Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 252

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 252
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 indirectly inherited from a person who was, the settlor, grantor or similar originator of a trust, foundation or similar entity that holds the Ordinary Shares or Warrants. This section is intended as general information only. Prospective holders of Ordinary Shares or Warrants should consult their own tax adviser regarding the tax consequences of any acquisition, holding or disposal of Ordinary Shares or Warrants. This section is based on Dutch tax law as applied and interpreted by Dutch tax courts and as published and in effect on the date of this prospectus, including the tax rates applicable on that date, without prejudice to any amendments introduced at a later date and implemented with or without retroactive effect. 166 Any reference in this section made to Dutch taxes, Dutch tax or Dutch tax law should be construed as a reference to any taxes of any nature levied by or on behalf of the Netherlands or any of its subdivisions or taxing authorities or to the law governing such taxes, respectively. The Netherlands means the part of the Kingdom of the Netherlands located in Europe. Any reference made to a treaty for the avoidance of double taxation concluded by the Netherlands includes the Tax Regulation for the Kingdom of the Netherlands ( Belastingregeling voor het Koninkrijk), the Tax Regulation for the State of the Netherlands ( Belastingregeling voor het land Nederland), the Tax Regulations for the Netherlands and Curaçao ( Belastingregeling Nederland Curaçao), the Tax Regulations for the Netherlands and St. Maarten ( Belastingregeling Nederland Sint Maarten) and the Agreement between the Taipei Representative Office in the Netherlands and the Netherlands Trade and Investment Office in 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