Company: ABTC
Filing Date: 2025-09-03
Form Type: 424B5
Source: 0001213900-25-083737
Chunk: 16

Company: American Bitcoin Corp.
Filing Date: 2025-09-03
Form: 424B5
Chunk 16
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 foregoing,
Non-U.S. Holders should expect that the gross amount of any distributions with respect to Class A common stock will generally be subject
to U.S. withholding tax, unless the applicable withholding agent elects to withhold a lesser amount based on a reasonable estimate of
the amount of the distribution that would be treated as a dividend.

Dividends that are effectively
connected with a Non-U.S. Holder’s conduct of a trade or business within the United States (and, if an applicable income tax treaty
so requires, are attributable to a permanent establishment or fixed base maintained by the Non-U.S. Holder in the United States) will
generally not be subject to U.S. withholding tax if the Non-U.S. Holder complies with applicable certification and disclosure requirements
(generally by providing an IRS Form W-8ECI). Instead, such dividends will generally be subject to U.S. federal income tax on a net income
basis at the regular graduated U.S. federal income tax rates generally applicable to U.S. persons and, in the case of corporate Non-U.S.
Holders, may also be subject to an additional branch profits tax.

Sale or Other Disposition of Class A common stock

A Non-U.S. Holder will generally
not be subject to U.S. federal income tax on any gain realized upon the sale or other disposition of Class A common stock, unless:

| ● | the                                                                                        
 gain is effectively connected with the Non-U.S. Holder’s conduct of a trade or business    
 in the United States (and if an applicable income tax treaty so requires, is attributable  
 to a permanent establishment maintained by the Non-U.S. Holder in the United States), in   
 which case the gain will generally be subject to U.S. federal income tax on a net income   
 basis at the regular graduated rates generally applicable to U.S. persons and, in the case 
 of corporate Non-U.S. Holders, may also be subject to an additional branch profits tax;    |

| ● | the                                                                                           
 Non-U.S. Holder is a nonresident alien individual present in the United States for 183 days   
 or more during the taxable year of the disposition, and certain other requirements are met,   
 in which case the gain will generally be subject to U.S. federal income tax and may be offset 
 by U.S. source capital losses in certain circumstances; or                                    |

Non-U.S. Holders should consult their tax advisors regarding the tax consequences of the ownership and disposition of our Class A common