Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 217

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 217
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 or indirectly acquire any shares, directly or indirectly representing 5% or more of Coincheck Parent’s issued capital as a whole or of any class of shares or profit participating certificates ( winstbewijzen) relating to 5% or more of Coincheck Parent’s annual profits or 5% or more of Coincheck Parent’s liquidation proceeds; (iii)is an entity that, although it is in principle subject to Dutch corporate income tax under the Dutch Corporate Income Tax Act 1969 ( Wet op de vennootschapsbelasting 1969) (the “CITA”), is not subject to Dutch corporate income tax or is fully or partly exempt from Dutch corporate income tax (such as a qualifying pension fund as described in Section 5 CITA and a tax exempt investment fund ( vrijgestelde beleggingsinstelling) as described in Section 6a CITA), or is an entity that is not tax resident in the Netherlands and functions in a manner that is comparable to a tax exempt investment fund ( vrijgestelde beleggingsinstelling) as described in Section 6a CITA; (iv)is an investment institution ( beleggingsinstelling) as described in Section 28 CITA, or is an entity that is not tax resident in the Netherlands and that has a function comparable to an investment institution ( beleggingsinstelling) as described in Section 28 CITA; (v)is an entity that is required to apply the participation exemption ( deelnemingsvrijstelling) with respect to the Ordinary Shares or Warrants (as defined in Section 13 CITA). Generally, a holder of Ordinary Shares or Warrants is required to apply the participation exemption if it is subject to Dutch corporate income tax and it, or a related entity, holds an interest of 5% or more of the nominal paid -upshare capital in Coincheck Parent; (vi)is an entity in respect of which the dividend withholding tax exemption ( inhoudingsvrijstelling) can or must be applied with respect to any profits derived from the Ordinary Shares (pursuant to Section 4 or Section 4a of the Dutch Dividend Withholding Tax Act 1965 ( Wet op de dividendbelasting 1965) (the “DWTA”)). Pursuant to Section 4 DWTA, a dividend withholding tax exemption may apply if a holder of Ordinary Shares holds an interest of 5% or more of the nominal paid -upshare capital in Coin