Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 203

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 203
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 banks; |

| ● | financial institutions; |

| ● | insurance companies; |

| ● | pension plans; |

| ● | cooperative; |

| ● | regulated investment companies; |

| ● | real estate investment 
 trusts;                |

| ● | broker-dealers; |

| ● | persons that elect to mark  
 their securities to market; |

| ● | U.S. expatriates or                     
 former long-term residents of the U.S.; |

| ● | governments or agencies       
 or instrumentalities thereof; |

| ● | tax-exempt entities              
 (including private foundations); |

| ● | persons liable for alternative 
 minimum tax;                   |

| ● | persons holding our Class                                                               
 A Ordinary Shares as part of a straddle, hedging, conversion or integrated transaction; |

| ● | persons that actually or                                                                                                 
 constructively own 10% or more of our voting power or value (including by reason of owning our Class A Ordinary Shares); |

| ● | persons who acquired our                                                                                    
 Class A Ordinary Shares pursuant to the exercise of any employee share option or otherwise as compensation; |

| ● | persons holding our Class                                              
 A Ordinary Shares through partnerships or other pass-through entities; |

| ● | beneficiaries of a Trust                
 holding our Class A Ordinary Shares; or |

| ● | persons holding our Class          
 A Ordinary Shares through a Trust. |

The discussion set forth below is addressed only to U.S. Holders (as defined below) that purchase Class A Ordinary Shares in this offering.

WE URGE PROSPECTIVE PURCHASERS OF OUR CLASS A ORDINARY SHARES TO CONSULT THEIR OWN TAX ADVISORS CONCERNING THE U.S. FEDERAL, STATE, LOCAL AND NON-U.S. TAX CONSEQUENCES OF PURCHASING, OWNING AND DISPOSING OF OUR CLASS A ORDINARY SHARES.

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Material U.S. Federal Income Tax Consequences Applicable to U.S. Holders of Our Class A Ordinary Shares

The following sets forth the material U.S. federal income tax consequences related to the ownership and disposition of our Class A Ordinary Shares. It is directed to U.S. Holders (as defined below) of our Class A Ordinary Shares and is based upon laws and relevant interpretations thereof in effect as of the date of this prospectus, all of which are subject to change. This description does not deal with all possible tax consequences relating to ownership and disposition of our Class A Ordinary Shares or U.S.