Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 226

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 226
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% on any benefits derived or deemed to be derived from the Ordinary Shares or Warrants, including any capital gains realized on their disposal. Non-Residents of the Netherlands The description of certain Dutch tax consequences in this section is only intended for the following holders of Ordinary Shares or Warrants: (i)individuals who are not resident and not deemed to be resident in the Netherlands (“Non -DutchResident Individuals”); and (ii)entities that are not resident and not deemed to be resident in the Netherlands (“Non -DutchResident Corporate Entities”). Non-Dutch Resident Individuals A Non -DutchResident Individual will not be subject to any Dutch taxes on income or capital gains derived from the purchase, ownership and disposal or transfer of the Ordinary Shares or Warrants, other than withholding tax as described above, unless: (i)the Non -DutchResident Individual derives profits from an enterprise, whether as entrepreneur or by being co -entitledto the net worth of this enterprise other than as an entrepreneur or shareholder and this enterprise is fully or partly carried on through a permanent establishment ( vaste inrichting) or a permanent representative ( vaste vertegenwoordiger) in the Netherlands, to which the Ordinary Shares or Warrants are attributable; (ii)the Non -DutchResident Individual derives benefits from miscellaneous activities carried on in the Netherlands in respect of the Ordinary Shares or Warrants, including activities which are beyond the scope of active portfolio investment activities; or (iii)the Non -DutchResident Individual is entitled to a share — other than by way of securities — in the profits of an enterprise, which is effectively managed in the Netherlands and to which the Ordinary Shares or Warrants are attributable. Non-Dutch Resident Corporate Entities A Non -DutchResident Corporate Entity will not be subject to any Dutch taxes on income or capital gains derived from the purchase, ownership and disposal or transfer of the Ordinary Shares or Warrants, other than withholding tax as described above, unless: (i)the Non -DutchResident Corporate Entity derives profits from an enterprise, which is fully or partly carried on through a permanent establishment or a permanent representative in the Netherlands to which the Ordinary Shares or Warrants are attributable; or (ii)the Non -DutchResident Corporate Entity is entitled to a share — other than by way of securities — in the profits of an enterprise or a co -entitlementto the net worth of an enterprise, which is effectively managed in the Netherlands and to which the Ordinary Shares