Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 257

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 257
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 tax authorities. If, however, a holder of Ordinary Shares or Warrants would receive dividends, including dividends on the Ordinary Shares or Warrants, in a calendar year in respect of which an aggregate amount of EUR 1,000 in Dutch dividend withholding tax would be due based on the rate of 15%, the burden of proof with respect to beneficial ownership of such dividends rests on the holder of Ordinary Shares or Warrants. 170 Taxes on Income and Capital Gains Residents of the Netherlands The description of certain Dutch tax consequences in this section is only intended for the following holder of Ordinary Shares or Warrants: (i)individuals who are resident or deemed to be resident in the Netherlands (“Dutch Resident Individuals”); and (ii)entities or enterprises that are subject to the CITA and are resident or deemed to be resident in the Netherlands (“Dutch Resident Corporate Entities”). Dutch Resident Individuals engaged or deemed to be engaged in an enterprise or in miscellaneous activities Dutch Resident Individuals engaged or deemed to be engaged in an enterprise or in miscellaneous activities ( resultaat uit overige werkzaamheden) are generally subject to income tax at statutory progressive rates with a maximum of 49.50% on any benefits derived or deemed to be derived from the Ordinary Shares or Warrants, including any capital gains realized on any disposal of the Ordinary Shares or Warrants, where those benefits are attributable to: (i)an enterprise from which a Dutch Resident Individual derives profits, whether as an entrepreneur ( ondernemer) or by being co -entitled( medegerechtigde) to the net worth of this enterprise other than as an entrepreneur or shareholder; or (ii)miscellaneous activities, including activities which are beyond the scope of active portfolio investment activities ( meer dan normaal vermogensbeheer). Dutch Resident Individuals not engaged or deemed to be engaged in an enterprise or in miscellaneous activities Generally, Ordinary Shares or Warrants held by a Dutch Resident Individual who is not engaged or deemed to be engaged in an enterprise or in miscellaneous activities, or who is so engaged or deemed to be engaged but the Ordinary Shares or Warrants are not attributable to that enterprise or miscellaneous activities, will be subject to an annual income tax imposed on a fictitious yield on the fair market value of the Ordinary Shares or Warrants on 1 January of each calendar year under the regime for savings and investments ( inkomen uit sparen en beleggen). Irrespective of the actual income or capital gains realized, the annual taxable benefit from a Dutch Resident Individual