Company: CNCKW
Filing Date: 2025-07-30
Form Type: 20-F
Source: 0001628280-25-036727
Chunk: 244

Company: Coincheck Group N.V.
Filing Date: 2025-07-30
Form: 20-F
Item: Item 10
Chunk 244
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 to 5% or more of Coincheck Parent’s annual profits or 5% or more of Coincheck Parent’s 
liquidation proceeds;
(iii)   is an entity that, although it is in principle subject to Dutch corporate income tax under the Dutch 
Corporate Income Tax Act 1969 (Wet op de vennootschapsbelasting 1969) (the “CITA”), is not subject 
to Dutch corporate income tax or is fully or partly exempt from Dutch corporate income tax (such as a 
qualifying pension fund as described in Section 5 CITA and a tax exempt investment fund (vrijgestelde 
beleggingsinstelling) as described in Section 6a CITA), or is an entity that is not tax resident in the 
Netherlands and that has a function comparable to a tax exempt investment fund (vrijgestelde 
beleggingsinstelling) as described in Section 6a CITA;
(iv)   is an investment institution (beleggingsinstelling) as described in Section 28 CITA, or is an entity that is 
not tax resident in the Netherlands and that has a function comparable to an investment institution 
(beleggingsinstelling) as described in Section 28 CITA;
(v)    is required to apply the participation exemption (deelnemingsvrijstelling) with respect to the Ordinary 
Shares (as described in Section 13 CITA). Generally, a holder of Ordinary Shares is required to apply 
the participation exemption if it is subject to Dutch corporate income tax and it, or a related entity, holds 
an interest of 5% or more of the nominal paid-up share capital in Coincheck Parent;
(vi)   is an entity in respect of which the dividend withholding tax exemption (inhoudingsvrijstelling) can or 
must be applied with respect to any profits derived from the Ordinary Shares (pursuant to Section 4 or 
Section 4a of the Dutch Dividend Withholding Tax Act 1965 (Wet op de dividendbelasting 1965) (the 
“DWTA”)). Pursuant to Section 4 DWTA, a dividend withholding tax exemption may apply if a holder 
of Ordinary Shares holds an interest of 5% or more of the nominal paid-up share capital in Coincheck 
Parent. Pursuant to Section 4a DWTA, a dividend withholding tax exemption may generally be applied 
if a holder of Ordinary Shares (x) is