Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 224

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 224
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 miscellaneous activities Dutch Resident Individuals engaged or deemed to be engaged in an enterprise or in miscellaneous activities ( resultaat uit overige werkzaamheden) are generally subject to income tax at statutory progressive rates with a maximum of 49.50% on any benefits derived or deemed to be derived from the Ordinary Shares or Warrants, including any capital gains realized on any disposal of the Ordinary Shares or Warrants, where those benefits are attributable to: (i)an enterprise from which a Dutch Resident Individual derives profits, whether as an entrepreneur ( ondernemer) or by being co -entitled( medegerechtigde) to the net worth of this enterprise other than as an entrepreneur or shareholder; or (ii)miscellaneous activities, including activities which are beyond the scope of active portfolio investment activities ( meer dan normaal vermogensbeheer). Dutch Resident Individuals not engaged or deemed to be engaged in an enterprise or in miscellaneous activities Generally, Ordinary Shares or Warrants held by a Dutch Resident Individual who is not engaged or deemed to be engaged in an enterprise or in miscellaneous activities, or who is so engaged or deemed to be engaged but the Ordinary Shares or Warrants are not attributable to that enterprise or miscellaneous activities, will be subject to an annual income tax imposed on a fictitious yield on the fair market value of the Ordinary Shares or Warrants on January 1 of each calendar year under the regime for savings and investments ( inkomen uit sparen en beleggen). The annual taxable benefit from a Dutch Resident Individual’s assets and liabilities taxed under this regime, including the Ordinary Shares or Warrants, is based on fictitious percentages, subject to rebuttal by the Dutch Resident Individual as described below, applied to the fair market value of (i) bank savings, (ii) other assets, including the Ordinary Shares or Warrants, and (iii) liabilities. Taxation only occurs if and to the extent the sum of the fair market value of bank savings and other assets minus the fair market value of the liabilities exceeds a certain threshold ( heffingvrij vermogen). The tax rate under the regime for savings and investments is a flat rate of 36%. For the calendar year 2025, the definitive fictitious percentages applicable to the first and third category mentioned above (bank savings and liabilities) have not yet been determined. The definitive fictitious yield percentage applicable to the second category mentioned above (other assets, including the Ordinary Shares or Warrants) is 5.88% for the calendar year 2025