Company: OWLS
Filing Date: 2025-09-03
Form Type: F-1
Source: 0001193125-25-195057
Chunk: 244

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-03
Form: F-1
Chunk 244
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 we are not a PFIC is based in part upon the value of our goodwill which is based on the market value for our shares. Accordingly, we could become a PFIC in the future if there is a substantial decline in the value of our shares. In general, we will be a PFIC in a taxable year if:

| • |     | at least 75% of our gross income for the taxable year is passive income or |

| • |     | at least 50% of the value, determined on the basis of a quarterly average, of our assets in such taxable year is 
 attributable to assets that produce or are held for the production of passive income.                            |

“Passive income” generally includes dividends, interest, gains from the sale or exchange of investment property rents and royalties (other than certain rents and royalties derived in the active conduct of a trade or business) and certain other specified categories of income. If a foreign corporation owns at least 25% by value of the stock of another corporation, the foreign corporation is treated for purposes of the PFIC tests as owning its proportionate share of the assets of the other corporation and as receiving directly its proportionate share of the other corporation’s income. If we are or were to become a PFIC, you may be subject to increased United States federal income tax liabilities with respect to your ownership of Class A Common Shares and may be subject to burdensome reporting requirements. We cannot guarantee that we will not be a PFIC for our current taxable year or any future taxable year. 164

If we are treated as a PFIC, and you are a U.S. holder that did not make a mark-to-marketelection, as described below, you will generally be subject to special rules with respect to:

| • |     | any gain you realize on the sale or other disposition of your Class A Common Shares and |

| • |     | any excess distribution that we make to you (generally, any distributions to you during a single taxable year,                                                                                                                                          
 other than the taxable year in which your holding period in the Class A Common Shares begins, that are greater than 125% of the average annual distributions received by you in respect of the Class A Common Shares during the three preceding taxable 
 years or, if shorter, your holding period for the Class A Common Shares that preceded the taxable year in which you receive the distribution).                                                                                                          |

Under these rules:

| • |     | the gain or excess distribution will be allocated ratably over your holding period for