Company: OWLS
Filing Date: 2025-09-03
Form Type: F-1
Source: 0001193125-25-195057
Chunk: 242

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-03
Form: F-1
Chunk 242
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 Shares should consult its tax advisor with regard to the United States federal income tax treatment of an investment in the Class A Common Shares. You are a U.S. holder if you are a beneficial owner of Class A Common Shares 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 Class A Common Shares 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 Class A Common Shares in your particular circumstances. U.S. Holders The tax treatment of your Class A Common Shares will depend in part on whether or not we are classified as a passive foreign investment company, or PFIC, for United States federal income tax purposes. Except as discussed below under “—PFIC Classification”, this discussion assumes that we are not classified as a PFIC for United States federal income tax purposes. Distributions. The gross amount of any distribution we pay on our shares out of our current or accumulated earnings and profits (as determined for United States federal income tax purposes), other than certain pro-ratadistributions of our shares, will be treated as a dividend that is subject to United States federal income taxation. If you are a non-corporateU.S. holder, dividends that constitute qualified dividend income will be taxable to you at the preferential rates applicable to long-term capital gains provided that you hold the Class A Common Shares for more than 60 days during the 121-dayperiod beginning 60 days before the ex-dividenddate and meet other holding period requirements. Dividends we pay with respect to the Class A Common Shares generally will be qualified dividend income provided that, in the year that you receive the dividend, the Class A Common Shares are readily tradable on an established securities market in the United States. We intend to list our Class A Common Shares on Nasdaq and we therefore expect that dividends we pay with respect to our Class A Common Shares will be qualified