Company: OSRH
Filing Date: 2025-06-23
Form Type: 424B3
Source: 0001213900-25-056351
Chunk: 146

Company: OSR Holdings, Inc.
Filing Date: 2025-06-23
Form: 424B3
Chunk 146
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agent before the payment of dividends and must be updated periodically. In the case of a non-U.S. holder that is an entity, Treasury
Regulations and the relevant tax treaty provide rules to determine whether, for purposes of determining the applicability of the tax
treaty, dividends will be treated as paid to the entity or to those holding an interest in the entity. If the non-U.S. holder holds our
common stock through a financial institution or other agent acting on the non-U.S. holder’s behalf, the non-U.S. holder will be
required to provide appropriate documentation to the agent, which then will be required to provide certification to us or our withholding
agent, either directly or through other intermediaries.

If a non-U.S. holder holds our common stock in
connection with the conduct of a trade or business in the United States, and dividends paid on our common stock are effectively connected
with such holder’s U.S. trade or business (and are attributable to such holder’s permanent establishment or fixed base in
the United States if required by an applicable tax treaty), the non-U.S. holder will be exempt from U.S. federal withholding tax. To
claim the exemption, the non-U.S. holder must generally furnish a valid IRS Form W-8ECI (or applicable successor form) to the applicable
withholding agent.

However, any such effectively connected dividends
paid on our common stock generally will be subject to U.S. federal income tax on a net income basis at the regular U.S. federal income
tax rates in the same manner as if such holder were a resident of the United States. A non-U.S. holder that is a foreign corporation
also may be subject to an additional branch profits tax equal to 30% (or such lower rate specified by an applicable income tax treaty)
of its effectively connected earnings and profits for the taxable year, as adjusted for certain items.

Non-U.S. holders that do not provide the required
certification on a timely basis, but that qualify for a reduced treaty rate, may obtain a refund of any excess amounts withheld by timely
filing an appropriate claim for refund with the IRS. Non-U.S. holders should consult their tax advisors regarding any applicable income
tax treaties that may provide for different rules.

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Gain on Disposition of Our Common Stock

Subject to the discussion below regarding backup
withholding and FATCA (as defined below), a non-U.S. holder generally will not