Company: CCHH
Filing Date: 2025-09-12
Form Type: F-1/A
Source: 0001213900-25-087080
Chunk: 38

Company: CCH Holdings Ltd
Filing Date: 2025-09-12
Form: F-1/A
Chunk 38
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 as a PFIC for U.S. federal income tax purposes for any taxable year if either (i) 75% or more of our gross income for such year consists of certain types of “passive” income or (ii) 50% or more of the gross value of our assets (generally determined on the basis of a quarterly average) during such year produce or are held for the production of passive income (the “PFIC asset test”). Passive income generally includes dividends, interest, royalties, rents, annuities, net gains from the sale or exchange of property producing such income and net foreign currency gains. For this purpose, cash and assets readily convertible into cash are categorized as passive assets and the Company’s goodwill and other unbooked intangibles are generally taken into account when determining the value of its assets. As of the date hereof, we have not made a determination as to our PFIC status for the current taxable year, our most recently ended taxable year, or any prior taxable year. Whether we are classified as a PFIC for U.S federal income taxes for any taxable year is a factual determination that can only be made after the close of such taxable year, and thus is subject to significant uncertainty. Accordingly, there can be no assurance that we will not be a PFIC for the current taxable year or any future taxable year. If we are a PFIC in any taxable year, a U.S. Holder (as defined in “ Taxation — United States Federal Income Taxation — Passive Foreign Investment Company (‘PFIC’) ”)may incur significantly increased U.S. income tax on gain recognized on the sale or other disposition of the ordinary shares and on the receipt of distributions on the ordinary shares to the extent such distribution is treated as an “excess distribution” under the U.S. federal income tax rules, and such U.S. Holder may be subject to burdensome reporting requirements. Further, if we are a PFIC for any year during which a U.S. Holder holds our ordinary shares, we generally will continue to be treated as a PFIC for all succeeding years during which such U.S. Holder holds our ordinary shares, unless we were to cease to be a PFIC and the U.S. Holder were to make a “deemed sale” election with respect to the ordinary shares. For more information see “ Taxation — United States Federal Income Taxation — Passive Foreign Investment Company (‘PFIC’) .” 25 You are strongly urged to consult your tax advisors regarding the impact of