Company: CNCKW
Filing Date: 2025-01-28
Form Type: F-1
Source: 0001213900-25-007203
Chunk: 255

Company: Coincheck Group N.V.
Filing Date: 2025-01-28
Form: F-1
Chunk 255
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 Taipei for the avoidance of double taxation. This section does not describe any Dutch tax considerations or consequences that may be relevant where a holder of Ordinary Shares or Warrants: (i)is an individual and the income or capital gains derived by a holder of Ordinary Shares or Warrants from the Ordinary Shares or Warrants are attributable to employment activities, the income from which is taxable in the Netherlands; (ii)has a substantial interest ( aanmerkelijk belang) or a fictitious substantial interest ( fictief aanmerkelijk belang) in the Company within the meaning of chapter 4 of the Dutch Income Tax Act 2001 ( Wet inkoms tenbelasting 2001) (the “ITA”). Generally, a holder of Ordinary Shares or Warrants has a substantial interest in the Company if the holder of Ordinary Shares or Warrants, alone or — in case of an individual — together with a partner for Dutch tax purposes, or any relative by blood or by marriage in the ascending or descending line (including foster -children) of the holder of Ordinary Shares or Warrants or the partner, owns or holds, or is deemed to own or hold shares or certain rights to shares, including rights to directly or indirectly acquire shares, directly or indirectly representing 5% or more of the Company’s issued capital as a whole or of any class of Ordinary Shares or Warrants or profit participating certificates ( winstbewijzen) relating to 5% or more of the Company’s annual profits or 5% or more of the Company’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