Company: OWLS
Filing Date: 2025-09-19
Form Type: F-1/A
Source: 0001193125-25-208098
Chunk: 240

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-19
Form: F-1/A
Chunk 240
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 Tax Under Taiwan law, an individual who is a tax resident of Taiwan is subject to estate tax on their worldwide estate and gift tax on any assets donated within Taiwan. Estate tax is currently payable at rates ranging from 10% of the first NT$50,000,000 to 20% of amounts over NT$100,000,000. Gift tax is payable at rates ranging from 10% of the first NT$25,000,000 to 20% of amounts over NT$50,000,000. Stamp Duty As our company is incorporated in the Cayman Islands and the Class A Common Shares are not registered in any register kept in Taiwan, no stamp duty is payable in Taiwan on any instrument of transfer upon a sale or gift of the Class A Common Shares. U.S. Taxation This section describes the material United States federal income tax consequences of owning Class A Common Shares. It applies to you only if you acquire your Class A Common Shares in this offering and you hold your Class A Common Shares as capital assets for tax purposes. This discussion addresses only United States federal income taxation and does not discuss all of the tax consequences that may be relevant to you in light of your individual circumstances, including foreign, state or local tax consequences, estate and gift tax consequences, and tax consequences arising under the Medicare contribution tax on net investment income or the alternative minimum tax. This section does not apply to you if you are a member of a special class of holders subject to special rules, including:

| • |     | a dealer in securities, |

| • |     | a trader in securities that elects to use a                  
 mark-to-market method of accounting for securities holdings, |

| • |     | a tax-exempt organization, |

| • |     | a life insurance company, |

| • |     | a person that actually or constructively owns 10% or more of the combined voting power of our voting stock or of 
 the total value of our stock,                                                                                    |

164

| • |     | a person that holds Class A Common Shares as part of a straddle or a hedging or conversion transaction, |

| • |     | a person that purchases or sells Class A Common Shares as part of a wash sale for tax purposes, or |

| • |     | a U.S. holder (as defined below) whose functional currency is not the U.S. dollar. |

This section is based on the Internal Revenue Code of 1986, as amended, its legislative history, existing and proposed regulations,