Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 266

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 266
---
 the average annual distributions received by you in respect of the ADSs during the three preceding taxable years or, if shorter, your holding 
 period for the ADSs that preceded the taxable year in which you receive the distribution).                                                                                                                                                               |

Under these rules:

| • |     | the gain or excess distribution will be allocated ratably over your holding period for the ADSs, |

| • |     | the amount allocated to the taxable year in which you realized the gain or excess distribution or to prior years 
 before the first year in which we were a PFIC with respect to you will be taxed as ordinary income,              |

| • |     | the amount allocated to each other prior year will be taxed at the highest tax rate in effect for that year, and |

| • |     | the interest charge generally applicable to underpayments of tax will be imposed in respect of the tax 
 attributable to each such year.                                                                        |

If we are a PFIC and, at any time, have a non-U.S.subsidiary that is classified as a PFIC, you generally would be deemed to own a portion of the shares of such lower-tier PFIC and generally could incur liability for the deferred tax and interest charge described above if we (or our subsidiary) receive a distribution from, or dispose of all or part of our interest in, the lower-tier PFIC or if you otherwise were deemed to have disposed of an interest in the lower-tier PFIC. If we are a PFIC in a taxable year and our shares or ADSs are treated as “marketable stock” in such year, you may make a mark-to-marketelection with respect to your ADSs. If you make this election, you will not be subject to the PFIC rules described above. Instead, in general, you will include as ordinary income each year the excess, if any, of the fair market value of your ADSs at the end of the taxable year over your adjusted basis in your ADSs. You will also recognize an ordinary loss in respect of the excess, if any, of the adjusted basis of your ADSs over their fair market value at the end of the taxable year (but only to the extent of the net amount of previously included income as a result of the mark-to-marketelection). Your basis in the ADSs will be adjusted to reflect any such income or loss amounts. Any gain that you recognize on the sale or other disposition of your ADSs would be ordinary income and any loss would be an ordinary loss to the extent