Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 255

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 255
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 holder of Ordinary Shares or Warrants as the case may be, and allows it to determine the other entities’ activities; (viii) is an entity which is a resident of Aruba, Curaçao or Sint Maarten and fully or partly conducts a business through a permanent establishment ( vaste inrichting) or a permanent representative ( vaste vertegenwoordiger) in Bonaire, Sint Eustatius or Saba to which the Ordinary Shares or Warrants are attributable; and (ix)is not considered the beneficial owner ( uiteindelijk gerechtigde) of these Ordinary Shares or Warrants or the benefits derived from or realized in respect of these Ordinary Shares or Warrants. This section also does not describe any Dutch tax considerations or consequences arising from the Dutch Minimum Tax Act 2024 ( Wet minimumbelasting 2024; the Dutch implementation of Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large -scaledomestic groups in the European Union). Generally, such Dutch tax considerations or consequences may arise for a holder of Ordinary Shares or Warrants that is part of a multinational enterprise group which has at least one Dutch resident constituent entity (including permanent establishments situated in the Netherlands) or a large -scaledomestic group, both within the meaning of the Dutch Minimum Tax Act 2024, provided that such a group has an annual revenue of at least €750,000,000 in its (consolidated) financial statements in at least two of the four reporting years immediately preceding the relevant (reporting) year. If a holder of Ordinary Shares or Warrants is part of such a multinational enterprise group or a large -scaledomestic group, any benefits derived or deemed to be derived from the Ordinary Shares or Warrants, including any capital gains realized on any transfer of the Ordinary Shares or Warrants, may be subject to a (top -up) tax of up to 15% in the Netherlands. Withholding Tax Based on Dutch domestic law, the Company is generally required to withhold Dutch dividend withholding tax at a rate of 15% from dividends distributed by it pursuant to the DWTA. Generally, the Company is responsible for the withholding of such dividend withholding tax at source. Dividends distributed by the Company include, but are not limited to: (i)distributions of profits in cash or in kind, whatever they be named or in whatever form; (ii)proceed