Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 261

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 261
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 category mentioned above (other assets, including the Ordinary Shares or Warrants) is 5.88% for the calendar year 2025. Transactions in the three months periods before and after 1 January 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 arbitration between fictitious yield percentages. Based on decisions by the Dutch Supreme Court of 6 June 2024, taxation under the regime for savings and investments in its current form, as described in the above paragraphs, may under specific circumstances be incompatible with the European Convention on Human Rights. It is expected that the regime for taxation of savings and investments as in effect on the date of this prospectus will be amended to comply with the decisions of the Dutch Supreme Court mentioned above. 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. 171 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 or capital gains derived from the purchase, ownership and disposal or transfer of the Ordinary Shares or Warrants, other than withholding tax as described above, unless: (i)the Non -DutchResident Individual derives profits from an enterprise, whether as entrepreneur or by being co -entitledto the net worth of this enterprise other than as an entrepreneur or shareholder and this enterprise is fully or partly carried on through a permanent establishment ( vaste inrichting) or a permanent representative ( vaste vertegenwoordiger) in the Netherlands, to which the Ordinary Shares or Warrants are attributable; (ii)the Non -DutchResident Individual derives benefits from miscellaneous activities carried on in the Netherlands in respect of the Ordinary Shares or Warrants, including activities which are