Company: OWLS
Filing Date: 2025-09-24
Form Type: F-1/A
Source: 0001193125-25-213968
Chunk: 244

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-24
Form: F-1/A
Chunk 244
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 or constructively owns 10% or more of the combined voting power of our voting stock or of 
 the total value of our stock,                                                                                    |

164

| • |     | a person that holds Class A Common Shares as part of a straddle or a hedging or conversion transaction, |

| • |     | a person that purchases or sells Class A Common Shares as part of a wash sale for tax purposes, or |

| • |     | a U.S. holder (as defined below) whose functional currency is not the U.S. dollar. |

This section is based on the Internal Revenue Code of 1986, as amended, its legislative history, existing and proposed regulations, published rulings and court decisions, all as currently in effect. These authorities are subject to change, possibly on a retroactive basis. In addition, this section is based upon the assumption that each obligation in the Deposit Agreement and any related agreement will be performed in accordance with its terms. If an entity or arrangement that is treated as a partnership for United States federal income tax purposes holds the Class A Common Shares, the United States federal income tax treatment of a partner will generally depend on the status of the partner and the tax treatment of the partnership. A partner in a partnership holding the Class A Common Shares should consult its tax advisor with regard to the United States federal income tax treatment of an investment in the Class A Common Shares. You are a U.S. holder if you are a beneficial owner of Class A Common Shares and you are, for United States federal income tax purposes:

| • |     | a citizen or resident of the United States, |

| • |     | a domestic corporation, |

| • |     | an estate whose income is subject to United States federal income tax regardless of its source, or |

| • |     | a trust if a United States court can exercise primary supervision over the trust’s administration and one 
 or more United States persons are authorized to control all substantial decisions of the trust.           |

| • |     | A non-U.S. holder is a beneficial owner of Class A Common Shares that is                           
 not a United States person and is not a partnership for United States federal income tax purposes. |

You should consult your own tax advisor regarding the United States federal, state and local tax consequences of owning and disposing of Class A Common Shares in your particular circumstances. U.S. Holders The tax treatment of your Class A Common Shares will depend in part on whether or not we are classified as a passive foreign investment company, or