Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 253

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 253
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, or any relative by blood or by marriage in the ascending or descending line (including foster -children) of the holder of Ordinary Shares or Warrants or the partner, owns or holds, or is deemed to own or hold shares or certain rights to shares, including rights to directly or indirectly acquire shares, directly or indirectly representing 5% or more of the Company’s issued capital as a whole or of any class of Ordinary Shares or Warrants or profit participating certificates ( winstbewijzen) relating to 5% or more of the Company’s annual profits or 5% or more of the Company’s liquidation proceeds; (iii)is an entity that, although it is in principle subject to Dutch corporate income tax under the Dutch Corporate Income Tax Act 1969 ( Wet op de vennootschapsbelasting 1969) (the “CITA”), is not subject to Dutch corporate income tax or is fully or partly exempt from Dutch corporate income tax (such as a qualifying pension fund as described in Section 5 CITA and a tax exempt investment fund ( vrijgestelde beleggingsinstelling) as described in Section 6a CITA), or is an entity that is not tax resident in the Netherlands and that has a function comparable to a tax exempt investment fund ( vrijgestelde beleggingsinstelling) as described in Section 6a CITA; (iv)is an investment institution ( beleggingsinstelling) as described in Section 28 CITA, or is an entity that is not tax resident in the Netherlands and that has a function comparable to an investment institution ( beleggingsinstelling) as described in Section 28 CITA; (v)is required to apply 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) (