Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 372

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 372
---
arrants, GigCapital7 Class B Ordinary Shares or any securities issued by Domesticated GigCapital7 pursuant to the PIPE Investment. This discussion is limited to U.S. federal income tax considerations and does not address any estate, gift or other U.S. federal non-incometax considerations or considerations arising under the tax laws of any U.S. state, or local or non-U.S.jurisdiction. This discussion does not describe all of the U.S. federal income tax consequences that may be relevant to any particular investor in light of their particular circumstances, including the alternative minimum tax, the Medicare tax on certain investment income and the different consequences that may apply to investors subject to special rules under U.S. federal income tax law, such as:

| • |     | banks, financial institutions or financial services entities; |

| • |     | broker-dealers; |

| • |     | taxpayers that are subject to the mark-to-market accounting rules with respect to the GigCapital7 Securities or Domesticated GigCapital7 Securities; |

| • |     | tax-exempt entities; |

| • |     | governments or agencies or instrumentalities thereof; |

| • |     | insurance companies; |

| • |     | regulated investment companies or real estate investment trusts; |

| • |     | partnerships (including entities or arrangements treated as partnerships for U.S. federal income tax purposes) or pass-through entities (including S Corporations), or persons that hold or will hold the GigCapital7 Securities or Domesticated GigCapital7 Securities through such partnerships or pass-through entities; |

| • |     | U.S. expatriates or former long-term residents of the United States; |

| • |     | except as specifically provided below, persons that actually or constructively own five percent (5%) or more (by vote or value) of GigCapital7’s shares or Domesticated GigCapital7’s stock; |

| • |     | persons that acquired their GigCapital7 Securities or Domesticated GigCapital7 Securities pursuant to an exercise of employee share options, in connection with employee share incentive plans or otherwise as compensation; |

| • |     | persons that hold or will hold their GigCapital7 Securities or Domesticated GigCapital7 Securities as part of a straddle, constructive sale, hedge, wash sale, conversion or other integrated or similar transaction; |

198

| • |     | U.S. Holders (as defined below) whose functional currency is not the U.S. dollar; or |

| • |     | “specified