Company: GHRS
Filing Date: 2025-07-29
Form Type: 20-F/A
Source: 0001140361-25-027850
Chunk: 244

Company: GH Research PLC
Filing Date: 2025-07-29
Form: 20-F/A
Chunk 244
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including dividends on liquidation proceeds and share dividends) or distributions on our ordinary shares based upon a capital reduction or reserves paid out of capital contributions and the consequences thereof under the tax laws, regulations and regulatory practices of the United States or Ireland. Material U.S. Federal Income Tax Consequences for U.S. Holders The following is a description of the material U.S. federal income tax consequences to U.S. Holders, as defined below, of owning and disposing our ordinary shares. It does not describe all tax consequences that may be relevant to a particular person’s decision to acquire ordinary shares. This discussion applies only to a U.S. Holder that holds ordinary shares as capital assets for U.S. federal income tax purposes (generally, property held for investment). In addition, it does not describe any tax consequences other than U.S. federal income tax consequences, including state and local tax consequences and estate tax consequences, and does not describe all of the U.S. federal income tax consequences that may be relevant in light of the U.S. Holder’s particular circumstances, including alternative minimum tax consequences, the potential application of the provisions of the Code known as the Medicare contribution tax, special tax accounting rules under Section 451(b) of the Code, and tax consequences applicable to U.S. Holders subject to special rules, such as:

| • | certain banks, insurance companies and other financial institutions; |

| • | brokers, dealers or traders in securities who use a mark-to-market method of tax accounting; |

| • | persons holding ordinary shares as part of a straddle, wash sale, conversion transaction or other integrated transaction or persons entering into a constructive sale with respect to the ordinary shares; |

| • | persons whose functional currency for U.S. federal income tax purposes is not the U.S. dollar; |

| • | entities or arrangements classified as partnerships or S corporations for U.S. federal income tax purposes (and investors therein); |

| • | tax-exempt entities, including an “individual retirement account” or “Roth IRA,” or governmental entities; |

| • | real estate investment trusts or regulated investment companies; |

| • | former U.S. citizens or long-term residents of the United States; |

| • | persons that own or are deemed to own 10% or more of the voting power or value of our shares; or |

| • | persons holding ordinary shares in connection with a trade or business conducted outside of the United States or in connection with a permanent establishment or other fixed place of business outside of