Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 252

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 252
---
 Qualifying Interest in the Company, (ii) the Company, directly or indirectly, holds a Qualifying Interest in the holder of Ordinary Shares or Warrants, or (iii) a third party holds, directly or indirectly, a Qualifying Interest in both the Company and the holder of Ordinary Shares or Warrants. An entity is also considered related to the Company if the entity is part of a qualifying unity ( kwalificerende eenheid) of entities that jointly directly or indirectly holds a Qualifying Interest in the Company. The term Qualifying Interest means a directly or indirectly held interest — either by an entity individually or jointly if an entity is part of a qualifying unity — that enables such entity or such collaborating group to exercise a definite influence over another entities’ decisions, such as the Company or the holder of Ordinary Shares or Warrants as the case may be, and allows it to determine the other entities’ activities; (viii) is an entity which is a resident of Aruba, Curaçao or Sint Maarten and fully or partly conducts a business through a permanent establishment ( vaste inrichting) or a permanent representative ( vaste vertegenwoordiger) in Bonaire, Sint Eustatius or Saba to which the Ordinary Shares or Warrants are attributable; and (ix)is not considered the beneficial owner ( uiteindelijk gerechtigde) of these Ordinary Shares or Warrants or the benefits derived from or realized in respect of these Ordinary Shares or Warrants. This section also does not describe any Dutch tax considerations or consequences arising from the Dutch Minimum Tax Act 2024 ( Wet minimumbelasting 2024; the Dutch implementation of Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large -scaledomestic groups in the European Union). Generally, such Dutch tax considerations or consequences may arise for a holder of Ordinary Shares or Warrants that is part of a multinational enterprise group which has at least one Dutch resident constituent entity (including permanent establishments situated in the Netherlands) or a large -scaledomestic group, both within the meaning of the Dutch Minimum Tax Act 2024, provided that such a group has an annual revenue of at least €750,000,000 in its (consolidated) financial statements in at least two of the four reporting years immediately preceding the relevant (reporting) year. If a holder of Ordinary Shares or Warrants is part of such a