Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 221

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 221
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 be resident in the Netherlands, but for whom dividends distributed by Coincheck Parent or income deemed to be derived from the Ordinary Shares or Warrants is subject to income tax under the ITA, such holder of Ordinary Shares or Warrants is generally entitled to a credit for any Dutch dividend withholding tax against his Dutch tax liability and to a refund of any residual Dutch dividend withholding tax. Entities that are resident or deemed to be resident in the Netherlands and entities that are not resident or deemed resident in the Netherlands, but for which dividends distributed by Coincheck Parent are subject to corporate income tax under the CITA, can only credit Dutch dividend withholding tax up to the total amount of their Dutch corporate income tax liability without taking into account any credit for Dutch dividend withholding tax and gaming tax ( kansspelbelasting). To the extent the aggregate of the Dutch dividend withholding tax and gaming tax exceeds the aggregate Dutch corporate income tax liability in respect of the relevant year, the excess is not refunded, but carried forward to future years subject to certain restrictions and conditions. Depending on specific circumstances, a holder of Ordinary Shares or Warrants resident in a country other than the Netherlands and for whom dividends distributed by Coincheck Parent or income deemed to be derived from the Ordinary Shares or Warrants is not subject to tax under the ITA or the CITA may be entitled to exemptions from, reduction of, or full or partial refund of, Dutch dividend withholding tax under Dutch law, EU law, or treaties for the avoidance of double taxation concluded by the Netherlands. A holder of Ordinary Shares or Warrants that is resident (i) in an EU member state, (ii) in a state that is a party to the Agreement on the EEA, or (iii) in a designated third state with which the Netherlands has agreed to an arrangement for the exchange of information on tax matters and for whom dividends distributed by Coincheck Parent or income deemed to be derived from the Ordinary Shares or Warrants is not subject to tax under the ITA or the CITA, may be entitled to a full or partial refund of Dutch dividend withholding tax incurred in respect of the Ordinary Shares or Warrants if the final tax burden in respect of the dividends distributed by Coincheck Parent of a comparable Dutch resident holder of Ordinary Shares or Warrants is lower than the withholding tax incurred by the non -Dutchresident holder of Ordinary Shares or Warrants. The refund is granted upon request, and is subject to conditions and limitations. No entitlement to a refund exists if the disadvantage for the non -Dutchresident holder of Ordinary