Company: OWLS
Filing Date: 2025-09-03
Form Type: F-1
Source: 0001193125-25-195057
Chunk: 248

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-03
Form: F-1
Chunk 248
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 to be shown on your federal income tax returns.

If you are a non-U.S. holder, you are generally exempt from backup withholding and information
reporting requirements with respect to dividend payments made to you outside the United States by us or another non-United States payor. You are also generally exempt from backup withholding and information
reporting requirements in respect of dividend payments made within the United States and the payment of the proceeds from the sale of Class A Common Shares effected at a United States office of a broker, as long as either (i) you have furnished
a valid IRS Form W-8 or other documentation upon which the payor or broker may rely to treat the payments as made to a non-United States person, or (ii) you
otherwise establish an exemption.

Payment of the proceeds from the sale of Class A Common Shares effected at a foreign office of a broker
generally will not be subject to information reporting or backup withholding. However, a sale effected at a foreign office of a broker could be subject to information reporting in the same manner as a sale within the United States (and in certain
cases may be subject to backup withholding as well) if (i) the broker has certain connections to the United States, (ii) the proceeds or confirmation are sent to the United States or (iii) the sale has certain other specified
connections with the United States.

You generally may obtain a refund of any
amounts withheld under the backup withholding rules that exceed your income tax liability by filing a refund claim with the IRS.

167

EXPENSES Set forth below is an itemization of the total expenses, that we expect to incur in connection with the listing of our Class A Common Shares. With the exception of the SEC registration fee, the stock exchange listing fee and the FINRA filing fee, all of these amounts are estimates.

| Expenses                             |     | Amount |           |   |
| SEC registration fee                 |     | US$    |           | * |
| FINRA filing fee                     |     |        |     2,000 |   |
| Stock exchange listing fee           |     |        |   295,000 |   |
| Legal fees and expenses              |     |        | 1,650,000 |   |
| Accounting fees and expenses         |     |        |   870,000 |   |
| Corporate advisory fees and expenses |     |        | 1,200,000 |   |
| Printing fee                         |     |        |   110