Company: GIGGU
Filing Date: 2025-09-29
Form Type: 425
Source: 0001193125-25-221783
Chunk: 59

Company: GigCapital7 Corp.
Filing Date: 2025-09-29
Form: 425
Chunk 59
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 or required to file such Tax Return in that
jurisdiction.

(c) The Company has not received a written notification of any claim, assessment, audit, examination, investigation or
other Legal Proceeding that is pending, or to the Knowledge of the Company, threatened against the Company in respect of any Tax, and the Company has not been notified in writing of any proposed Tax claim, deficiency or assessment against it. The
Company is not currently contesting any material Tax liability before any Governmental Authority.

(d) There are no Liens with respect to
any Taxes upon the Company’s assets, other than Permitted Liens.

(e) The Company has not requested or consented to any waivers or
extensions of any applicable statute of limitations for the collection or assessment of any Taxes, which waiver or extension (or request thereof) is outstanding or pending, other than as the result of automatic extensions of time to file Tax Returns
requested in the ordinary course of business.

(f) The Company will not be required to include any material item of income in, or exclude
any material item of deduction from, taxable income for any taxable period (or portion thereof) beginning after the Closing Date, as a result of: (i) an installment sale or open transaction disposition that occurred on or prior to the Closing
Date; (ii) any change in method of accounting made prior to the Closing, including by reason of the application of Section 481 of the Code (or any analogous provision of state, local or foreign Law) or the use of an improper method of
accounting on or prior to the Closing Date; (iii) any prepaid amounts received or deferred revenue realized or received prior to the Closing; (iv) any intercompany transaction described in Treasury Regulations under Section 1502 of
the Code (or any corresponding or similar provision of state, local or foreign Law) entered into prior to Closing; or (v) any “closing agreement” pursuant to Section 7121 of the Code or any other agreement or arrangement with a
Governmental Authority relating to Taxes entered into prior to Closing.

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(g) The Company has not participated in or been a party to, or sold, distributed or
otherwise promoted, any “reportable transaction,” as defined in Treasury Regulations Section 1.6011-4 (or any similar or corresponding provision of state, local or foreign Law, including, for
greater certainty, sections 237.3 to 237.5 of the Tax Act).

(h) The Company has not been a