Company: CNCKW
Filing Date: 2025-01-28
Form Type: F-1
Source: 0001213900-25-007203
Chunk: 264

Company: Coincheck Group N.V.
Filing Date: 2025-01-28
Form: F-1
Chunk 264
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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 beyond the scope of active portfolio investment activities; or (iii)the Non -DutchResident Individual is entitled to a share — other than by way of securities — in the profits of an enterprise, which is effectively managed in the Netherlands and to which the Ordinary Shares or Warrants are attributable. Non-Dutch Resident Corporate Entities A Non -DutchResident Corporate Entity 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 Corporate Entity derives profits from an enterprise, which is fully or partly carried on through a permanent establishment or a permanent representative in the Netherlands to which the Ordinary Shares or Warrants are attributable; or (ii)the Non -DutchResident Corporate Entity is entitled to a share — other than by way of securities — in the profits of an enterprise or a co -entitlementto the net worth of an enterprise, which is effectively managed in the Netherlands and to which the Ordinary Shares or Warrants are attributable. Under certain specific circumstances, treaties for the avoidance of double taxation may restrict the extent to which Non -DutchResident Individuals and Non -DutchResident Corporate are subject to Dutch taxes in connection with the acquisition, holding, settlement, redemption, and transfer of the Ordinary Shares or Warrants. 178 Dutch Gift Tax or Inheritance Tax No Dutch gift tax or inheritance tax is due in respect of any gift of the Ordinary Shares or Warrants by, or inheritance of the Ordinary Shares