Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 218

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 218
---
 of the nominal paid -upshare capital in Coincheck Parent; (vi)is an entity in respect of which the dividend withholding tax exemption ( inhoudingsvrijstelling) can or must be applied with respect to any profits derived from the Ordinary Shares (pursuant to Section 4 or Section 4a of the Dutch Dividend Withholding Tax Act 1965 ( Wet op de dividendbelasting 1965) (the “DWTA”)). Pursuant to Section 4 DWTA, a dividend withholding tax exemption may apply if a holder of Ordinary Shares holds an interest of 5% or more of the nominal paid -upshare capital in Coincheck Parent. Pursuant to Section 4a DWTA, a dividend withholding tax exemption may generally be applied if a holder of Ordinary Shares (x) is an entity that is tax resident in the Netherlands that is not subject to Dutch corporate income tax, or (y) is an entity which (a) is a resident in a member state of the European Union (“EU”), or a state that is a party to the Agreement on the European Economic Area (“EEA”; Iceland, Liechtenstein or Norway) or, to the extent that it concerns shares that are held as a portfolio investment, another state that has been designated by means of a ministerial decree as a state with which the Netherlands can exchange information in line with the international standard on exchange of information, (b) is not subject to a profit tax levied by that state and (c) would not have been subject to Dutch corporate income tax had that entity been resident in the Netherlands, and such holder of Ordinary Shares has obtained a formal decision from the Dutch tax authorities stating that these requirements are met ( kwalificatiebeschikking); (vii) is an entity that is related ( gelieerd) to Coincheck Parent within the meaning of the Withholding Tax Act 2021 ( Wet bronbelasting 2021). An entity is considered related if (i) it holds, directly or indirectly, a Qualifying Interest in Coincheck Parent, (ii) Coincheck Parent, directly or indirectly, holds a Qualifying Interest in the holder of Ordinary Shares or Warrants, or (iii) a third party holds, directly 145 or indirectly, a Qualifying Interest in both Coincheck Parent and the holder of Ordinary Shares or Warrants. The term Qualifying Interest means a directly or indirectly held interest — either by an entity individually or jointly if an entity is part of a