Company: CNCKW
Filing Date: 2025-07-30
Form Type: 20-F
Source: 0001628280-25-036727
Chunk: 251

Company: Coincheck Group N.V.
Filing Date: 2025-07-30
Form: 20-F
Item: Item 10
Chunk 251
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 tax 
imposed on a fictitious yield on the fair market value of the Ordinary Shares on 1 January of each calendar year 
under the regime for savings and investments (inkomen uit sparen en beleggen). Irrespective of the actual income or 
capital gains realized, the annual taxable benefit from a Dutch Resident Individual’s assets and liabilities taxed under 
this regime, including the Ordinary Shares, is based on fictitious percentages applied to the fair market value of 
(i) bank savings, (ii) other assets, including the Ordinary Shares, and (iii) liabilities.
Taxation only occurs if and to the extent the sum of the fair market value of bank savings and other assets 
minus the fair market value of the liabilities exceeds a certain threshold (heffingvrij vermogen). The tax rate under 
the regime for savings and investments is a flat rate of 36%.
For the calendar year 2025, the definitive fictitious percentages applicable to the first and third categories 
mentioned above (bank savings and liabilities) have not yet been determined. The definitive fictitious yield 
percentage applicable to the second category mentioned above (other assets, including the Ordinary Shares) 
is 5.88% for the calendar year 2025.
Transactions in the three months periods before and after 1 January will for this purpose be ignored unless the 
holder of Ordinary Shares can demonstrate that such transactions are implemented for other reasons than arbitration 
between fictitious yield percentages.
Based on decisions by the Dutch Supreme Court of 6 June 2024, taxation under the regime for savings and 
investments in its current form, as described in the above paragraphs, may under specific circumstances be 
incompatible with the European Convention on Human Rights. It is expected that the regime for taxation of savings 
and investments as in effect on the date of this report will be amended to comply with the decisions of the Dutch 
Supreme Court mentioned above. Holders of Ordinary Shares are advised to consult their own tax advisor to ensure 
that tax is levied in accordance with the decisions of the Dutch Supreme Court.
Dutch Resident Corporate Entities
Dutch Resident Corporate Entities are generally subject to corporate income tax at statutory rates up to 25.8% 
on any benefits derived or deemed to be derived from the Ordinary Shares, including any capital gains realized on 
their disposal.
Non-Residents of the Netherlands
The description of certain Dutch tax consequences in this section is only intended for the following holders of 
Ordinary Shares:
(i)     individuals