Company: NKLR
Filing Date: 2025-08-01
Form Type: S-4/A
Source: 0001213900-25-070223
Chunk: 242

Company: Terra Innovatum Global N.V.
Filing Date: 2025-08-01
Form: S-4/A
Chunk 242
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 GSR III Shares, is stampable if executed in or brought into the Cayman Islands. GSR III has been incorporated under the laws of the Cayman Islands as an exempted company with limited liability and, as such, has obtained an undertaking from the Financial Secretary of the Cayman Islands in the following form: The Tax Concessions Law Undertaking as to Tax Concessions In accordance with the Tax Concessions Law the following undertaking is hereby given to GSR III: (a)that no Law which is hereafter enacted in the Islands imposing any tax to be levied on profits, income, gains or appreciations shall apply to GSR III or its operations; and 103 (b)in addition, that no tax to be levied on profits, income, gains or appreciations or which is in the nature of estate duty or inheritance tax shall be payable: (i)on or in respect of the shares, debentures or other obligations of GSR III; or (ii)by way of the withholding in whole or part, of any relevant payment as defined in the Tax Concessions Law. These concessions shall be for a period of TWENTY years from the 10 thday of , 2025. Material Dutch Tax Considerations — PubCo Ordinary Shares Taxation in the Netherlands The information set out below is a general summary of and solely addresses the principal material Dutch tax consequences in connection with the acquisition, ownership and transfer of (i) the PubCo Ordinary Shares and it does not purport to describe every aspect of taxation that may be relevant to a particular holder. This summary does not describe any Dutch tax considerations or consequences arising from the Dutch Minimum Tax Act 2024 (the Dutch implementation of Council 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 EU) which may be relevant for a particular holder.Tax matters are complex, and the tax consequences of the Issuance to a particular holder of PubCo Ordinary Shares will depend in part on such holder’s circumstances. Accordingly, a holder is urged to consult his own tax advisor for a full understanding of the tax consequences of the Offer to him, including the applicability and effect of Dutch tax laws. Where in this summary English terms and expressions are used to refer to Dutch concepts, the meaning to be attributed to such terms and expressions shall be the meaning to be attributed to the equivalent Dutch concepts under Dutch