Company: WCT
Filing Date: 2025-12-05
Form Type: 424B3
Source: 0001213900-25-118563
Chunk: 119

Company: Wellchange Holdings Co Ltd
Filing Date: 2025-12-05
Form: 424B3
Chunk 119
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 from the trade, profession or business will be chargeable to Hong Kong profits tax, which is currently imposed at the rate of 16.5% 
 on corporations and at a maximum rate of 15% on individuals and unincorporated businesses.                                          |

| ● | Gains arising from the sale of the Class A Ordinary Shares,                                                                             
 where the purchases and sales of the Class A Ordinary Shares are effected outside of Hong Kong such as, for example, on Cayman Islands, 
 should not be subject to Hong Kong profits tax.                                                                                         |

According to the current tax practice of the Hong Kong
Inland Revenue Department, dividends paid on the Class A Ordinary Shares would not be subject to any Hong Kong tax.

No Hong Kong stamp duty is payable on the
purchase and sale of the Class A Ordinary Shares.

<div align='center'>58

ENFORCEABILITY OF CIVIL LIABILITIES</div>

We are an exempted company with limited liability
incorporated under the laws of the Cayman Islands. We are incorporated in the Cayman Islands because of certain benefits associated with
being a Cayman Islands corporation, such as political and economic stability, an effective judicial system, a favorable tax system, the
absence of exchange control or currency restrictions and the availability of professional and support services. However, the Cayman Islands
may have a less developed body of securities laws as compared to the United States and provides protections for investors to a lesser
extent. In addition, Cayman Islands companies may not have standing to sue before the federal courts of the United States.

All of our assets are located in Hong Kong.
In addition, all our directors and officers are nationals or residents of Hong Kong and all or a substantial portion of their assets
are located outside the United States. As a result, it may be difficult for investors to effect service of process within the United States
upon us or these persons, or to enforce against us or them judgments obtained in United States courts, including judgments predicated
upon the civil liability provisions of the securities laws of the United States or any state in the United States.

We have appointed Cogency Global Inc., located
at 122 East 42 Street, 18 Floor, New York, NY 10168, as our agent to receive service of process with
respect to any action brought against us in the United States under the federal securities laws of the United States or of any
State of the United States.

Hong Kong

Khoo & Co., our counsel