Company: OWLS
Filing Date: 2025-09-24
Form Type: F-1/A
Source: 0001193125-25-213968
Chunk: 247

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-24
Form: F-1/A
Chunk 247
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 PFIC, you may be subject to increased United States federal income tax liabilities with respect to your ownership of Class A Common Shares and may be subject to burdensome reporting requirements. We cannot guarantee that we will not be a PFIC for our current taxable year or any future taxable year. 166

If we are treated as a PFIC, and you are a U.S. holder that did not make a mark-to-marketelection, as described below, you will generally be subject to special rules with respect to:

| • |     | any gain you realize on the sale or other disposition of your Class A Common Shares and |

| • |     | any excess distribution that we make to you (generally, any distributions to you during a single taxable year,                                                                                                                                          
 other than the taxable year in which your holding period in the Class A Common Shares begins, that are greater than 125% of the average annual distributions received by you in respect of the Class A Common Shares during the three preceding taxable 
 years or, if shorter, your holding period for the Class A Common Shares that preceded the taxable year in which you receive the distribution).                                                                                                          |

Under these rules:

| • |     | the gain or excess distribution will be allocated ratably over your holding period for the Class A Common Shares, |

| • |     | the amount allocated to the taxable year in which you realized the gain or excess distribution or to prior years 
 before the first year in which we were a PFIC with respect to you will be taxed as ordinary income,              |

| • |     | the amount allocated to each other prior year will be taxed at the highest tax rate in effect for that year, and |

| • |     | the interest charge generally applicable to underpayments of tax will be imposed in respect of the tax 
 attributable to each such year.                                                                        |

If we are a PFIC and, at any time, have a non-U.S.subsidiary that is classified as a PFIC, you generally would be deemed to own a portion of the shares of such lower-tier PFIC and generally could incur liability for the deferred tax and interest charge described above if we (or our subsidiary) receive a distribution from, or dispose of all or part of our interest in, the lower-tier PFIC or if you otherwise were deemed to have disposed of an interest in the lower-tier PFIC. If we are a PFIC in a taxable year and our shares are treated as “marketable stock” in such year, you may make