Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 251

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 251
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 Warrants. Non-Japanese Holders No particular tax consequences are expected to arise in Japan as a result of the acquiring, owning, exercising or disposing of the Ordinary Shares or the Public Warrants for a holder that is not a resident of Japan. Japanese Holders The following tax consequences are expected to arise in Japan for a holder that is a resident of Japan. If a shareholder is an individual, dividends paid to the shareholder are taxable in Japan. As the dividends are paid by a foreign corporation, deduction for dividend cannot be claimed. When Ordinary Shares are transferred to third parties, shareholders will be taxed on the capital gains on transfer as they would be if they were investing in shares of a Japanese corporation, but they will also be taxed on foreign exchange gains. By filing a tax return, such shareholders may claim a foreign tax credit within certain credit limits for Dutch withholding tax. If a shareholder is a corporation, and the Ordinary Shares held by the corporation are treated as “trading securities,” the valuation gain or loss at the end of the fiscal year is included in the amount of gain or loss for the purpose of calculating the Japanese corporate income tax for the fiscal year. When Ordinary Shares are transferred to third parties, Japanese corporate income tax will be imposed on gains on the transfer. The sale of Ordinary Shares in the U.S. public market does not affect the “taxable sales ratio” for Japanese consumption tax purposes since the transfer price is not taxable. If a share purchase agreement of Ordinary Shares is physically executed in Japan and the agreement specifies the price to be paid, then stamp tax will be imposed. Material Dutch Tax Considerations of Acquiring, Owing or Disposing of Ordinary Shares or Warrants Taxation in the Netherlands This section outlines the principal Dutch tax consequences of the acquisition, holding, settlement, redemption and disposal of the Ordinary Shares or Warrants. It does not present a comprehensive or complete description of all aspects of Dutch tax law which could be relevant to a holder of Ordinary Shares or Warrants. For Dutch tax purposes, a holder of Ordinary Shares or Warrants may include an individual or entity not holding the legal title to the Ordinary Shares or Warrants, but to whom, or to which, the Ordinary Shares or Warrants are, or the income from the Ordinary Shares or Warrants is, nevertheless attributed based either on this individual or entity owning a beneficial interest in the Ordinary Shares or Warrants or on specific statutory provisions. These include statutory provisions attributing Ordinary Shares or Public Warrants to an individual who is, or who has directly or