Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 240

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 240
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 least one year has elapsed from the time that the issuer filed Form 20 -Ftype information with the SEC reflecting its status as an entity that is not a shell company. 159 TAXATION Certain U.S. Federal Income Tax Consequences to U.S. Holders The following discussion describes certain U.S. federal income tax consequences of the ownership and disposition of Ordinary Shares and Private Warrants. This discussion deals only with Ordinary Shares and Private Warrants, in each case, that are held as capital assets by a U.S. Holder (as defined below). In addition, the discussion set forth below is applicable only to U.S. Holders (i) who are residents of the United States for purposes of the Convention Between the United States of America and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income(the “Treaty”), (ii) whose Ordinary Shares and/or Private Warrants, as applicable, are not, for purposes of the Treaty, effectively connected with a permanent establishment in the Netherlands and (iii) who otherwise qualify for the full benefits of the Treaty. As used herein, the term “U.S. Holder” means a beneficial owner of Ordinary Shares or Private Warrants that is, for U.S. federal income tax purposes, any of the following: •an individual who is a citizen or resident of the United States; •a corporation (or other entity treated as a corporation for U.S. federal income tax purposes) created or organized in or 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 taxation regardless of its source; or •a trust if it (1) is subject to the primary supervision of a court within the United States and one or more United States persons have the authority to control all substantial decisions of the trust or (2) has a valid election in effect under applicable United States Treasury regulations to be treated as a United States person. This discussion is based upon provisions of the Internal Revenue Code of 1986, as amended (the “Code”), and regulations, rulings and judicial decisions thereunder, as well as the Treaty, all as of the date hereof. Those authorities may be changed, perhaps retroactively, so as to result in U.S. federal income tax consequences different from those summarized below. This discussion does not represent a detailed description of the U.S. federal income tax consequences applicable to you if you are subject