Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 225

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 225
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. Certain transactions that have the effect of reducing the fictitious yield by shifting assets between the aforementioned categories (i) and (ii) or increasing liabilities in any three months period starting before and ending after January 1 of the relevant year will for this purpose be ignored unless the holder of Ordinary Shares or Warrants can demonstrate that such transactions are implemented for other reasons than tax reasons. In connection with decisions of the Dutch Supreme Court that the regime for savings and investments under specific circumstances may be incompatible with the European Convention on Human Rights, a law entered into force on July 19, 2025, introducing a rebuttal scheme for taxpayers with retroactive effect, partially to January 1, 2017 and partially to January 1, 2023. Taxpayers have the possibility to rebut the applicable fictitious yield percentage if the actual yield (determined in accordance with the specific rules set out in the aforementioned law) 149 in a certain year is lower. The mere value increase of assets, such as unrealized capital gains on the Ordinary Shares or Warrants, is also considered a realized yield for the application of the rebuttal scheme. If taxpayers succeed in their rebuttal, for which they need to fill out a form that the Dutch tax authorities made available, taxation under the regime for savings and investments is only due in respect of the actual yield realized in the relevant year. The rebuttal scheme is an interim solution for the period until a new regime for taxation of savings and investments is adopted, which is expected to be as of January 1, 2028. Holders of Ordinary Shares or Warrants are advised to consult their own tax advisor to ensure that tax is levied in accordance with the decisions of the Dutch Supreme Court. Dutch Resident Corporate Entities Dutch Resident Corporate Entities are generally subject to corporate income tax at statutory rates up to 25.8% on any benefits derived or deemed to be derived from the Ordinary Shares or Warrants, including any capital gains realized on their disposal. Non-Residents of the Netherlands The description of certain Dutch tax consequences in this section is only intended for the following holders of Ordinary Shares or Warrants: (i)individuals who are not resident and not deemed to be resident in the Netherlands (“Non -DutchResident Individuals”); and (ii)entities that are not resident and not deemed to be resident in the Netherlands (“Non -DutchResident Corporate Entities”). Non-Dutch Resident Individuals A Non -DutchResident Individual will not be subject to any Dutch taxes on income