Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 398

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 398
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 on whether the redemption qualifies as a sale of shares redeemed, as 212

described above under “ II. U.S. Holders—B. Tax Effects to U.S. Holders of Exercising Redemption Rights—1. Generally”. Regardless of whether it is treated as a sale of GigCapital7 Class A Ordinary Shares or as a corporate distribution on the GigCapital7 Class A Ordinary Shares for U.S. federal income tax purposes, the redemption is not expected to result in any U.S. federal income tax consequences to the Non-U.S.Holder unless such Non-U.S.Holder holds such GigCapital7 Class A Ordinary Shares in connection with the conduct of a trade or business in the United States (that, if required by an applicable income tax treaty, is attributable to a permanent establishment or fixed base that such Non-U.S.Holder maintains in the United States).

| C. | Tax Consequences of the Merger to GigCapital7 and Non-U.S. Holders of GigCapital7 Securities |

Neither GigCapital7 nor any Non-U.S.Holder of GigCapital7 Securities that received Domesticated GigCapital7 Securities in connection with the Domestication will be subject to any material U.S. federal income tax consequences solely in connection with the Merger.

| D. | Tax Consequences of Ownership and Disposition of Domesticated GigCapital7 Securities |

| 1. | Taxation of Distributions |

In general, any distributions (including constructive distributions, but not including certain distributions of Domesticated GigCapital7 stock or rights to acquire Domesticated GigCapital7 stock) made to a Non-U.S.Holder of shares of Domesticated GigCapital7 Common Stock, to the extent paid out of Domesticated GigCapital7’s current or accumulated earnings and profits (as determined under U.S. federal income tax principles), will constitute dividends for U.S. federal income tax purposes and, provided such dividends are not effectively connected with the Non-U.S.Holder’s conduct of a trade or business within the United States, Domesticated GigCapital7 will be required to withhold tax from the gross amount of the dividend at a rate of thirty percent (30%), unless such Non-U.S.Holder is eligible for a reduced rate of withholding tax under an applicable income tax treaty and provides proper certification of its eligibility for such reduced rate (usually on an IRS Form W-8BENor W-8BEN-E).In the case of any constructive dividend, it is possible that this tax would be withheld from any amount owed to a Non-U