Company: WCT
Filing Date: 2025-12-05
Form Type: 424B3
Source: 0001213900-25-118563
Chunk: 118

Company: Wellchange Holdings Co Ltd
Filing Date: 2025-12-05
Form: 424B3
Chunk 118
---
 duties
which may be applicable on instruments executed in, or after execution brought within the jurisdiction of the Cayman Islands. The Cayman
Islands is not party to any double tax treaties that are applicable to any payments made to or by our company. There are no exchange control
regulations or currency restrictions in the Cayman Islands.

Payments of dividends and capital in respect of
the shares will not be subject to taxation in the Cayman Islands and no withholding will be required on the payment of a dividend or capital
to any holder of our Class A Ordinary Shares, nor will gains derived from the disposal of our Class A Ordinary Shares be subject to Cayman
Islands income or corporation tax.

BVI taxation

A BVI business company is exempt from all provisions
of the Income Tax Ordinance of the BVI (including with respect to all dividends, interests, rents, royalties, compensations and other
amounts payable by the company to persons who are not resident in the BVI). Capital gains realized with respect to any shares, debt obligations
or other securities of the company by persons who are not resident in the BVI are also exempt from all provisions of the Income Tax Ordinance
of the BVI.

No estate, inheritance, succession or gift tax
is payable with respect to any shares, debt obligations or other securities of a BVI company. There are currently no withholding taxes
or exchange control regulations in the BVI applicable to us.

Hong Kong Taxation

The following summary of certain relevant taxation
provisions under the laws of Hong Kong is based on current law and practice and is subject to changes therein. This summary does
not purport to address all possible tax consequences relating to purchasing, holding or selling our Class A Ordinary Shares, and does
not take into account the specific circumstances of any particular investors, some of whom may be subject to special rules. Accordingly,
holders or prospective purchasers (particularly those subject to special tax rules, such as banks, dealers, insurance companies and tax-exempt entities)
should consult their own tax advisers regarding the tax consequences of purchasing, holding or selling our Class A Ordinary Shares. Under
the current laws of Hong Kong:

| ● | No profit tax is imposed in Hong Kong in respect of capital 
 gains from the sale of the Class A Ordinary Shares.         |

| ● | Revenues gains from the sale of our Class A Ordinary Shares                                                                         
 by persons carrying on a trade, profession or business in Hong Kong where the gains are derived from or arise in Hong Kong