information with respect to the plan
  of distribution not previously disclosed in this Registration Statement or any material change to such information in this registration
  statement;
  provided, however,
  that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by
  those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d)
  of the Exchange Act that are incorporated by reference in this Registration Statement.
  (2)
  That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective
  amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities
  at that time shall be deemed to be the initial bona fide offering thereof.
  (3)
  To remove from registration by means of a post-effective amendment any of the securities being registered
  which remain unsold at the termination of the offering.
  (b)
  The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the
  Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange
  Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange
  Act) that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to the
  securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
  (h)
  Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors,
  officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised
  that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore,
  unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses
  incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding)
  is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless
  in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
  question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final
  adjudication of such issue.
  3
  SIGNATURES
  Pursuant to the requirements of the Securities
  Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for
  filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly
  authorized, in Tel Aviv, Israel on May 20, 2025.
  ETORO GROUP LTD.
  By:
  /s/ Jonathan Alexander Assia
  Name:
  Jonathan Alexander Assia
  Title:
  Chief Executive Officer
  POWER
  OF ATTORNEY
  Each person whose signature appears below constitutes
  and appoints Jonathan Alexander Assia and Meron Shani and each of them, individually, as attorneys-in-fact with full power of substitution,
  for him or her in any and all capacities, to do any and all acts and all things and to execute any and all instruments which said attorneys
  and agents may deem necessary or desirable to enable the registrant to comply with the Securities Act, and any rules, regulations and
  requirements of the Securities and Exchange Commission thereunder, including, without limitation, the power and authority to sign the
  name of each of the undersigned in the capacities indicated below to the Registration Statement on Form S-8, or the Registration
  Statement, to be filed with the Securities and Exchange Commission, to any and all amendments or supplements to such Registration Statement,
  whether such amendments or supplements are filed before or after the effective date of such Registration Statement, to any related Registration
  Statement filed pursuant to Rule 462 under the Securities Act, and to any and all instruments or documents filed as part of or in
  connection with such Registration Statement or any and all amendments thereto, whether such amendments are filed before or after the effective
  date of such Registration Statement; and each of the undersigned hereby ratifies and confirms all that such attorneys and agents shall
  do or cause to be done by virtue hereof.
  Pursuant to the requirements of the Securities
  Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.
  Signature
  Title
  Date
  /s/ Jonathan Alexander Assia
  Chairman of the Board and Chief Executive Officer
  May 20, 2025
  Jonathan Alexander Assia
  (Principal Executive Officer)
  /s/ Meron Shani
  Chief Financial Officer
  May 20, 2025
  Meron Shani
  (Principal Financial Officer and
  Principal Accounting Officer)
  /s/ Ronen Assia
  Director
  May 20, 2025
  Ronen Assia
  /s/ Santo Politi
  Director
  May 20, 2025
  Santo Politi
  /s/ Avner Stepak
  Director
  May 20, 2025
  Avner Stepak
  /s/ Eddy Shalev
  Director
  May 20, 2025
  Eddy Shalev
  4
  SIGNATURE OF AUTHORIZED
  U.S. REPRESENTATIVE OF THE REGISTRANT
  Pursuant
  to the requirements of the Securities Act, the undersigned certifies that it is the duly authorized United States representative of the
  registrant and has duly caused this registration statement to be signed by the undersigned, thereunto duly authorized, in the City of
  Hoboken, State of New Jersey, on May 20, 2025.
  ETORO GROUP LTD.
  By:
  /s/ Jonathan Alexander Assia
  Name:
  Jonathan Alexander Assia
  Title:
  Director
  5