# EDGAR Filing Document

**Accession Number:** 0002054696
**File Stem:** 0001193125-25-164422
**Filing Date:** 2025-7
**Character Count:** 39195
**Document Hash:** 1538b509894d87ca1748283c3ebc7d17
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-164422.hdr.sgml**: 20250724

**ACCESSION NUMBER**: 0001193125-25-164422

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 8

**FILED AS OF DATE**: 20250724

**DATE AS OF CHANGE**: 20250724

**EFFECTIVENESS DATE**: 20250724

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** NIQ Global Intelligence plc
- **CENTRAL INDEX KEY:** 0002054696
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** L2

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-288924
- **FILM NUMBER:** 251147082

**BUSINESS ADDRESS:**
- **STREET 1:** 200 WEST JACKSON BOULEVARD
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60606
- **BUSINESS PHONE:** 312-583-5100

**MAIL ADDRESS:**
- **STREET 1:** 200 WEST JACKSON BOULEVARD
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60606

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NIQ Global Intelligence Ltd
- **DATE OF NAME CHANGE:** 20250203

**As filed with the Securities and Exchange Commission on July 24, 2025** 

**Registration No. 333-** 

**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**WASHINGTON, D.C. 20549** 

**FORM S-8**

**REGISTRATION STATEMENT** 

***under***

***the SECURITIES ACT OF 1933***

## NIQ Global Intelligence plc
**(Exact Name of Registrant as Specified in Its Charter)** 

---

| | |
|:---|:---|
| **Ireland** | **Not applicable** |
| **(State or Other Jurisdiction of**<br> **Incorporation or Organization)** | **(I.R.S. Employer**<br> **Identification No.)** |

---

**200 West Jackson Boulevard** 

**Chicago, IL 60606** 

**312-583-5100** 

**(Address of Principal Executive Offices) (Zip Code)** 

**NIQ Global Intelligence plc 2025 Equity Incentive Plan** 

**(Full Title of the Plan)** 

**James Peck** 

**Chief Executive Officer** 

**NIQ Global Intelligence plc** 

**200 West Jackson Boulevard** 

**Chicago, IL 60606** 

**312-583-5100** 

**(Name, Address and Telephone Number of Agent for Service)** 

***with copies to:***

---

| | |
|:---|:---|
| **Craig Marcus, Esq.**<br> **Thomas Fraser, Esq.**<br> **Ropes & Gray LLP**<br> **Prudential Tower**<br> **800 Boylston Street**<br> **Boston, MA 02199-3600**<br> **(617) 951-7000** | **John Blenke, Esq.**<br> **Chief Legal Officer**<br> **NIQ Global Intelligence plc**<br> **200 West Jackson Boulevard**<br> **Chicago, IL 60606**<br> **312-583-5100** |

---

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.

---

| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ☐ | Accelerated filer | ☐ |
| Non-accelerated filer | ☒ | Smaller reporting company | ☐ |
|  |  | Emerging growth company | ☐ |

---

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act ☐

------

**PART I** 

**INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS** 

Information required by Part I to be contained in the Section 10(a) prospectus is omitted from this Registration Statement in accordance with Rule 428 under the Securities Act of 1933, as amended (the "Securities Act"), and the Note to Part I of Form S-8. Such information is not being filed with the Securities and Exchange Commission (the "Commission") either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act. Such information has been or will be delivered to participants in the plan covered by this Registration Statement as specified by Rule 428(b)(1) under the Securities Act.

**PART II** 

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT** 

**Item 3. Incorporation of Documents by Reference.** 

The following documents filed by NIQ Global Intelligence plc (the "Registrant") with the Commission are incorporated herein by reference:

(1) The Registrant's Prospectus dated July 
22, 2025 and to be filed with the Commission pursuant to [Rule 424(b)](http://www.sec.gov/Archives/edgar/data/0002054696/000119312525163597/d906383d424b4.htm) under the Securities Act relating to the Registrant's Registration
Statement on Form S-1 as amended (Registration No. 333-288376).

(2) [Amendment No. 2](http://www.sec.gov/Archives/edgar/data/0002054696/000119312525162268/d906383ds1a.htm) to the Registrant's Registration Statement on Form S-1 filed with the Commission on July 22, 2025 (File No. 333-288376), which contains the audited
financial statements for the Registrant's latest fiscal year for which such statements have been filed.

(3) The description of the Registrant's ordinary shares, $0.00001 nominal value per share, contained in the
Registrant's Registration Statement on [Form 8-A](http://www.sec.gov/Archives/edgar/data/0002054696/000119312525162900/d21394d8a12b.htm) , filed with the Commission pursuant to Section 12
of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), on July 23, 2025 and any other amendments or reports filed for the purpose of updating such description (File No. 001-42763).

All reports and other documents filed by the Registrant after the date hereof pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be part hereof from the date of filing of such reports and documents. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for the purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

**Item 4. Description of Securities.** 

Not applicable.

**Item 5. Interests of Named Experts and Counsel.** 

Not applicable.

------

**Item 6. Indemnification of Directors and Officers.** 

To the fullest extent permitted by Irish law, the Registrant's Articles of Association confer an indemnity on its directors and officers. However, this indemnity is limited by the Irish Companies Act 2014, or the Irish Companies Act, which prescribes that an advance commitment to indemnify only permits a company to pay the costs or discharge the liability of a director or company secretary where judgment is given in favor of the director or company secretary in any civil or criminal action in respect of such costs or liability, or where an Irish court grants relief because the director or company secretary acted honestly and reasonably and ought fairly to be excused. Any provision whereby an Irish company seeks to commit in advance to indemnify its directors or company secretary over and above the limitations imposed by the Irish Companies Act will be void under Irish law, whether contained in its Articles of Association or any contract between the company and the director or company secretary. This restriction does not apply to the Registrant's executives who are not directors of the Registrant, the company secretary or other persons who would be considered "officers" within the meaning of that term under the Irish Companies Act. The Registrant's Articles of Association also contain indemnification and expense advancement provisions for persons who are not its directors or company secretary.

The Registrant is permitted under its Articles of Association and the Irish Companies Act to take out directors' and officers' liability insurance, as well as other types of insurance, for its directors, officers, employees and agents. The Registrant has obtained and expects to continue to maintain insurance policies under which its directors and officers are insured, within the limits and subject to the limitations of those policies, against certain expenses in connection with the defense of, and certain liabilities that might be imposed as a result of, actions, suits or proceedings to which they are parties by reason of being or having been directors or officers. The coverage provided by these policies may apply whether or not the Registrant would have the power to indemnify such person against such liability under the provisions of Irish law.

Additionally, the Registrant and certain of its subsidiaries have entered into agreements to indemnify the Registrant's directors to the maximum extent allowed under applicable law. These agreements, among other things, will provide that the Registrant will indemnify its directors for certain expenses, judgments, fines and settlement amounts reasonably incurred by such person in any action or proceeding, including any action by or in its right, on account of any services undertaken by such person on its behalf or that person's status as its director.

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to the Registrant's directors, officers or persons controlling the Registrant pursuant to the foregoing provisions, the Registrant has been informed that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.

The underwriting agreement provides that the underwriters are obligated, under certain circumstances, to indemnify the Registrant's directors, officers, and controlling persons against certain liabilities, including liabilities under the Securities Act. Please see the form of underwriting agreement previously filed as Exhibit 1.1 to the Registration Statement on Form S-1 (File No. 333-288376) filed on July 14, 2025.

**Item 7. Exemption from Registration Claimed.** 

Not applicable.

------

**Item 8. Exhibits.** 

---

| | |
|:---|:---|
| **Exhibit<br>Number** | **Description** |
| 4.1 | [Memorandum and Articles of Association (previously filed as Exhibit 3.1 to the Registration Statement on Form S-1 (File No. 333-288376) filed on July 14, 2025 and incorporated herein by reference).](http://www.sec.gov/Archives/edgar/data/0002054696/000119312525158394/d893022dex31.htm) |
| 4.2 | [NIQ Global Intelligence plc 2025 Equity Incentive Plan (previously filed as Exhibit 10.19 to the Registration Statement on Form S-1 (File No. 333-288376) filed on July 14, 2025 and incorporated herein by reference).](http://www.sec.gov/Archives/edgar/data/0002054696/000119312525158394/d893022dex1019.htm) |
| 5.1 | [Opinion of Arthur Cox LLP](d896032dex51.htm) |
| 23.1 | [Consent of Independent Registered Public Accountant](d896032dex231.htm) |
| 23.2 | [Consent of Arthur Cox LLP (included in Exhibit 5.1)](d896032dex51.htm) |
| 24.1 | [Power of Attorney (included on the signature page)](d896032ds8.htm#sig) |
| 107 | [Filing Fee Table](d896032dexfilingfees.htm) |

---

**Item 9. Undertakings.** 

(a) The undersigned Registrant hereby undertakes:

(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:

(i) To include any prospectus required by Section 10(a)(3) of the Securities Act;

(ii) To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective Registration Statement;

(iii) To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement;

*Provided, however*, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.

(2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

(b) The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new Registration Statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

------

(c) Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question of whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.

**SIGNATURES** 

Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Chicago, Illinois, on this 24th day of July, 2025.

---

| | |
|:---|:---|
| NIQ Global Intelligence plc | NIQ Global Intelligence plc |
| By: | /s/ Michael Burwell |
| Name: | Michael Burwell |
| Title: | Chief Financial Officer |

---

\* \* \*

------

**POWER OF ATTORNEY** 

Each person whose signature appears below constitutes and appoints Michael Burwell and John Blenke, and each of them singly, his or her true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution in each of them singly, for him or her and in his or her name, place and stead, and in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement on Form S-8 of NIQ Global Intelligence plc, and to file the same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting to the attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite or necessary to be done in or about the premises, as full to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that the attorneys-in-fact and agents or any of each of them or their substitutes may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.

------

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ James Peck<br> James Peck | Chief Executive Officer and Chairman of the Board of Directors<br> (Principal Executive Officer) | July 24, 2025 |
| /s/ Michael Burwell<br> Michael Burwell | Chief Financial Officer<br> (Principal Financial Officer) | July 24, 2025 |
| /s/ Jamie Palm<br> Jamie Palm | Chief Accounting Officer<br> (Principal Accounting Officer) | July 24, 2025 |
| /s/ Christopher Egan<br> Christopher Egan | Director | July 24, 2025 |
| /s/ Racquel Harris Mason<br> Racquel Harris Mason | Director | July 24, 2025 |
| /s/ Ralf Klein-Bölting<br> Ralf Klein-Bölting | Director | July 24, 2025 |
| /s/ Samuel Allen Hamood<br> Samuel Allen Hamood | Director | July 24, 2025 |
| /s/ Todd Lachman<br> Todd Lachman | Director | July 24, 2025 |
| /s/ Elizabeth Lempres<br> Elizabeth Lempres | Director | July 24, 2025 |
| /s/ Julien Lo<br> Julien Lo | Director | July 24, 2025 |
| /s/ Christopher Pike<br> Christopher Pike | Director | July 24, 2025 |
| /s/ David Rawlinson<br> David Rawlinson | Director | July 24, 2025 |
| /s/ Charlotte Simonelli<br> Charlotte Simonelli | Director | July 24, 2025 |
| /s/ Gabriela Weiss<br> Gabriela Weiss | Director | July 24, 2025 |
| /s/ John Blenke<br> John Blenke | Authorized Representative in the United States | July 24, 2025 |

---

## Exhibit 5.1

**Exhibit 5.1** 

---

| | |
|:---|:---|
| ![LOGO](g896032g72t13.jpg) | ![LOGO](g896032g00l23.jpg) |

---

24 July 2025

Board of Directors

NIQ Global Intelligence plc

Ten Earlsfort Terrace

Dublin 2

D02 T380

Ireland

---

| | |
|:---|:---|
| **Re:** | **NIQ Global Intelligence plc - registration statement on Form S-8 in relation to the NIQ Global Intelligence plc 2025 Equity Incentive Plan (the "2025 Plan")**  |

---

Dear Directors

1. **Basis of Opinion** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.1 We are acting as Irish counsel to NIQ Global Intelligence plc, registered number 605526, a public limited
company limited, incorporated under the laws of Ireland, with its registered office at Ten Earlsfort Terrace, Dublin 2, D02 T380 (the "**Company** "), in connection with the registration statement on Form S-8 to be filed with the United States Securities and Exchange Commission (the "**SEC**") on the date hereof (the "**Registration Statement**") under the Securities Act of 1933, as
amended (the "**Securities Act** "), with respect to up to 31,490,372 ordinary shares with nominal value US$0.00001 per share of the Company (the "**Shares**") that may be delivered pursuant to the 2025 Plan.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.2 This Opinion is confined to and given in all respects on the basis of the laws of Ireland (meaning Ireland
exclusive of Northern Ireland) in force as at the date hereof as currently applied by the courts of Ireland. We have made no investigation of and we express no opinion as to the laws of any other jurisdiction or the effect thereof. In particular, we
express no opinion on the laws of the European Union as they affect any jurisdiction other than Ireland. We have assumed without investigation that insofar as the laws of any jurisdiction other than Ireland are relevant, such laws do not prohibit
and are not inconsistent with any of the obligations or rights expressed in the Plan Documents (as defined in the Schedule) or the transactions contemplated thereby.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.3 This Opinion is also strictly confined to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the matters expressly stated herein at paragraph 2 below and is not to be read as extending by implication or
otherwise to any other matter;

![LOGO](g896032g0724193815013.jpg)

NI076-001/M151826-898567976-4652/0

------

![LOGO](g896032g74n06.jpg)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) the Plan Documents (as defined in the Schedule); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) the Searches (as defined at 1.7 below),

and is subject to the assumptions and qualifications set out below.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.4 We express no opinion, and make no representation or warranty, as to any matter of fact or in respect of any
documents which may exist in relation to the 2025 Plan or the Shares other than the Plan Documents.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.5 In giving this Opinion, we have relied upon the Corporate Certificate (as defined in the Schedule to this
Opinion) and the Searches and we give this Opinion expressly on the terms that no further investigation or diligence in respect of any matter referred to in the Corporate Certificate or the Searches is required of us.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.6 For the purpose of giving this Opinion, we have examined and relied on copies sent to us by email in pdf or
other electronic format of the Plan Documents.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.7 For the purpose of giving this Opinion, we have caused to be made legal searches against the Company on
24 July 2025 (together the "**Searches** "):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) on the file of the Company maintained by the Registrar of Companies in the Irish Companies Registration Office
for mortgages, debentures or similar charges or notices thereof and for the appointment of any examiner, receiver or liquidator;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) in the Judgments Office of the High Court for unsatisfied judgments, orders, decrees and the like for the
twelve years immediately preceding the date of the search;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) in the Central Office of the High Court for any petitions filed in respect of the Company; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) in the Central Office of the High Court for any proceedings filed by or against the Company in the five years
immediately preceding the date of the search.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.8 This Opinion is governed by and is to be construed in accordance with the laws of Ireland as interpreted by the
courts of Ireland at the date hereof. This Opinion speaks only as of its date. We assume no obligation to update this Opinion at any time in the future or to advise you of any change in law, change in interpretation of law which may occur after the
date of this Opinion.

**2.** **Opinion** 

Subject to the assumptions and qualifications set out in this Opinion and to any matters not disclosed to us, we are of the opinion that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.1 The Company is a public limited company limited, is duly incorporated and validly existing under the laws of
Ireland and has the requisite corporate authority to allot and issue the Shares.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.2 When the Shares have been allotted and issued and, if required, paid for pursuant to and in accordance with the
terms and conditions referred to or summarised in the applicable resolutions and the 2025 Plan, the Shares will be validly issued, fully paid up and non-assessable (which term means when used herein that no
further sums are required to be paid by the holders thereof in connection with the allotment and issue of such Shares).

NI076-001/M151826-898567976-4652/0

------

![LOGO](g896032g74n06.jpg)

3. **Assumptions** 

For the purpose of giving this Opinion, we assume the following without any responsibility on our part if any assumption proves to have been untrue as we have not verified independently any assumption:

*The Registration Statement and the Plan* 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.1 that when filed with the SEC, the Registration Statement for the 2025 Plan will not differ in any material
respect from the latest draft that we have examined;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.2 that any awards granted pursuant to the 2025 Plan will be paid up in consideration of the receipt by the
Company prior to, or simultaneously with, the allotment and issue of the Shares pursuant thereto of cash at least equal to the nominal value of such Shares and any premium required to be paid up on the Shares pursuant to their terms of allotment and
issue and that where Shares are allotted and issued under the 2025 Plan without the requirement for the payment of cash consideration by or on behalf of the relevant beneficiary, then such shares shall either be fully paid up by the Company or one
of its subsidiaries within the time permitted by section 1027(1) of the Companies Act 2014 (as amended) (the "**Companies Act** ");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.3 that the Registration Statement and the filing thereof with the SEC has been authorised by all necessary
actions under all applicable laws other than Irish law;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.4 that the exercise of any options and rights granted under the 2025 Plan and the allotment and issue of the
Shares upon exercise of such options and rights (and the allotment and issue of the Shares in connection with any other awards granted under the 2025 Plan) will be conducted in accordance with the terms and the procedures described in the 2025 Plan
and the applicable award agreement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.5 that at the time of the allotment and issuance of the Shares, such allotment and issuance shall not be in
contravention or breach of any agreement, undertaking, arrangement, deed or covenant affecting the Company or to which the Company is a party or otherwise bound or subject;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.6 that the Company has sufficient authorised but unissued share capital to allot and issue the required number of
Shares to be delivered to the recipients of any awards granted under the 2025 Plan;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.7 that, at the time of the filing of the Registration Statement, the authority of the Company and the directors
of the Company to allot and issue the Shares, as provided for in the Companies Act and the constitution of the Company (the "**Constitution**") adopted by resolution of the members on 22 July 2025, is in full force and effect and
that the statutory pre-emption rights have been disapplied in respect of any allotment and issuance of the Shares;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.8 that the Company will continue to renew its authority to allot and issue the Shares in accordance with the
Companies Act and the terms and conditions set out in the Constitution and that, where such authority has not been renewed, the Company will not allot or issue the Shares after such authority has expired;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.9 with respect to Shares issued on or after the date of expiry of the Company's existing determination of
the re-allotment price of any Shares which constitute treasury shares, that the Company has determined at a general meeting in accordance with Sections 109 and/or 1078 of the Act of Ireland the re-allotment price of any Shares which constitute treasury shares;

NI076-001/M151826-898567976-4652/0

------

![LOGO](g896032g74n06.jpg)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.10 that from the date of the board resolutions set out in Schedule, no other corporate or other action has been
taken by the Company to amend, alter or repeal those resolutions;

*Authenticity and bona fides* 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.11 the completeness and authenticity of all documents submitted to us as originals or copies of originals and (in
the case of copies) conformity to the originals of copy documents and the genuineness of all signatories, stamps and seals thereon;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.12 where incomplete Plan Documents have been submitted to us or signature pages only have been supplied to us for
the purposes of issuing this Opinion, that the originals of such Plan Documents correspond in all respects with the last draft of the complete Plan Documents submitted to us;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.13 that the Plan Documents will be executed in a form and content having no material difference to the drafts
provided to us, will be delivered by the parties thereto, and that the terms thereof will be observed and performed by the parties thereto;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.14 that the copies produced to us of minutes of meetings and/or of resolutions correctly record the proceedings at
such meetings and/or the subject matter which they purport to record and that any meetings referred to in such copies were duly convened, duly quorate and held, that those present at any such meetings were entitled to attend and vote at the meeting
and acted bona fide throughout and that no further resolutions have been passed or other action taken which would or might alter the effectiveness thereof;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.15 that the Constitution of the Company effective as of 22 July 2025 is the current Constitution of the
Company, is up to date and has not been amended or superseded and that as of the date of this Opinion, there are no other terms governing the Shares other than the those set out in the Constitution of the Company;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.16 that there is, at the relevant time of the allotment and issue of the Shares, no matter affecting the authority
of the Directors to allot and issue the Shares, not disclosed by the Constitution or the resolutions produced to us, which would have any adverse implications in relation to the opinions expressed in this Opinion;

*Accuracy of searches and warranties* 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.17 the accuracy and completeness of the information disclosed in the Searches is accurate as of the date of this
Opinion and that such information has not since the time of such search or enquiry been altered. It should be noted that (a) the matters disclosed in the Searches may not present a complete summary of the actual position on the matters we have
caused searches to be conducted for, (b) the position reflected by the Searches may not be fully up-to-date and (c) searches at the Companies Registration
Office, Dublin, do not necessarily reveal whether or not a prior charge has been created or a resolution has been passed or a petition presented or any other action taken for the winding-up of or the
appointment of a receiver or an examiner to the Company or its assets and, accordingly, it is assumed that the Searches correctly reflect that (i) no receiver, liquidator or examiner or other similar officer has been appointed in relation to
the Company or any of its assets or undertakings; (ii) no petition for the making or a winding-up order or the appointment of an examiner or any similar officer has been presented in relation to the
Company; (iii) no insolvency proceedings have been opened or been requested to be opened in relation to the Company; and (iv) the Company is as at the date of this Opinion able to pay its debts as they fall due within the meaning of
sections 509(3) and 570 of the Companies Act;

NI076-001/M151826-898567976-4652/0

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![LOGO](g896032g74n06.jpg)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.18 the truth, completeness and accuracy of all representations and statements as to factual matters contained in
the Plan Documents; and

*Commercial Benefit* 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.19 that the Plan Documents have been entered into for *bona fide* commercial purposes, on arm's length
terms and for the benefit of each party thereto and are in those parties' respective commercial interests and for their respective corporate benefit.

4. **Disclosure** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.1 This Opinion is addressed to you in connection with the registration of the Shares with the SEC. We hereby
consent to the inclusion of this Opinion as an exhibit to the Registration Statement to be filed with the SEC. In giving this consent, we do not thereby admit that we are in a category of persons whose consent is required under Section 7 of the
Securities Act.

Yours faithfully,

/s/ ARTHUR COX LLP

**ARTHUR COX LLP** 

NI076-001/M151826-898567976-4652/0

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![LOGO](g896032g74n06.jpg)

**SCHEDULE** 

**The Plan Documents** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. A copy of the form of the Registration Statement to be filed by the Company with the SEC;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. A copy of the 2025 Plan;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. Copies of the resolutions of the board of directors of the Company dated 16 July 2025 and 17 July
2025 regarding the approval of, among other things, the adoption of the 2025 Plan and authorising the directors or any authorised persons to take any actions and prepare any documents, including the filing of the Registration Statement with the SEC
and the registration of the Shares;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. A copy of the shareholders' resolution of the Company regarding the approval and adoption of, among other
things, the 2025 Plan dated 22 July 2025;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. A corporate certificate of the Secretary of the Company dated 24 July 2025 (the "**Corporate Certificate**") for reliance of the information and documents provided in connection to this opinion;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6. A copy of the Constitution of the Company in the form adopted by resolution of the shareholders of the Company
on 22 July 2025;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7. A copy of the Certificate of Incorporation of the Company dated 6 June 2017;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8. A copy of the Certificate of Incorporation on Change of Name of the Company dated 23 January 2025;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9. A copy of the Certificate of Incorporation on re-registration as a
public limited company dated 12 June 2025; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10. Letter of Status from the Irish Companies Registration Office dated 22 July 2025.

NI076-001/M151826-898567976-4652/0

## Exhibit 23.1

**Exhibit 23.1** 

Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to the NIQ Global Intelligence plc 2025 Equity Incentive Plan of our report dated April 10, 2025, with respect to the consolidated financial statements of Intermediate Dutch Holdings B.V. included in Amendment No. 2 to the Registration Statement (Form S-1 No. 333- 288376) and related Prospectus of NIQ Global Intelligence plc., filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP

Stamford, CT

July 24, 2025

## Ex-Filing

**Exhibit 107** 

**Calculation of Filing Fee Tables** 

Form S-8

(Form Type)

NIQ Global Intelligence plc

(Exact Name of Registrant as Specified in its Charter)

<u>Table 1: Newly Registered Securities</u> 

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;**Security Type** | **Security**<br> **Class**<br> **Title** | **Fee**<br> **Calculation**<br> **Rule** | **Proposed**<br> **Maximum**<br> **Offering**<br> **Price Per**<br> **Share(2)** | **Maximum**<br> **Aggregate**<br> **Offering**<br> **Price** | **Fee**<br> **Rate** | **Amount of**<br> **Registration**<br> **Fee** |
| &nbsp;&nbsp;&nbsp;Equity | NIQ Global Intelligence plc 2025 Equity <br> Incentive Plan – Ordinary Shares, nominal value <br> $0.00001 per share | Other -457(c) <br> and 457(h)<br>33659666 <sup>(3)</sup> | $21.00 | $706852986.00 | 0.00015310 | $108219.20 |
| &nbsp;&nbsp;&nbsp;**Total Offering Amounts** | &nbsp;&nbsp;&nbsp;**Total Offering Amounts** | &nbsp;&nbsp;&nbsp;**Total Offering Amounts** |  | $706852986.00 |  | $108219.20 |
| &nbsp;&nbsp;&nbsp;**Total Fee Offsets** | &nbsp;&nbsp;&nbsp;**Total Fee Offsets** | &nbsp;&nbsp;&nbsp;**Total Fee Offsets** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;**Net Fee Due** | &nbsp;&nbsp;&nbsp;**Net Fee Due** | &nbsp;&nbsp;&nbsp;**Net Fee Due** |  |  |  | $108219.20 |

---

(1) Pursuant to Rule 416(a) of the Securities Act of 1933, as amended, this Registration Statement also covers an
indeterminable number of additional shares of the registrant's ordinary shares, nominal value $0.00001 per share ("Ordinary Shares") that may become issuable pursuant to terms designed to prevent dilution resulting from share splits,
share dividends or similar events.

(2) Calculated solely for the purpose of determining the registration fee pursuant to the provisions of Rule 457(c)
and Rule 457(h) under the Securities Act of 1933, as amended. The proposed maximum offering price per share and the proposed maximum aggregate offering price are based on the initial public offering price of the registrant's Ordinary Shares
($21.00 per share).

(3) Represents Ordinary Shares reserved for issuance under the NIQ Global Intelligence plc 2025 Equity Incentive
Plan (the "2025 Plan") (inclusive of (i) 633,624 shares which may be issued upon settlement of restricted share units granted prior to the date hereof and subject to the 2025 Plan and (ii) 1,535,670 shares which may be issued upon
settlement of phantom awards granted prior to the date hereof and subject to the 2025 Plan).