Company: SLMT
Filing Date: 2025-05-15
Form Type: 20-F
Source: 0001213900-25-044434
Chunk: 128

Company: Brera Holdings PLC
Filing Date: 2025-05-15
Form: 20-F
Item: Item 10
Chunk 128
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 is controlled, directly or indirectly,              
    by persons resident in a Relevant Territory and who is or are (as the case may be) not controlled by, directly or indirectly, persons
                                                who are not resident in a Relevant Territory;                                            
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●                    a company, which is not resident for tax purposes in Ireland, whose principal class of shares (or those                  
    of its 75% direct or indirect parent) is substantially and regularly traded on a stock exchange in Ireland, on a recognized stock exchange
                      in a Relevant Territory or on such other stock exchange approved by the Irish Minister for Finance; or                  
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●                  a company, which is not resident for tax purposes in Ireland, that is wholly owned, directly or indirectly,                
     by two or more companies where the principal class of shares of each of such companies is substantially and regularly traded on a stock  
    exchange in Ireland, on a recognized stock exchange in a Relevant Territory or on such other stock exchange approved by the Irish Minister
                                                                   for Finance,                                                               
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and provided, in all cases noted above, we have received from the holder of our Class B Ordinary Shares, where required, the relevant Irish Revenue Commissioners DWT Form(s) prior to the payment of the dividend and such DWT Form(s) remain valid.

63

For non-Irish resident holders of our Class B Ordinary Shares that cannot avail themselves of one of Ireland’s domestic law exemptions from DWT, it may be possible for such shareholders to rely on the provisions of a double tax treaty to which Ireland is party to reduce the rate of DWT.

The holders of our Class B Ordinary Shares that do not fall within any of the categories specifically referred to above may nonetheless fall within other exemptions from DWT (subject if required to certain administrative obligations being satisfied). If any holders of our Class B Ordinary Shares are exempt from DWT, but receive dividends subject to DWT, such shareholders may apply for refunds of such DWT from the Revenue Commissioners of Ireland.

Income Tax on Dividends Paid on our Class B Ordinary Shares

Irish income tax may arise for certain persons in respect of dividends received from Irish resident companies. A shareholder that is not resident or, in the case of individuals, ordinarily resident in Ireland and that is entitled to an exemption from DWT generally has no liability to Irish income tax or the universal social charge on a dividend received from us. An exception to this position may apply where such holder holds our Class B Ordinary Shares through a branch or agency in