Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 218

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 218
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check Parent. Pursuant to Section 4a DWTA, a dividend withholding tax exemption may generally be applied if a holder of Ordinary Shares (x) is an entity that is tax resident in the Netherlands that is not subject to Dutch corporate income tax, or (y) is an entity which (a) is a resident in a member state of the European Union (“EU”), or a state that is a party to the Agreement on the European Economic Area (“EEA”; Iceland, Liechtenstein or Norway) or, to the extent that it concerns shares that are held as a portfolio investment, another state that has been designated by means of a ministerial decree as a state with which the Netherlands can exchange information in line with the international standard on exchange of information, (b) is not subject to a profit tax levied by that state and (c) would not have been subject to Dutch corporate income tax had that entity been resident in the Netherlands, and such holder of Ordinary Shares has obtained a formal decision from the Dutch tax authorities stating that these requirements are met ( kwalificatiebeschikking); (vii) is an entity that is related ( gelieerd) to Coincheck Parent within the meaning of the Withholding Tax Act 2021 ( Wet bronbelasting 2021). An entity is considered related if (i) it holds, directly or indirectly, a Qualifying Interest in Coincheck Parent, (ii) Coincheck Parent, directly or indirectly, holds a Qualifying Interest in the holder of Ordinary Shares or Warrants, or (iii) a third party holds, directly 145 or indirectly, a Qualifying Interest in both Coincheck Parent and the holder of Ordinary Shares or Warrants. The term Qualifying Interest means a directly or indirectly held interest — either by an entity individually or jointly if an entity is part of a Qualifying Unity ( kwalificerende eenheid) — that enables such entity or such Qualifying Unity to exercise a definite influence over another entities’ decisions, such as Coincheck Parent or the holder of Ordinary Shares or Warrants as the case may be, and allows it to determine the other entities’ activities. The term Qualifying Unity means a cooperation between entities that has as the main purpose or one of the main purposes the avoidance of Dutch withholding tax levied pursuant to the Withholding Tax Act 2021; (viii) is an entity which is a resident of Aruba, Curaçao or Sint Maarten and fully or partly conducts a business