Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 265

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 265
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 should not be currently classified as a PFIC for United States federal income tax purposes and we do not expect to become a PFIC in the foreseeable future. However, this conclusion is a factual determination that is made annually and thus may be subject to change. It is therefore possible that we could become a PFIC in a future taxable year. In addition, our current position that we are not a PFIC is based in part upon the value of our goodwill which is based on the market value for our shares and ADSs. Accordingly, we could become a PFIC in the future if there is a substantial decline in the value of our shares and ADSs. In general, we will be a PFIC in a taxable year if:

| • |     | at least 75% of our gross income for the taxable year is passive income or |

| • |     | at least 50% of the value, determined on the basis of a quarterly average, of our assets in such taxable year is 
 attributable to assets that produce or are held for the production of passive income.                            |

“Passive income” generally includes dividends, interest, gains from the sale or exchange of investment property rents and royalties (other than certain rents and royalties derived in the active conduct of a trade or business) and certain other specified categories of income. If a foreign corporation owns at least 25% by value of the stock of another corporation, the foreign corporation is treated for purposes of the PFIC tests as owning its proportionate share of the assets of the other corporation and as receiving directly its proportionate share of the other corporation’s income. If we are or were to become a PFIC, you may be subject to increased United States federal income tax liabilities with respect to your ownership of ADSs and may be subject to burdensome reporting requirements. We cannot guarantee that we will not be a PFIC for our current taxable year or any future taxable year. 179

If we are treated as a PFIC, and you are a U.S. holder that did not make a mark-to-marketelection, as described below, you will generally be subject to special rules with respect to:

| • |     | any gain you realize on the sale or other disposition of your ADSs and |

| • |     | any excess distribution that we make to you (generally, any distributions to you during a single taxable year,                                                                                                                                           
 other than the taxable year in which your holding period in the ADSs begins, that are greater than 125% of