Company: NCEL
Filing Date: 2025-06-23
Form Type: F-4/A
Source: 0001213900-25-056787
Chunk: 477

Company: NewcelX Ltd.
Filing Date: 2025-06-23
Form: F-4/A
Chunk 477
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 (a) any outstanding NLS Common Shares held by such shareholder, and (b) if any, the number of preferred shares and warrants convertible into NLS Common Shares that the holder has the right to acquire within 60 days of June [*], 2025 without such holder or any of such holder’s affiliates beneficially owning more than the beneficial ownership limitation of 9.99%. The address for Alpha is Lettstrasse 32, Vaduz 9490, Liechtenstein. Nicola Feuerstein, a Director of Alpha, holds voting and dispositive power over the securities held by Alpha. 277 SWISS TAX CONSIDERATIONS The following description is not intended to constitute a complete analysis of all tax consequences relating to the ownership or disposition of our shares. You should consult your own tax advisor concerning the tax consequences of your particular situation, as well as any tax consequences that may arise under the laws of any state, local, foreign, including Swiss, or other taxing jurisdiction. Moreover, only potential tax consequences from the perspective of the shareholders of NLS are outlined. This summary of material Swiss tax consequences is based on Swiss law and regulations and the practice of the Swiss tax administration as in effect on the date hereof, all of which are subject to change (or subject to changes in interpretation), possibly with retroactive effect. The summary does not purport to take into account the specific circumstances of any particular shareholder or potential investor and does not relate to persons in the business of buying and selling NLS Common Shares, NLS Preferred Shares or other securities. The summary is not intended to be, and should not be interpreted as, legal or tax advice to any particular potential shareholder/s, and no representation with respect to the tax consequences to any particular shareholder/s is made. Current and prospective shareholders are advised to consult their own tax advisers in light of their particular circumstances as to the Swiss tax laws, regulations and regulatory practices that could be relevant for them in connection with the acquiring, owning and selling or otherwise disposing of NLS Common Shares, NLS Preferred Shares or other securities and receiving dividends and similar cash or in -kinddistributions on NLS Common Shares or Preferred Shares (including dividends on liquidation proceeds and share dividends) or distributions on NLS Common Shares or Preferred Shares based upon a capital reduction ( Nennwertrückzahlungen) or reserves paid out of capital contributions ( Reserven aus Kapitaleinlagen) and the consequences thereof under the tax laws, regulations and regulatory practices of Switzerland. Tax considerations linked