Company: NKLR
Filing Date: 2025-09-16
Form Type: 424B3
Source: 0001213900-25-087981
Chunk: 247

Company: Terra Innovatum Global N.V.
Filing Date: 2025-09-16
Form: 424B3
Chunk 247
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 distributions of profits by PubCo are as such not subject to Dutch dividend withholding tax nor Dutch conditional withholding tax Taxes on Income and Capital Gains Resident holders of PubCo Ordinary Shares A holder of PubCo Ordinary Shares who is resident or deemed to be resident in the Netherlands for Dutch tax purposes is fully subject to Dutch income tax if he is an individual or fully subject to Dutch corporation tax if it is a corporate entity, or an entity, including an association, a partnership and a mutual fund, taxable as a corporate entity, as described in the summary below. Individuals deriving profits or deemed to be deriving profits from an enterprise Any benefits derived or deemed to be derived from or in connection with PubCo Ordinary Shares that are attributable to an enterprise from which an individual derives profits, whether as an entrepreneur or pursuant to a co -entitlementto the net value of an enterprise, other than as a shareholder, are generally subject to Dutch income tax at progressive rates up to 49.5%. Individuals deriving benefits from miscellaneous activities Any benefits derived or deemed to be derived from or in connection with PubCo Ordinary Shares that constitute benefits from miscellaneous activities by an individual are generally subject to Dutch income tax at progressive rates up to 49.5%. An individual may, inter alia, derive, or be deemed to derive, benefits from or in connection with PubCo Ordinary Shares that are taxable as benefits from miscellaneous activities if his investment activities go beyond regular active portfolio management. Other individuals If a holder of PubCo Ordinary Shares is an individual whose situation has not been discussed before in this section “Dutch taxation — Taxes on income and capital gains — Resident holders of PubCo Ordinary Shares”, the value of his PubCo Ordinary Shares forms part of the yield basis for purposes of tax on benefits from savings and investments. A deemed benefit, which is calculated on the basis of a holder’s actual bank savings plus his actual other investments (including the value of his PubCo Ordinary Shares, minus his actual liabilities whilst taking into account a deemed benefit for each of these categories, is taxed at the rate of 36%. For the year 2025, the estimated deemed benefit rate for actual bank savings is 1.44%, the deemed benefit rate for actual other investments is 5.88% 105 and the estimated deemed benefit rate for actual liabilities is 2.62%. The estimated deemed return percentages will be confirmed later. Actual benefits derived from or in connection with his PubCo Ordinary Shares are not subject to Dutch income tax. The Dutch Supreme Court has ruled that the regime as set