Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 262

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 262
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 beyond the scope of active portfolio investment activities; or (iii)the Non -DutchResident Individual is entitled to a share — other than by way of securities — in the profits of an enterprise, which is effectively managed in the Netherlands and to which the Ordinary Shares or Warrants are attributable. Non-Dutch Resident Corporate Entities A Non -DutchResident Corporate Entity will not be subject to any Dutch taxes on income or capital gains derived from the purchase, ownership and disposal or transfer of the Ordinary Shares or Warrants, other than withholding tax as described above, unless: (i)the Non -DutchResident Corporate Entity derives profits from an enterprise, which is fully or partly carried on through a permanent establishment or a permanent representative in the Netherlands to which the Ordinary Shares or Warrants are attributable; or (ii)the Non -DutchResident Corporate Entity is entitled to a share — other than by way of securities — in the profits of an enterprise or a co -entitlementto the net worth of an enterprise, which is effectively managed in the Netherlands and to which the Ordinary Shares or Warrants are attributable. Under certain specific circumstances, treaties for the avoidance of double taxation may restrict the extent to which Non -DutchResident Individuals and Non -DutchResident Corporate are subject to Dutch taxes in connection with the acquisition, holding, settlement, redemption, and transfer of the Ordinary Shares or Warrants. 172 Dutch Gift Tax or Inheritance Tax No Dutch gift tax or inheritance tax is due in respect of any gift of the Ordinary Shares or Warrants by, or inheritance of the Ordinary Shares or Warrants on the death of, a holder of Ordinary Shares or Warrants, unless: (i)the holder of Ordinary Shares or Warrants is resident, or is deemed to be resident, in the Netherlands at the time of the gift or death of the holder of Ordinary Shares or Warrants; (ii)the holder of Ordinary Shares or Warrants dies within 180 days after the date of the gift of the Ordinary Shares or Warrants and was, or was deemed to be, resident in the Netherlands at the time of the holder of Ordinary Shares or Warrants’ death but not at the time of the gift; or (iii)the gift of the Ordinary Shares or Warrants is made under a condition precedent and the holder of Ordinary Shares or Warrants is resident, or is deemed to be resident, in the Netherlands at the time the condition is fulfilled. Other Taxes and Duties No other Dutch taxes, including