Company: OSRH
Filing Date: 2025-06-23
Form Type: 424B3
Source: 0001213900-25-056351
Chunk: 147

Company: OSR Holdings, Inc.
Filing Date: 2025-06-23
Form: 424B3
Chunk 147
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 be subject to U.S. federal income tax on any gain realized
on the sale or other disposition of our common stock, unless:

Determining whether we are a USRPHC depends
on the fair market value of our U.S. real property interests relative to the fair market value of our other trade or business assets
and our foreign real property interests. We believe that we are not currently and we do not anticipate becoming a USRPHC for U.S. federal
income tax purposes, although there can be no assurance we will not in the future become a USRPHC.

Gain described in the first bullet point above
generally will be subject to U.S. federal income tax on a net income basis at the regular U.S. federal income tax rates in the same manner
as if such holder were a resident of the United States. A non-U.S. holder that is a foreign corporation also may be subject to an additional
branch profits tax equal to 30% (or such lower rate specified by an applicable income tax treaty) of its effectively connected earnings
and profits for the taxable year, as adjusted for certain items. A non-U.S. holder described in the second bullet point above will be
subject to U.S. federal income tax at a flat 30% rate (or such lower rate specified by an applicable income tax treaty), on gain realized
upon the sale or other taxable disposition of our common stock which may be offset by certain U.S.-source capital losses (even though
the individual is not considered a resident of the United States), provided that the non-U.S. holder has timely filed U.S. federal income
tax returns with respect to such losses. If we are or become a United States real property holding corporation during the period described
in the third bullet point above and our common stock is not regularly traded for purposes of the relevant rules, gain arising from the
sale or other taxable disposition of our common stock by a non-U.S. holder will generally be subject to U.S. federal income tax in the
same manner as gain that is effectively connected with the conduct of a U.S. trade or business, except that the branch profits tax generally
will not apply.

Non-U.S. holders should consult their tax advisors
regarding any applicable income tax treaties that may provide for different rules.

Information Reporting and Backup Withholding

Annual reports are required to be filed with
the IRS and provided to each non-U.S. holder indicating the amount of distributions on our common stock paid to