Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 399

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 399
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.S.Holder by the applicable withholding agent, including cash distributions on other property or sale proceeds from warrants or other property subsequently paid or credited to such Non-U.S.Holder. Any distribution not constituting a dividend will be treated first as reducing (but not below zero) the Non-U.S.Holder’s adjusted tax basis in its shares of Domesticated GigCapital7 Common Stock and, to the extent such distribution exceeds the Non-U.S.Holder’s adjusted tax basis, as gain realized from the sale or other disposition of the Domesticated GigCapital7 Common Stock, which will be treated as described below under the section entitled “ —2. Sale, Taxable Exchange or Other Taxable Disposition of Domesticated GigCapital7 Securities”. In addition, if Domesticated GigCapital7 determines that it is likely to be classified as a “United States real property holding corporation”, the applicable withholding agent may withhold fifteen (15%) of any distribution that exceeds Domesticated GigCapital7’s current and accumulated earnings and profits. See the section entitled “ —2. Sale, Taxable Exchange or Other Taxable Disposition of Domesticated GigCapital7 Securities” below. The withholding tax generally does not apply to dividends paid to a Non-U.S.Holder who provides an IRS Form W-8ECI,certifying that the dividends are effectively connected with the Non-U.S.Holder’s conduct of a trade or business within the United States. Instead, the effectively connected dividends will be subject to regular U.S. federal income tax as if the Non-U.S.Holder were a U.S. resident, subject to an applicable income tax treaty providing otherwise. A Non-U.S.Holder that is treated as a foreign corporation for U.S. federal income tax purposes receiving effectively connected dividends may also be subject to an additional “branch profits tax” imposed at a rate of thirty percent (30%) (or a lower applicable treaty rate). 213

| 2. | Sale, Taxable Exchange or Other Taxable Disposition of Domesticated GigCapital7 Securities |

A Non-U.S.Holder generally will not be subject to U.S. federal income or withholding tax in respect of gain recognized on a sale, taxable exchange or other taxable disposition of its Domesticated GigCapital7 Securities (including an expiration or redemption of the Domesticated GigCapital7 Warrants as described below under the section entitled “ —3. Exercise, Lapse or Redemption of Domesticated GigCapital7 Warrants”), unless:

| • |     | the gain is effectively connected with the conduct by the Non