Company: OSRH
Filing Date: 2025-06-23
Form Type: 424B3
Source: 0001213900-25-056351
Chunk: 148

Company: OSR Holdings, Inc.
Filing Date: 2025-06-23
Form: 424B3
Chunk 148
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 such holder and the amount
of any tax withheld with respect to those distributions. These information reporting requirements apply even if no withholding was required
because the distributions were effectively connected with the holder’s conduct of a U.S. trade or business, or withholding was
reduced or eliminated by an applicable income tax treaty. This information also may be made available under a specific treaty or agreement
with the tax authorities in the country in which the non-U.S. holder resides or is established. Backup withholding, generally will not
apply to payments to a non-U.S. holder of dividends on or the gross proceeds of a disposition of our common stock provided the non-U.S.
holder furnishes the required certification for its non-U.S. status, such as by providing a valid IRS Form W-8BEN, IRS Form W-8BEN-E,
or IRS Form W-8ECI, or certain other requirements are met, and if the payor does not have actual knowledge, or reason to know, that the
holder is a U.S. person who is not an exempt recipient.

Backup withholding is not an additional tax.
If any amount is withheld under the backup withholding rules, the non-U.S. holder should consult with a U.S. tax advisor regarding the
possibility of and procedure for obtaining a refund or a credit against the non-U.S. holder’s U.S. federal income tax liability,
if any.

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Withholding on Payment to Certain Foreign Accounts or Entities

Sections 1471 through 1474 of the Code (commonly
referred to as FATCA), impose a U.S. federal withholding tax of 30% on certain payments made to a “foreign financial institution”
(as specially defined under these rules) unless such institution enters into an agreement with the U.S. government to withhold on certain
payments and to collect and provide to the U.S. tax authorities substantial information regarding certain U.S. account holders of such
institution (which includes certain equity and debt holders of such institution, as well as certain account holders that are foreign
entities with U.S. owners) or an exemption applies. FATCA also generally will impose a U.S. federal withholding tax of 30% on certain
payments made to a non-financial foreign entity unless such entity provides the withholding agent a certification identifying certain
direct and indirect U.S. owners of the entity or an exemption applies. An intergovernmental agreement between the United States and an
applicable foreign country may modify