Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 241

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 241
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 to special treatment under the U.S. federal income tax laws, including if you are: •a dealer or broker in securities or currencies; •a financial institution; •a regulated investment company; •a real estate investment trust; •an insurance company; •a tax -exemptorganization; •a person holding Ordinary Shares or Private Warrants as part of a hedging, integrated or conversion transaction, a constructive sale or a straddle; •a trader in securities that has elected the mark -to -marketmethod of accounting for your securities; •a person liable for alternative minimum tax; •a person who owns or is deemed to own 10% or more of our stock (by vote or value); •a person required to accelerate the recognition of any item of gross income with respect to Ordinary Shares or Private Warrants as a result of such income being recognized on an applicable financial statement; or •a person whose “functional currency” is not the U.S. dollar. 160 If a partnership (or other entity or arrangement treated as a partnership for U.S. federal income tax purposes) holds Ordinary Shares or Private Warrants, the tax treatment of a partner will generally depend upon the status of the partner and the activities of the partnership. If you are a partnership or a partner of a partnership holding Ordinary Shares, you should consult your tax advisors. This discussion does not contain a detailed description of all the U.S. federal income tax consequences to you in light of your particular circumstances and does not address the Medicare tax on net investment income, U.S. federal estate and gift taxes or the effects of any state, local or non -U.S. tax laws. If you are considering the purchase of Ordinary Shares or Private Warrants, you should consult your own tax advisors concerning the particular U.S. federal income tax consequences to you of the ownership and disposition of Ordinary Shares or Private Warrants, as applicable, as well as the consequences to you arising under other U.S. federal tax laws and the laws of any other taxing jurisdiction. Taxation of Dividends Subject to the discussion under “— Passive Foreign Investment Company” below, the gross amount of distributions on the Ordinary Shares (including any amounts withheld to reflect Dutch withholding taxes)will be taxable as dividends to the extent paid out of our current or accumulated earnings and profits, as determined under U.S. federal income tax principles. To the extent that the amount of any distribution exceeds our current and accumulated earnings and profits for a taxable year, the distribution will first be treated as a tax -