Company: GRRR
Filing Date: 2025-07-02
Form Type: 424B5
Source: 0001213900-25-060827
Chunk: 35

Company: Gorilla Technology Group Inc.
Filing Date: 2025-07-02
Form: 424B5
Chunk 35
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 Backup Withholding

Information reporting requirements may apply to
distributions received by U.S. Holders of ordinary shares, pre-funded warrants or ordinary shares received upon exercise of pre-funded
warrants, and the proceeds received on sale or other taxable disposition of ordinary shares pre-funded warrants or ordinary shares received
upon exercise of pre-funded warrants effected within the United States (and, in certain cases, outside the United States), in
each case other than U.S. Holders that are exempt recipients (such as corporations). Backup withholding (currently at a rate of 24%)
may apply to such amounts if the U.S. Holder fails to provide an accurate taxpayer identification number (generally on an IRS Form W-9
provided to the paying agent of the U.S. Holder’s broker) or is otherwise subject to backup withholding. Any distributions
with respect to ordinary shares, pre-funded warrants or ordinary shares received upon exercise of pre-funded warrants and proceeds from
the sale, exchange, redemption or other disposition of ordinary shares, pre-funded warrants or ordinary shares received upon exercise
of pre-funded warrants may be subject to information reporting to the IRS and possible U.S. backup withholding. U.S. Holders
should consult their own tax advisors regarding the application of the U.S. information reporting and backup withholding rules.

<div align='center'>S-22</div>

Information returns may be filed with the IRS
in connection with, and Non-U.S. Holders may be subject to backup withholding on amounts received in respect of, a Non-U.S. Holder’s
ordinary shares, pre-funded warrants or ordinary shares received upon exercise of pre-funded warrants, unless the Non-U.S. Holder
furnishes to the applicable withholding agent the required certification as to its non-U.S. status, such as by providing a valid
IRS Form W-8BEN, IRS Form W-8BEN-E or IRS Form W-8ECI, as applicable, or the Non-U.S. Holder otherwise establishes
an exemption. Distributions paid with respect to ordinary shares, pre-funded warrants or ordinary shares received upon exercise of pre-funded
warrants and proceeds from the sale of other disposition of ordinary shares, pre-funded warrants or ordinary shares received upon exercise
of pre-funded warrants received in the United States by a Non-U.S. Holder through certain U.S.-related financial intermediaries
may be subject to information reporting and backup withholding unless such Non-U.S. Holder provides proof an applicable exemption
or complies with certain certification procedures described