Company: CNTB
Filing Date: 2025-09-10
Form Type: POS AM
Source: 0001193125-25-200186
Chunk: 97

Company: Connect Biopharma Holdings Ltd
Filing Date: 2025-09-10
Form: POS AM
Chunk 97
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 value;                                                                                                     |

| • |     | persons subject to special tax accounting rules as a result of any item of gross income with respect to                    
 Ordinary Shares being taken into account in an “applicable financial statement” (as defined in the Internal Revenue Code); |

| • |     | persons who acquired Ordinary Shares pursuant to the exercise of any employee share option or otherwise as 
 compensation; or                                                                                           |

| • |     | partnerships or other pass-through entities and persons holding Ordinary Shares through such entities. |

THIS DISCUSSION IS FOR INFORMATIONAL PURPOSES ONLY AND IS NOT TAX ADVICE. INVESTORS SHOULD CONSULT THEIR TAX ADVISORS ABOUT THE APPLICATION OF THE UNITED STATES FEDERAL TAX RULES TO THEIR PARTICULAR CIRCUMSTANCES AS WELL AS THE U.S. STATE AND LOCAL, FOREIGN AND OTHER TAX CONSEQUENCES TO THEM OF THE ACQUISITION, OWNERSHIP AND DISPOSITION OF OUR ORDINARY SHARES. A “U.S. Holder,” for purposes of this discussion, means a beneficial owner of Ordinary Shares that is, for U.S. federal income tax purposes,

| • |     | an individual who is a citizen or resident of the United States; |

| • |     | a corporation (or other entity taxable as a corporation for U.S. federal income tax purposes) created or              
 organized in the United States or under the laws of the United States, any state thereof or the District of Columbia; |

| • |     | an estate, the income of which is subject to U.S. federal income taxation regardless of its source; or |

| • |     | a trust (a) that is subject to the primary supervision of a court within the United States and the                                                                                                                                  
 control of one or more “United States persons” as described in Internal Revenue Code Section 7701(a)(30) for all substantial decisions, or (b) that has a valid election in effect under applicable U.S. Treasury regulations to be 
 treated as a United States person.                                                                                                                                                                                                  |

If an entity or arrangement treated as a partnership for U.S. federal income tax purposes holds Ordinary Shares, the tax treatment of a partner will generally depend upon the status of the partner, the activities of the partnership, and certain determinations made at the partner level. A U.S. Holder that is a partner in a partnership holding Ordinary Shares is urged to consult its tax advisor. 29

Taxation of Dividends and Other Distributions on the Ordinary Shares

Subject to the passive foreign investment