Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 254

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 254
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the “DWTA”)). Pursuant to Section 4 DWTA, a holder of Ordinary Shares may, in general terms, be entitled or required to apply a dividend withholding tax exemption if it holds an interest of 5% or more of the nominal paid -upshare capital in the Company. Pursuant to Section 4a DWTA, a holder of Ordinary Shares may, in general terms, be entitled to apply a dividend withholding tax exemption if such holder of Ordinary Shares (x) is an entity that is tax resident in the Netherlands that is not subject to Dutch corporate income tax, or (y) is an entity which is (a) a resident in a member state of 167 the European Union (“EU”), or a state that is a party to the Agreement on the European Economic Area (“‘EEA”; Iceland, Liechtenstein or Norway) or, to the extent that it concerns shares that are held as a portfolio investment, another state that has been designated by means of a ministerial decree as a state with which the Netherlands can exchange information in line with the international standard on exchange of information, (b) is not subject to a profit tax levied by that state and (c) would not have been subject to Dutch corporate income tax had that entity been resident in the Netherlands, and such holder of Ordinary Shares has obtained a formal decision from the Dutch Tax Authorities stating that these requirements are met ( kwalificatiebeschikking); (vii) is an entity that is related ( gelieerd) to the Company within the meaning of the Withholding Tax Act 2021 ( Wet bronbelasting 2021). An entity is considered related if (i) it holds, directly or indirectly, a Qualifying Interest in the Company, (ii) the Company, directly or indirectly, holds a Qualifying Interest in the holder of Ordinary Shares or Warrants, or (iii) a third party holds, directly or indirectly, a Qualifying Interest in both the Company and the holder of Ordinary Shares or Warrants. An entity is also considered related to the Company if the entity is part of a qualifying unity ( kwalificerende eenheid) of entities that jointly directly or indirectly holds a Qualifying Interest in the Company. The term Qualifying Interest means a directly or indirectly held interest — either by an entity individually or jointly if an entity is part of a qualifying unity — that enables such entity or such collaborating group to exercise a definite influence over another entities’ decisions, such as the Company or the