Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 397

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 397
---
.

| III. | NON-U.S. HOLDERS |

As used in this section, a “ Non-U.S.Holder” is a beneficial owner of a GigCapital7 Security or Domesticated GigCapital7 Security, as applicable, who or that is for U.S. federal income tax purposes:

| • |     | a non-resident alien individual, other than certain former citizens and residents of the United States subject to U.S. tax as expatriates; |

| • |     | a foreign corporation; or |

| • |     | an estate or trust that is not a U.S. Holder. |

| A. | Tax Effects of the Domestication to Non-U.S. Holders |

The Domestication is not expected to result in any U.S. federal income tax consequences to a Non-U.S.Holder of GigCapital7 Securities unless the Domestication fails to qualify as an F Reorganization and such Non-U.S.Holder holds its GigCapital7 Securities in connection with the conduct of a trade or business in the United States (that, if required by an applicable income tax treaty, is attributable to a permanent establishment or fixed base that such Non-U.S.Holder maintains in the United States). Non-U.S.Holders will own stock and warrants of a U.S. corporation, i.e., Domesticated GigCapital7, rather than a non-U.S.corporation, i.e., GigCapital7, after the Domestication. Although the redemptions of Non-U.S.Holders that exercise redemption rights with respect to GigCapital7 Class A Ordinary Shares will occur prior to the Domestication, it is possible that the IRS could assert that for U.S. federal income tax purposes such redemptions should be treated as occurring after the Domestication. If such redemptions are treated for U.S. federal income tax purposes as occurring after the Domestication, Non-U.S.Holders exercising redemption rights would be subject to the potential tax consequences of the Domestication. Non-U.S.Holders should consult their tax advisors regarding the possibility that the redemptions are treated for U.S. federal income tax purposes as occurring after the Domestication despite the redemptions occurring in form prior to the Domestication, including the U.S. federal income tax considerations to them of such treatment.

| B. | Tax Effects to Non-U.S. Holders of Exercising Redemption Rights |

The U.S. federal income tax consequences to a Non-U.S.Holder of GigCapital7 Class A Ordinary Shares that exercises its redemption rights will depend