Company: NKLR
Filing Date: 2025-05-14
Form Type: S-4
Source: 0001213900-25-043376
Chunk: 225

Company: Terra Innovatum Global N.V.
Filing Date: 2025-05-14
Form: S-4
Chunk 225
---
 a resident nor being a deemed resident in the Netherlands for purposes of Dutch gift tax or Dutch inheritance tax, the holder of PubCo Ordinary Shares becomes a resident or a deemed resident in the Netherlands and dies within 180 days after the date of the gift. For purposes of Dutch gift tax and Dutch inheritance tax, a gift of PubCo Ordinary Shares made under a condition precedent is deemed to be made at the time the condition precedent is satisfied. Registration taxes and duties No Dutch registration tax, stamp duty or any other similar tax or duty, other than court fees, will be payable in the Netherlands by a holder of PubCo Ordinary Shares in connection with the acquisition, ownership and transfer of the PubCo Ordinary Shares. Material Italian Tax Considerations — PubCo Ordinary Shares Taxation in Italy The information set out below is a general summary of the material Italian tax consequences connected with the acquisition, ownership and transfer of the PubCo Ordinary Shares. This summary does not purport to be a comprehensive description of every aspect of Italian taxation that may be relevant in the hands of a particular holder of the PubCo Ordinary Shares, who may be subject to special treatment under the applicable law, nor does this summary intend to be applicable in all respects to all categories of holders of the Ordinary Shares. For purposes of Italian tax law, a holder of the PubCo Ordinary Shares may include an individual or entity who does not have the legal title to the PubCo Ordinary Shares, but to whom or to which nevertheless the PubCo Ordinary Shares or the income therefrom are attributed based on specific statutory provisions or on the basis of such individual or entity having an interest in the PubCo Ordinary Shares or the income therefrom. This summary assumes that the Ordinary Shares will be listed on a regulated market, qualified as such for Italian tax purposes. This summary also assumes that PubCo is organized and that its business will be conducted such that PubCo is considered to be tax resident in Italy for purposes of the tax treaty as concluded between the Netherlands and Italy. A change to the organizational structure or to the manner in which PubCo conducts its business may invalidate the contents of this section, which will not be updated to reflect any such change. This summary is based upon the tax laws of the Republic of Italy and upon the case law/practice (unpublished case law/practice is not included) as it stands at the date of this prospectus. The law upon which this description is based is subject to change, potentially with retroactive effect. Any such change may invalidate the contents of this description, which will