Company: ZK
Filing Date: 2025-03-20
Form Type: 20-F
Source: 0001410578-25-000390
Chunk: 231

Company: ZEEKR Intelligent Technology Holding Ltd
Filing Date: 2025-03-20
Form: 20-F
Item: Item 10
Chunk 231
---
, may be withheld at source). These rates may be reduced by an applicable tax treaty or tax arrangement, but it is unclear whether non-PRC shareholders of our company would be able to obtain the benefits of any tax treaties or agreements between their country of tax residence and the PRC in the event that we are treated as a PRC resident enterprise.
Material U.S. Federal Income Tax Considerations
The following are material U.S. federal income tax consequences to you of the ownership and disposition of the ADSs or ordinary shares, but this discussion does not purport to be a comprehensive description of all of the tax considerations that may be relevant to your decision to own the ADSs or ordinary shares.
This discussion applies to you only if you are a U.S. Holder (as defined below) and you hold the ADSs or underlying ordinary shares as capital assets for U.S. federal income tax purposes. In addition, it does not describe all of the tax consequences that may be relevant in light of your particular circumstances, including any minimum tax, the Medicare contribution tax on net investment income and tax consequences applicable to you if you are subject to special rules, such as if you are:

●   a financial institution;
----------------------------

●   an insurance company;
-------------------------

●   a regulated investment company;
-----------------------------------

●   a dealer or electing trader in securities that uses a mark-to-market method of tax accounting;
--------------------------------------------------------------------------------------------------

●   a person that holds ADSs or ordinary shares as part of a straddle, hedging, integrated or similar transaction;
------------------------------------------------------------------------------------------------------------------

●   a person whose functional currency for U.S. federal income tax purposes is not the U.S. dollar;
---------------------------------------------------------------------------------------------------

●   an entity classified as a partnership for U.S. federal income tax purposes or a partner or member thereof;
--------------------------------------------------------------------------------------------------------------

●   a tax-exempt entity, “individual retirement account” or “Roth IRA”;
-----------------------------------------------------------------------

●   a person that owns or is deemed to own ADSs or ordinary shares representing 10% or more of our stock by vote or value;
--------------------------------------------------------------------------------------------------------------------------
127

●   a person that acquired ADSs or ordinary shares pursuant to the exercise of an employee stock option or otherwise as compensation; or
----------------------------------------------------------------------------------------------------------------------------------------

·   a person that holds ADSs or ordinary shares in connection with a trade or business outside the United States.
-----------------------------------------------------------------------------------------------------------------
If you are a partnership (or other entity classified as a partnership for U.S. federal income tax purposes) that owns ADSs or ordinary shares, the U.S