Company: OWLS
Filing Date: 2025-08-01
Form Type: DRS/A
Source: 0000950123-25-006894
Chunk: 239

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-08-01
Form: DRS/A
Chunk 239
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| • |     | any excess distribution that we make to you (generally, any distributions to you during a single taxable year,                                                                                                                                          
 other than the taxable year in which your holding period in the Class A Common Shares begins, that are greater than 125% of the average annual distributions received by you in respect of the Class A Common Shares during the three preceding taxable 
 years or, if shorter, your holding period for the Class A Common Shares that preceded the taxable year in which you receive the distribution).                                                                                                          |

Under these rules:

| • |     | the gain or excess distribution will be allocated ratably over your holding period for the Class A Common Shares, |

| • |     | the amount allocated to the taxable year in which you realized the gain or excess distribution or to prior years 
 before the first year in which we were a PFIC with respect to you will be taxed as ordinary income,              |

| • |     | the amount allocated to each other prior year will be taxed at the highest tax rate in effect for that year, and |

| • |     | the interest charge generally applicable to underpayments of tax will be imposed in respect of the tax 
 attributable to each such year.                                                                        |

If we are a PFIC and, at any time, have a non-U.S.subsidiary that is classified as a PFIC, you generally would be deemed to own a portion of the shares of such lower-tier PFIC and generally could incur liability for the deferred tax and interest charge described above if we (or our subsidiary) receive a distribution from, or dispose of all or part of our interest in, the lower-tier PFIC or if you otherwise were deemed to have disposed of an interest in the lower-tier PFIC. If we are a PFIC in a taxable year and our shares are treated as “marketable stock” in such year, you may make a mark-to-marketelection with respect to your Class A Common Shares. If you make this election, you will not be subject to the PFIC rules described above. Instead, in general, you will include as ordinary income each year the excess, if any, of the fair market value of your Class A Common Shares at the end of the taxable year over your adjusted basis in your Class A Common Shares. You will also recognize an ordinary loss in respect of the excess, if any, of the adjusted basis of your Class A Common Shares over their fair market value at the end of the taxable year (but only to the extent