Company: FUFU
Filing Date: 2025-06-10
Form Type: 424B5
Source: 0001213900-25-053161
Chunk: 25

Company: Bitfufu Inc.
Filing Date: 2025-06-10
Form: 424B5
Chunk 25
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, which are subject to change.

Prospective investors should consult their professional advisers on the possible tax consequences of buying, holding or selling any shares under the laws of their country of citizenship, residence or domicile.

The following is a discussion on certain Cayman Islands income tax consequences of an investment in the Class A Ordinary Shares. The discussion is a general summary of present law, which is subject to prospective and retroactive change. It is not intended as tax advice, does not consider any investor’s particular circumstances, and does not consider tax consequences other than those arising under Cayman Islands law.

Under Existing Cayman Islands Laws

Payments of dividends and capital in respect of our securities will
not be subject to taxation in the Cayman Islands and no withholding will be required on the payment of interest and principal or a dividend
or capital to any holder of Class A Ordinary Shares, nor will gains derived from the disposal of the Class A Ordinary Shares be subject
to Cayman Islands income or corporation tax. The Cayman Islands currently have no income, corporation or capital gains tax and no estate
duty, inheritance tax or gift tax.

No stamp duty is payable in respect of the issue of our securities
or on an instrument of transfer in respect of our securities, except for stamp duties which may be applicable on instruments executed
in, or, after execution, brought within the jurisdiction of the Cayman Islands.

The Cayman Islands currently levies no taxes on individuals or corporations
based upon profits, income, gains or appreciations and there is no taxation in the nature of inheritance tax or estate duty. There are
no other taxes likely to be material to the Company levied by the Government of the Cayman Islands save certain stamp duties which may
be applicable, from time to time, on certain instruments executed in or brought within the jurisdiction of the Cayman Islands.

The Cayman Islands enacted the International Tax Co-operation (Economic
Substance) Act (Revised) together with the Guidance Notes published by the Cayman Islands Tax Information Authority from time to time.
The Company is required to comply with the economic substance requirements from July 1, 2019 and make an annual report in the Cayman Islands
as to whether or not it is carrying on any relevant activities and if it is, it must satisfy an economic substance test.

<div align='center'>S-15

DIVIDEND POLICY</div>

Our
board of directors has discretion on whether to distribute dividends, subject to certain requirements of Cayman Islands law. In addition