Company: LICN
Filing Date: 2025-01-29
Form Type: 424B5
Source: 0001213900-25-007741
Chunk: 179

Company: Lichen International Ltd
Filing Date: 2025-01-29
Form: 424B5
Chunk 179
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 dividends, capital gains, death or succession. There are no other
taxes likely to be material to us levied by the government of the Cayman Islands except for stamp duties which may be applicable on instruments
executed in, or after execution brought within the jurisdiction of the Cayman Islands. The Cayman Islands is a party to a double tax arrangement
entered with the United Kingdom in 2010, but otherwise is not party to any double tax treaties that are applicable to any payments made
to or by our company. There are no exchange control regulations or currency restrictions in the Cayman Islands.

As an exempted company incorporated in the Cayman
Islands, the Company is required to pay an annual government fee (“Government Fee”), which is determined on a sliding scale
by reference to the level of its authorized share capital. The Government Fee is payable at the end of January in every year and is based
on the level of the authorized share capital at the time when the fee is due.

Payments of dividends and capital in respect of
our Class A Ordinary Shares will not be subject to taxation in the Cayman Islands and no withholding will be required on the payment of
a dividend or capital to any holder of our Class A Ordinary Shares, nor will gains derived from the disposal of our Class A Ordinary Shares
be subject to Cayman Islands income or corporation tax.

No stamp duty is payable in the Cayman Islands in respect of the issue
of the shares or on an instrument of transfer in respect of a share of a Cayman company, except those which hold interests in land in
the Cayman Islands and that stamp duty will be payable on an instrument of transfer if it is executed in or brought to the Cayman Islands,
or produced before a Cayman Islands court.

United States Federal Income Tax Considerations

Information regarding United States Federal Income
Tax Considerations is set forth under the heading “10.E. Taxation - United States Federal Income Tax Considerations” in our
most recent annual report on Form 20-F, which is incorporated in this prospectus by reference, as updated by our subsequent filings under
the Exchange Act.

<div align='center'>EXPENSES</div>

The following table sets forth the estimated costs
and expenses, other than underwriting discounts and commissions, payable by us in connection with the offering of the securities being
registered. All the amounts shown are estimates, except for the SEC registration fee.

| SEC registration fee                        |     | $ | 14,760 |
| Financial