Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 222

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 222
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 Shares or Warrants is entirely compensated in his state of residence under the provisions of a treaty for the avoidance of double taxation concluded between his state of residence and the Netherlands. A holder of Ordinary Shares or Warrants who is resident in the United States for purposes of the 1992 treaty for the avoidance of double taxation between the United States and the Netherlands, as amended most recently by the Protocol signed March 8, 2004 (the “US Treaty”) and who is entitled to the benefits of the US Treaty, will be entitled to an exemption from or a reduction of Dutch dividend withholding tax as follows: (i)if the US holder of Ordinary Shares or Warrants is an exempt pension trust as described in Article 35 of the US Treaty or an exempt organization as described in Article 36 of the US Treaty, the US holder of Ordinary Shares or Warrants is entitled to an exemption from Dutch dividend withholding tax; and 147 (ii)if the US holder of Ordinary Shares or Warrants is a company that directly holds at least 10%, but less than 80% of the voting power in Coincheck Parent, the US holder of Ordinary Shares or Warrants will be entitled to a reduction of Dutch withholding tax to a rate of 5%. A US holder of Ordinary Shares or Warrants that qualifies for an exemption from, or a reduction of, Dutch dividend withholding tax may generally claim (i) an exemption or reduction at source, or (ii) a refund, by making the requisite filings within three years after the end of the calendar year in which the Dutch dividend withholding tax was levied. A holder of Ordinary Shares or Warrants who is resident in Japan for purposes of the treaty for the avoidance of double taxation between Japan and the Netherlands, signed on August 25, 2010 (the “Japan Treaty”) and who is entitled to the benefits of the Japan Treaty, will be entitled to an exemption from or a reduction of Dutch dividend withholding tax as follows: (i)all Japanese holders of Ordinary Shares or Warrants will be entitled to a reduction of Dutch dividend withholding tax to a rate of 10%; and (ii)if the Japanese holder of Ordinary Shares or Warrants is a qualifying pension fund as described in Article 3, paragraph1, under (m), of the Japan Treaty, the Japanese holder of Ordinary Shares or Warrants is entitled to an exemption from Dutch dividend withholding tax, provided that such dividends are not derived from the carrying on of a business, directly or indirectly, by such qualifying pension fund.