Company: OWLS
Filing Date: 2025-09-03
Form Type: F-1
Source: 0001193125-25-195057
Chunk: 245

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-03
Form: F-1
Chunk 245
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 the Class A Common Shares, |

| • |     | the amount allocated to the taxable year in which you realized the gain or excess distribution or to prior years 
 before the first year in which we were a PFIC with respect to you will be taxed as ordinary income,              |

| • |     | the amount allocated to each other prior year will be taxed at the highest tax rate in effect for that year, and |

| • |     | the interest charge generally applicable to underpayments of tax will be imposed in respect of the tax 
 attributable to each such year.                                                                        |

If we are a PFIC and, at any time, have a non-U.S.subsidiary that is classified as a PFIC, you generally would be deemed to own a portion of the shares of such lower-tier PFIC and generally could incur liability for the deferred tax and interest charge described above if we (or our subsidiary) receive a distribution from, or dispose of all or part of our interest in, the lower-tier PFIC or if you otherwise were deemed to have disposed of an interest in the lower-tier PFIC. If we are a PFIC in a taxable year and our shares are treated as “marketable stock” in such year, you may make a mark-to-marketelection with respect to your Class A Common Shares. If you make this election, you will not be subject to the PFIC rules described above. Instead, in general, you will include as ordinary income each year the excess, if any, of the fair market value of your Class A Common Shares at the end of the taxable year over your adjusted basis in your Class A Common Shares. You will also recognize an ordinary loss in respect of the excess, if any, of the adjusted basis of your Class A Common Shares over their fair market value at the end of the taxable year (but only to the extent of the net amount of previously included income as a result of the mark-to-marketelection). Your basis in the Class A Common Shares will be adjusted to reflect any such income or loss amounts. Any gain that you recognize on the sale or other disposition of your Class A Common Shares would be ordinary income and any loss would be an ordinary loss to the extent of the net amount of previously included income as a result of the mark-to-marketelection and, thereafter, a capital loss. The mark-to-marketelection is available only for marketable stock, which generally includes stock that is regularly traded on a national securities exchange that is registered with the SEC, including