Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 216

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 216
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 any acquisition, holding or disposal of Ordinary Shares or Warrants. This section is based on Dutch tax law as applied and interpreted by Dutch tax courts and as published and in effect on the date of this prospectus, including the tax rates applicable on that date, without prejudice to any amendments introduced at a later date and implemented with or without retroactive effect. Any reference in this section made to Dutch taxes, Dutch tax or Dutch tax law should be construed as a reference to any taxes of any nature levied by or on behalf of the Netherlands or any of its subdivisions or taxing authorities or to the law governing such taxes, respectively. The Netherlands means the part of the Kingdom of the Netherlands located in Europe. Any reference made to a treaty for the avoidance of double taxation refers to treaties concluded by the Netherlands and includes the Tax Regulation for the Kingdom of the Netherlands ( Belastingregeling voor het Koninkrijk), the Tax Regulation for the State of the Netherlands ( Belastingregeling voor het land Nederland), the Tax Regulations for the Netherlands and Curaçao ( Belastingregeling Nederland Curaçao), the Tax Regulations for the Netherlands and St. Maarten ( Belastingregeling Nederland Sint Maarten) and the Agreement between the Taipei Representative Office in the Netherlands and the Netherlands Trade and Investment Office in Taipei for the avoidance of double taxation. 144 This section does not describe any Dutch tax considerations or consequences that may be relevant where a holder of Ordinary Shares or Warrants: (i)is an individual and the income or capital gains derived by a holder of Ordinary Shares or Warrants from the Ordinary Shares or Warrants are attributable to employment activities, the income from which is taxable in the Netherlands; (ii)has a substantial interest ( aanmerkelijk belang) or a fictitious substantial interest ( fictief aanmerkelijk belang) in Coincheck Parent within the meaning of chapter 4 of the Dutch Income Tax Act 2001 ( Wet inkomstenbelasting 2001) (the “ITA”). Generally, a holder of Ordinary Shares or Warrants has a substantial interest in Coincheck Parent if the holder of Ordinary Shares or Warrants, alone or — in case of an individual — together with a partner for Dutch tax purposes, 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 any shares or certain rights to any shares, including rights to directly