Company: NKLR
Filing Date: 2025-09-16
Form Type: 424B3
Source: 0001213900-25-087981
Chunk: 251

Company: Terra Innovatum Global N.V.
Filing Date: 2025-09-16
Form: 424B3
Chunk 251
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AP”: Regional Tax on productive activities; •“ Italian White List”: the list of Countries and territories allowing a satisfactory exchange of information with Italy (i) currently included in the Italian Ministerial Decree of September4, 1996, as subsequently amended and supplemented or (ii) once effective in any other decree or regulation that will be issued in the future to provide the list of such countries and territories (and that will replace Ministerial Decree of September4, 1996), including any Country or territory that will be deemed listed therein for the purpose of any interim rule; •“ Non -Qualified Holdings”: holdings of the Ordinary Shares and any other rights or securities through which Ordinary Shares may be acquired, other than Qualified Holdings; •“ Qualified Holdings”: holdings of the Ordinary Shares and any other rights or securities through which the Ordinary Shares may be acquired, that represent, in case of shares listed on regulated markets, either (i) more than 2% of the overall voting rights exercisable at ordinary shareholders’ meetings or (ii) an interest in PubCo’s issued and outstanding capital exceeding 5%; and •“ Transfer of Qualified Holdings”: transfers of the Ordinary Shares and any other rights or securities through which the Ordinary Shares may be acquired, that exceed, over a period of 12 (twelve) months, the threshold for qualifying as Qualified Holdings. The twelve -monthperiod starts from the date when the shares, securities and the rights owned represent a percentage of voting rights or interest in PubCo’s capital that exceeds the aforesaid thresholds. In case of rights or securities through which the Ordinary Shares may be acquired, the percentage of voting rights or interest in PubCo’s capital potentially attributable to the holding of such rights and securities is taken into account. Taxation of Dividends The tax regime summarized in this subsection “— Taxation of Dividends” applies only to classes of holders of the Ordinary Shares and, if applicable, of the that are described here below. Dividends paid by PubCo are subject to the tax regime generally applicable to dividends paid by companies that are resident for tax purposes in the Republic of Italy. As mentioned, this subsection only describes the tax regime applicable to dividends paid out of profits that PubCo has realized as of fiscal year 2022. TAXATION OF HOLDERS OF ORDINARY SHARES TAX RESIDENT IN ITALY Individuals not engaged in business activity Under Decree No. 600 of September 29, 1973 (Decree 600), dividends paid to Italian resident individuals