Company: OSRH
Filing Date: 2025-06-23
Form Type: 424B3
Source: 0001213900-25-056351
Chunk: 144

Company: OSR Holdings, Inc.
Filing Date: 2025-06-23
Form: 424B3
Chunk 144
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 accumulate earnings to avoid U.S. federal income tax;                              |
| ● | banks, financial institutions, investment funds, insurance companies, brokers, dealers, or traders   
 in securities;                                                                                       |
| ● | tax-exempt organizations and governmental organizations;                                             |
| ● | tax-qualified retirement plans;                                                                      |
| ● | persons who acquire our common stock through the exercise of an option or otherwise as compensation; |
| ● | qualified foreign pension funds as defined in Section 897(l)(2) of the Code and entities all of the  
 interests of which are held by qualified foreign pension funds;                                      |
| ● | persons subject to the alternative minimum tax;                                                      |
| ● | persons subject to special tax accounting rules under Section 451(b) of the Code;                    |
| ● | persons that own or have owned, actually or constructively, more than 5% of our common stock;        |
| ● | persons who have elected to mark securities to market; and                                           |
| ● | persons holding our common stock as part of a hedging or conversion transaction or straddle, or a    
 constructive sale, or other risk reduction strategy or integrated investment.                        |

If an entity or arrangement that is classified
as a partnership for U.S. federal income tax purposes holds our common stock, the U.S. federal income tax treatment of a partner in the
partnership will generally depend on the status of the partner, the activities of the partnership and certain determinations made at
the partner level. Partnerships holding our common stock and the partners in such partnerships are urged to consult their tax advisors
about the particular U.S. federal income tax consequences to them of holding and disposing of our common stock.

THIS DISCUSSION IS NOT TAX ADVICE. PROSPECTIVE INVESTORS SHOULD CONSULT THEIR TAX ADVISORS REGARDING THE PARTICULAR U.S. FEDERAL INCOME TAX CONSEQUENCES TO THEM OF ACQUIRING, OWNING, AND DISPOSING OF OUR COMMON STOCK, AS WELL AS ANY TAX CONSEQUENCES ARISING UNDER ANY STATE, LOCAL OR FOREIGN TAX LAWS AND ANY OTHER U.S. FEDERAL TAX LAWS.

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Definition of Non-U.S. Holder

For purposes of this discussion, a non-U.S. holder
is any beneficial owner of our common stock that is not a “U.S. person” or a partnership (including any entity or arrangement
treated as a partnership) for U.S. federal income tax purposes