Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 263

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 263
---
 partner in a partnership holding the ADSs should consult its tax advisor with regard to the United States federal income tax treatment of an investment in the ADSs. You are a U.S. holder if you are a beneficial owner of ADSs and you are, for United States federal income tax purposes:

| • |     | a citizen or resident of the United States, |

| • |     | a domestic corporation, |

| • |     | an estate whose income is subject to United States federal income tax regardless of its source, or |

| • |     | a trust if a United States court can exercise primary supervision over the trust’s administration and one or 
 more United States persons are authorized to control all substantial decisions of the trust.                 |

| • |     | A non-U.S. holder is a beneficial owner of ADSs that is not a United                  
 States person and is not a partnership for United States federal income tax purposes. |

You should consult your own tax advisor regarding the United States federal, state and local tax consequences of owning and disposing of ADSs in your particular circumstances. In general, and taking into account the earlier assumptions, for United States federal income tax purposes, if you hold ADRs evidencing ADSs, you will be treated as the owner of the shares represented by those ADRs. Exchanges of shares for ADRs, and ADRs for shares, generally will not be subject to United States federal income tax. U.S. Holders The tax treatment of your ADSs will depend in part on whether or not we are classified as a passive foreign investment company, or PFIC, for United States federal income tax purposes. Except as discussed below under “—PFIC Classification”, this discussion assumes that we are not classified as a PFIC for United States federal income tax purposes. Distributions. The gross amount of any distribution we pay on our shares out of our current or accumulated earnings and profits (as determined for United States federal income tax purposes), other than certain pro-ratadistributions of our shares, will be treated as a dividend that is subject to United States federal income taxation. If you are a non-corporateU.S. holder, dividends that constitute qualified dividend income will be taxable to you at the preferential rates applicable to long-term capital gains provided that you hold the ADSs for more than 60 days during the 121-dayperiod beginning 60 days before the ex-dividenddate and meet other holding period requirements. Dividends we pay with respect to shares that are