Company: CNTB
Filing Date: 2025-09-10
Form Type: POS AM
Source: 0001193125-25-200186
Chunk: 96

Company: Connect Biopharma Holdings Ltd
Filing Date: 2025-09-10
Form: POS AM
Chunk 96
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 be required to expend valuable resources to comply with
Bulletin 7, or to establish that we should not be taxed under these regulations.

United States Federal Income Taxation Considerations

The following discussion describes certain material U.S. federal income tax consequences to U.S. Holders (defined below) of an
investment in the Ordinary Shares. This summary applies only to U.S. Holders that hold the Ordinary Shares as capital assets (generally, property held for investment) and that have the U.S. dollar as their functional currency. This discussion is
based on the United States Internal Revenue Code of 1986, as amended (the “Internal Revenue Code”), U.S. Treasury regulations promulgated thereunder, as well as judicial and administrative interpretations thereof, in each case in effect
as of the date of this prospectus. All of the foregoing authorities are subject to change or differing interpretations, which could apply retroactively and could affect the tax consequences described below. We have not sought and will not seek any
rulings from the U.S. Internal Revenue Service regarding any of the matters discussed below. There can be no assurance the U.S. Internal Revenue Service or a court will not take a contrary position regarding the tax consequences discussed below. The
summary below does not discuss certain U.S. federal tax consequences that may be relevant to a particular U.S. Holder’s particular circumstances, such as consequences relating to the U.S. federal estate or gift tax, Medicare contribution tax
on net investment income or any alternative minimum tax.

28

The following discussion neither deals with the tax consequences to any particular investor nor describes all of the tax consequences applicable to persons in special tax situations, such as:

| • |     | banks and other financial institutions |

| • |     | insurance companies; |

| • |     | regulated investment companies; |

| • |     | real estate investment trusts; |

| • |     | brokers, dealers or traders in securities; |

| • |     | United States expatriates, former citizens or long-term residents of the United States; |

| • |     | traders that elect to use the mark-to-market method of tax accounting; |

| • |     | tax-exempt entities; |

| • |     | persons holding an Ordinary Share as part of a straddle, hedging, conversion, constructive sale or other 
 integrated transaction;                                                                                  |

| • |     | persons that actually or constructively own 10% or more of our stock, by total combined voting power or by