Company: GRRR
Filing Date: 2025-07-02
Form Type: 424B5
Source: 0001213900-25-060827
Chunk: 22

Company: Gorilla Technology Group Inc.
Filing Date: 2025-07-02
Form: 424B5
Chunk 22
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The transfer agent and registrar
for our ordinary shares is Continental Stock Transfer & Trust Company, LLC. Its address is 1 State Street, 30 Floor,
New York, New York 10004.

Our ordinary shares are listed
on the Nasdaq under the symbol “GRRR.”

<div align='center'>S-15

MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS FOR HOLDERS OF ORDINARY SHARES OR PRE-FUNDED WARRANTS</div>

The following discussion is a summary of certain
material U.S. federal income tax considerations to U.S. Holders and Non-U.S. Holders (each as defined below) of the ownership
and disposition of ordinary shares and pre-funded warrants. This discussion applies only to ordinary shares and pre-funded warrants, as
the case may be, that are held as “capital assets” within the meaning of Section 1221 of the U.S. Internal Revenue
Code of 1986, as amended (the “Code”) (generally, property held for investment).

The following does not purport to be a complete
analysis of all potential tax considerations arising in connection with the ownership and disposal of ordinary shares and pre-funded warrants.
The effects and considerations of other U.S. federal tax laws, such as estate and gift tax laws, alternative minimum or Medicare
contribution tax consequences and any applicable state, local or non-U.S. tax laws are not discussed. This discussion is based on
the Code, Treasury regulations promulgated thereunder, judicial decisions, and published rulings and administrative pronouncements of
the U.S. Internal Revenue Service (the “IRS”), in each case in effect as of the date hereof. These authorities may change
or be subject to differing interpretations. Any such change or differing interpretation may be applied retroactively in a manner that
could adversely affect the tax consequences discussed below. Gorilla has not sought and will not seek any rulings from the IRS regarding
the matters discussed below. There can be no assurance the IRS will not take or a court will not sustain a contrary position to that discussed
below regarding the tax consequences discussed below.

This discussion does not address all U.S. federal
income tax consequences relevant to a holder’s particular circumstances. In addition, it does not address consequences relevant
to holders subject to special rules, including, without limitation:

| ● | regulated                                               
 investment companies and real estate investment trusts; |

| ● | brokers, dealers or traders in securities; |

| ● | traders in