Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 258

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 258
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’s assets and liabilities taxed under this regime, including the Ordinary Shares or Warrants, is based on fictitious percentages applied to the fair market value of (i) bank savings, (ii) other assets, including the Ordinary Shares or Warrants, and (iii) liabilities. Taxation only occurs if and to the extent the sum of the fair market value of bank savings and other assets minus the fair market value of the liabilities exceeds a certain threshold ( heffingvrij vermogen). The tax rate under the regime for savings and investments is a flat rate of 36%. For the calendar year 2025, the definitive fictitious percentages applicable to the first and third categories mentioned above (bank savings and liabilities) have not yet been determined. The definitive fictitious yield percentage applicable to the second category mentioned above (other assets, including the Ordinary Shares or Warrants) is 5.88% for the calendar year 2025. Transactions in the three months periods before and after 1 January will for this purpose be ignored unless the holder of Ordinary Shares or Warrants can demonstrate that such transactions are implemented for other reasons than arbitration between fictitious yield percentages. Based on decisions by the Dutch Supreme Court of 6 June 2024, taxation under the regime for savings and investments in its current form, as described in the above paragraphs, may under specific circumstances be incompatible with the European Convention on Human Rights. It is expected that the regime for taxation of savings and investments as in effect on the date of this prospectus will be amended to comply with the decisions of the Dutch Supreme Court mentioned above. Holders of Ordinary Shares or Warrants are advised to consult their own tax advisor to ensure that tax is levied in accordance with the decisions of the Dutch Supreme Court. 171 Dutch Resident Corporate Entities Dutch Resident Corporate Entities are generally subject to corporate income tax at statutory rates up to 25.8% on any benefits derived or deemed to be derived from the Ordinary Shares or Warrants, including any capital gains realized on their disposal. Non-Residents of the Netherlands The description of certain Dutch tax consequences in this section is only intended for the following holders of Ordinary Shares or Warrants: (i)individuals who are not resident and not deemed to be resident in the Netherlands (“Non -DutchResident Individuals”); and (ii)entities that are not resident and not deemed to be resident in the Netherlands (“Non -DutchResident Corporate Entities”). Non-Dutch Resident Individuals A Non -DutchResident Individual will not be