Company: OSRH
Filing Date: 2025-06-23
Form Type: 424B3
Source: 0001213900-25-056351
Chunk: 143

Company: OSR Holdings, Inc.
Filing Date: 2025-06-23
Form: 424B3
Chunk 143
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 our capital stock is
Continental Stock Transfer & Trust, located at 1 State Street, 30th Floor New York, NY 10004-1561. The phone number of our
transfer agent is (212) 509-5586.

<div align='center'>CERTAIN
MATERIAL U.S. FEDERAL INCOME TAX CONSEQUENCES TO NON-U.S. HOLDERS</div>

The following is a summary of certain material
U.S. federal income tax consequences to non-U.S. holders (as defined below) of the purchase, ownership and disposition of our common
stock issued pursuant to this offering. This discussion is not a complete analysis of all potential U.S. federal income tax consequences
relating thereto, does not address the potential application of the Medicare contribution tax on net investment income, and does not
address any estate or gift tax consequences or any tax consequences arising under any state, local, or foreign tax laws, or any other
U.S. federal tax laws. This discussion is based on the Code, Treasury Regulations promulgated thereunder, judicial decisions and published
rulings and administrative pronouncements of the IRS, all as in effect on the date of this prospectus. These authorities are subject
to differing interpretations and may change, possibly retroactively, resulting in U.S. federal income tax consequences different from
those discussed below. We have not requested a ruling from the IRS with respect to the statements made and the conclusions reached in
the following summary, and there can be no assurance that the IRS or a court will agree with such statements and conclusions.

<div align='center'>85</div>

This discussion is limited to non-U.S. holders
who purchase our common stock pursuant to this offering and who hold our common stock as a “capital asset” within the meaning
of Section 1221 of the Code (generally, property held for investment). This discussion does not address all of the U.S. federal income
tax consequences that may be relevant to a non-U.S. holder in light of such non-U.S. holder’s particular circumstances. This discussion
also does not consider any specific facts or circumstances that may be relevant to non-U.S. holders subject to special rules under the
U.S. federal income tax laws, including:

| ● | certain former citizens or long-term residents of the United States;                                 |
| ● | “controlled foreign corporations;”                                                                   |
| ● | “passive foreign investment companies;”                                                              |
| ● | corporations that