Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 264

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 264
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 of the combined voting power of our voting stock or of 
 the total value of our stock,                                                                                    |

178

| • |     | a person that holds ADSs as part of a straddle or a hedging or conversion transaction, |

| • |     | a person that purchases or sells ADSs as part of a wash sale for tax purposes, or |

| • |     | a U.S. holder (as defined below) whose functional currency is not the U.S. dollar. |

This section is based on the Internal Revenue Code of 1986, as amended, its legislative history, existing and proposed regulations, published rulings and court decisions, all as currently in effect. These authorities are subject to change, possibly on a retroactive basis. In addition, this section is based upon the assumption that each obligation in the Deposit Agreement and any related agreement will be performed in accordance with its terms. If an entity or arrangement that is treated as a partnership for United States federal income tax purposes holds the ADSs, the United States federal income tax treatment of a partner will generally depend on the status of the partner and the tax treatment of the partnership. A 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 A