Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 204

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 204
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 tax laws, other than the U.S. federal income tax laws, such as the tax consequences under non-U.S. tax laws, state, local and other tax laws.

The following brief description applies only to U.S. Holders (as defined below) that hold Class A Ordinary Shares as capital assets and that have the U.S. dollar as their functional currency. This brief description is based on the federal income tax laws of the U.S. in effect as of the date of this prospectus and on U.S. Treasury regulations in effect or, in some cases, proposed, as of the date of this prospectus, as well as judicial and administrative interpretations thereof available on or before such date. All of the foregoing authorities are subject to change, which change could apply retroactively and could affect the tax consequences described below.

The brief description below of the U.S. federal income tax consequences to “U.S. Holders” will apply to you if you are a beneficial owner of Class A Ordinary Shares and you are, for U.S. federal income tax purposes,

| ● | an                                                   
 individual who is a citizen or resident of the U.S.; |

| ● | a                                                                                           
 corporation (or other entity taxable as a corporation for U.S. federal income tax purposes) 
 organized under the laws of the U.S., any state thereof or the District of Columbia;        |

| ● | an                                                                                       
 estate whose income is subject to U.S. federal income taxation regardless of its source; 
 or                                                                                       |

| ● | a                                                                                   
 trust that (1) is subject to the primary supervision of a court within the U.S. and 
 the control of one or more U.S. persons for all substantial decisions or (2) has    
 a valid election in effect under applicable U.S. Treasury regulations to be treated 
 as a U.S. person.                                                                   |

If a partnership (or other entities treated as a partnership for U.S. federal income tax purposes) is a beneficial owner of our Class A Ordinary Shares, the tax treatment of a partner in the partnership will depend upon the status of the partner and the activities of the partnership. Partnerships and partners of a partnership holding our Class A Ordinary Shares are urged to consult their tax advisors regarding an investment in our Class A Ordinary Shares.

An individual is considered a resident of the U.S. for federal income tax purposes if he or she meets either the “Green Card Test” or the “Substantial Presence Test” described as follows:

The Green Card Test: You are a