Company: GGR
Filing Date: 2025-03-31
Form Type: 20-F
Source: 0001886190-25-000017
Chunk: 140

Company: Gogoro Inc.
Filing Date: 2025-03-31
Form: 20-F
Item: Item 10
Chunk 140
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 persons that actually or constructively own 10% or more (by vote or value) of the outstanding Gogoro Ordinary Shares;

▪ S corporations, partnerships or other entities or arrangements treated as partnerships or other flow- through entities for U. S. federal income tax purposes (and investors therein);

▪ persons liable for alternative minimum tax;

▪ persons subject to the “base erosion and anti-abuse” tax;

▪ U. S. Holders having a functional currency other than the U. S. dollar;

▪ persons who hold or received the Gogoro Ordinary Shares pursuant to the exercise of any employee share option or otherwise as compensation; and

▪ pension plans and tax-qualified retirement plans.

Table of Contents

If an entity or arrangement treated as a partnership for U. S. federal income tax purposes holds the Gogoro Ordinary Shares, the tax treatment of an owner of such entity or arrangement generally will depend on the status of the owner, the activities of the entity or arrangement and certain determinations made at the owner level. Accordingly, entities or arrangements treated as partnerships for U. S. federal income tax purposes and the owners in such entities or arrangements should consult their tax advisors regarding the U. S. federal income tax consequences to them.

THE U. S. FEDERAL INCOME TAX TREATMENT OF OWNING THE GOGORO ORDINARY SHARES FOR ANY PARTICULAR HOLDER WILL DEPEND ON THE HOLDER’ S PARTICULAR TAX CIRCUMSTANCES. YOU SHOULD CONSULT YOUR TAX ADVISOR REGARDING THE U. S. FEDERAL, STATE AND LOCAL, AND NON-U. S. INCOME AND OTHER TAX CONSEQUENCES TO YOU, IN LIGHT OF YOUR PARTICULAR INVESTMENT OR TAX CIRCUMSTANCES, OF ACQUIRING, HOLDING AND/OR DISPOSING OF THE GOGORO ORDINARY SHARES.

U. S. Holders

For purposes of this discussion, a “ U. S. Holder” is any beneficial owner of the Gogoro Ordinary Shares that is for U. S. federal income tax purposes:

▪ an individual who is a citizen or resident of the United States;

▪ a corporation (or other entity taxable as a corporation) created or organized under the laws of the United States, any state thereof, or the District of Columbia;

▪ an estate, the income of which is subject to U. S. federal income tax regardless of its source; or

▪ a trust that (1) is subject to