Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 251

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 251
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 the participation exemption ( deelnemingsvrijstelling) with respect to the Ordinary Shares or Warrants (as described in Section 13 CITA). Generally, a holder of Ordinary Shares or Warrants is required to apply the participation exemption if it is subject to Dutch corporate income tax and it, or a related entity, holds an interest of 5% or more of the nominal paid -upshare capital in the Company; (vi)is an entity that is entitled or required to apply the dividend withholding tax exemption ( inhoudingsvrijstelling) with respect to any profits derived from the Ordinary Shares (pursuant to Section 4 or Section 4a of the Dutch Dividend Withholding Tax Act 1965 ( Wet op de dividendbelasting 1965) (the “DWTA”)). Pursuant to Section 4 DWTA, a holder of Ordinary Shares may, in general terms, be entitled or required to apply a dividend withholding tax exemption if it holds an interest of 5% or more of the nominal paid -upshare capital in the Company. Pursuant to Section 4a DWTA, a holder of Ordinary Shares may, in general terms, be entitled to apply a dividend withholding tax exemption if such holder of Ordinary Shares (x) is an entity that is tax resident in the Netherlands that is not subject to Dutch corporate income tax, or (y) is an entity which is (a) a resident in a member state of 167 the European Union (“EU”), or a state that is a party to the Agreement on the European Economic Area (“‘EEA”; Iceland, Liechtenstein or Norway) or, to the extent that it concerns shares that are held as a portfolio investment, another state that has been designated by means of a ministerial decree as a state with which the Netherlands can exchange information in line with the international standard on exchange of information, (b) is not subject to a profit tax levied by that state and (c) would not have been subject to Dutch corporate income tax had that entity been resident in the Netherlands, and such holder of Ordinary Shares has obtained a formal decision from the Dutch Tax Authorities stating that these requirements are met ( kwalificatiebeschikking); (vii) is an entity that is related ( gelieerd) to the Company within the meaning of the Withholding Tax Act 2021 ( Wet bronbelasting 2021). An entity is considered related if (i) it holds, directly or indirectly, a