Company: OSRH
Filing Date: 2025-06-23
Form Type: 424B3
Source: 0001213900-25-056351
Chunk: 145

Company: OSR Holdings, Inc.
Filing Date: 2025-06-23
Form: 424B3
Chunk 145
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. A U.S. person is any person that, for U.S. federal income tax purposes,
is or is treated as any of the following:

| ● | an individual who is a citizen or resident of the United States; |

| ● | a corporation created or organized under the laws of the United States, any state thereof or the                                         
 District of Columbia;                                                                                                                    |
| ● | an estate, the income of which is subject to U.S. federal income tax regardless of its source; or                                        |
| ● | a trust (i) whose administration is subject to the primary supervision of a U.S. court and which                                         
 has one or more U.S. persons who have the authority to control all substantial decisions of the trust, or (ii) that has a valid election 
 in effect under applicable Treasury Regulations to be treated as a U.S. person.                                                          |

Distributions on Our Common Stock

As described in the section titled “Dividend
Policy,” we do not anticipate declaring or paying, in the foreseeable future, any cash dividends on our capital stock. However,
if we distribute cash or other property on our common stock, such distributions will constitute dividends for U.S. federal income tax
purposes to the extent paid from our current or accumulated earnings and profits, as determined under U.S. federal income tax principles.
Amounts not treated as dividends for U.S. federal income tax purposes will constitute a return of capital and will first be applied against
and reduce a holder’s tax basis in our common stock, but not below zero. Any excess will be treated as gain realized on the sale
or other disposition of our common stock and will be treated as described under “–Gain on Disposition of Our Common Stock”
below.

Subject to the discussion below regarding effectively
connected income, backup withholding and FATCA (as defined below), dividends paid to a non-U.S. holder of our common stock generally
will be subject to U.S. federal withholding tax at a rate of 30% of the gross amount of the dividends or such lower rate specified by
an applicable income tax treaty. To receive the benefit of a reduced treaty rate, a non-U.S. holder must furnish us or our withholding
agent with a valid IRS Form W-8BEN (in the case of individuals) or IRS Form W-8BEN-E (in the case of entities), or other appropriate
form, certifying such holder’s qualification for the reduced rate. This certification must be provided to us or our withholding