Company: ZDAN
Filing Date: 2025-06-30
Form Type: F-1
Source: 0001683168-25-004840
Chunk: 257

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-06-30
Form: F-1
Chunk 257
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 of our Ordinary Shares by
a U.S. Holder (as defined below) that acquires our Ordinary Shares in this offering and holds our Ordinary Shares as “capital assets”
(generally, property held for investment) under the U.S. Internal Revenue Code of 1986, as amended, or the Code. This discussion is based
upon existing U.S. federal tax law, which is subject to differing interpretations or change, possibly with retroactive effect. No ruling
has been sought from the Internal Revenue Service, or the IRS, with respect to any U.S. federal income tax consequences described below,
and there can be no assurance that the IRS or a court will not take a contrary position. This discussion, moreover, does not address
the U.S. federal estate, gift, Medicare, and alternative minimum tax considerations, any withholding or information reporting requirements,
or any state, local and non-U.S. tax considerations relating to the ownership or disposition of our Ordinary Shares. The following summary
does not address all aspects of U.S. federal income taxation that may be important to particular investors in light of their individual
circumstances or to persons in special tax situations such as:

| · | banks and other financial institutions;                            |
| · | insurance companies;                                               |
| · | pension plans;                                                     |
| · | cooperatives;                                                      |
| · | regulated investment companies;                                    |
| · | real estate investment trusts;                                     |
| · | broker-dealers;                                                    |
| · | traders that elect to use a market-to-market method of accounting; |
| · | certain former U.S. citizens or long-term residents;               |

| · | governments or agencies or instrumentalities thereof;                                                                          |
| · | tax-exempt entities (including private foundations);                                                                           |
| · | holders who acquired our Ordinary Shares pursuant to the exercise of                                                           
 any employee share option or otherwise as compensation;                                                                        |
| · | investors that will hold our Ordinary Shares as part of a straddle,                                                            
 hedging, conversion or other integrated transaction for U.S. federal income tax purposes;                                      |
| · | persons holding their Ordinary Shares in connection with a trade or                                                            
 business outside the United States;                                                                                            |
| · | persons that actually or constructively own 10% or more of our voting                                                          
 power or value (including by reason of owning our Ordinary Shares);                                                            |
| · | investors required to accelerate the recognition of any item of gross                                                          
 income with respect to their Ordinary Shares as a