Company: EJH
Filing Date: 2025-08-11
Form Type: 424B5
Source: 0001213900-25-074324
Chunk: 69

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-08-11
Form: 424B5
Chunk 69
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0 and 2019 as well as our reports on Form 6-K that are incorporated into this prospectus.

E-Home, as a holding company, may rely on dividends
and other distributions on equity paid by its Chinese subsidiaries for E-Home’s cash and financing requirements, including the funds
necessary to pay dividends and other cash distributions to its shareholders or to service any expenses and other obligations it may incur.
To date, there have not been any dividends or other distributions from our Chinese subsidiaries to our subsidiary located outside of mainland
China, namely E-Home HK, or the Cayman Islands holding company, E-Home.

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Within our direct holding structure, the cross-border
transfer of funds from E-Home to its Chinese subsidiaries is permitted under laws and regulations of the PRC currently in effect. Foreign
investors’ funds for purchasing E-Home’s securities being offered hereby can be remitted to our subsidiaries in China, through
E-Home HK. Specifically, E-Home is permitted to provide funding to its PRC subsidiaries in the form of shareholder loans or capital contributions,
subject to satisfaction of applicable government registration, approval and filing requirements in China. There are no quantity limits
on E-Home’s ability to make capital contributions to its PRC subsidiaries under the PRC regulations. However, the PRC subsidiaries
may only procure shareholder loans from E-Home HK to the extent of the difference between their respective registered capital and total
investment amount as recorded in the Chinese Foreign Investment Comprehensive Management Information System.

Dividends and Other Distributions to U.S. Investors and Tax Consequences

As of the date of this prospectus, neither E-Home
nor any of its subsidiaries have paid dividends or made distributions to U.S. investors. We intend to retain most, if not all, of our
available funds and any future earnings after this offering to the development and growth of our business in China. We do not expect to
pay dividends in the foreseeable future.

Subject to the passive foreign investment company
rules, the gross amount of any distribution that we make to investors with respect to E-Home’s securities (including any amounts
withheld to reflect PRC withholding taxes) will be taxable as a dividend, to the extent paid out of our current or accumulated earnings
and profits, as determined under United States federal income tax principles.

The PRC Enterprise Income Tax Law and its implementation
rules provide that a withholding tax at a rate of 10% will be