Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 237

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 237
---
144 by Shell Companies or Former Shell Companies Rule 144 is not available for the resale of securities initially issued by shell companies (other than business combination related shell companies) or issuers that have been at any time previously a shell company. However, Rule 144 also includes an important exception to this prohibition if the following conditions are met: •the issuer of the securities that was formerly a shell company has ceased to be a shell company; •the issuer of the securities is subject to the reporting requirements of Section 13 or 15(d) of the Exchange Act; •the issuer of the securities has filed all Exchange Act reports and materials required to be filed, as applicable, during the preceding 12months (or such shorter period that the issuer was required to file such reports and materials); and •at least one year has elapsed from the time that the issuer filed Form 20 -Ftype information with the SEC reflecting its status as an entity that is not a shell company. 159 TAXATION Certain U.S. Federal Income Tax Consequences to U.S. Holders The following discussion describes certain U.S. federal income tax consequences of the ownership and disposition of Ordinary Shares and Private Warrants. This discussion deals only with Ordinary Shares and Private Warrants, in each case, that are held as capital assets by a U.S. Holder (as defined below). In addition, the discussion set forth below is applicable only to U.S. Holders (i) who are residents of the United States for purposes of the Convention Between the United States of America and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income(the “Treaty”), (ii) whose Ordinary Shares and/or Private Warrants, as applicable, are not, for purposes of the Treaty, effectively connected with a permanent establishment in the Netherlands and (iii) who otherwise qualify for the full benefits of the Treaty. As used herein, the term “U.S. Holder” means a beneficial owner of Ordinary Shares or Private Warrants that is, for U.S. federal income tax purposes, any of the following: •an individual who is a citizen or resident of the United States; •a corporation (or other entity treated as a corporation for U.S. federal income tax purposes) created or organized in or under the laws of the United States, any state thereof or the District of Columbia; •an estate the income of which is subject to U.S. federal income taxation regardless of its source; or •a