IMPORTANT NOTICE

This Foreign Tax Disclosure (“Disclosure”) applies to all users, visitors, customers, investors, buyers, sellers, landlords, tenants, developers, brokers, agents, lenders, property owners, referral partners, and other parties interacting with LiBe Holdings, S.A.S., and any of its parents, subsidiaries, affiliates, successors, assigns, related entities, controlled entities, commonly controlled entities, licensed operators, authorized representatives, officers, directors, employees, contractors, agents, brokers, partners, and service providers (collectively, “LiBe,” “Company,” “we,” “our,” or “us”).

This Disclosure applies to all domestic and international real estate transactions, investments, subscriptions, services, digital products, referrals, marketing services, brokerage activities, and related transactions.

By accessing or using any LiBe service, you acknowledge and agree to this Disclosure.

1. NO TAX ADVICE

LiBe does not provide:

• Tax advice
• Tax planning services
• Tax opinions
• Tax preparation services
• Accounting services
• Audit services
• Legal advice

unless expressly stated in a separate written agreement.

All information provided by LiBe is for informational purposes only.

Nothing contained within any LiBe service, communication, presentation, report, marketing material, property listing, investment material, or website shall be interpreted as tax advice.

2. INDEPENDENT TAX ADVISORS REQUIRED

Users should consult a qualified:

• Tax advisors
• Certified public accountants
• Accountants
• Tax attorneys
• International tax specialists

before entering into any transaction.

Users assume full responsibility for obtaining professional advice.

3. FOREIGN TAX CONSEQUENCES

Cross-border transactions may create tax obligations in one or more jurisdictions.

Such obligations may include:

• Income taxes
• Capital gains taxes
• Property taxes
• Wealth taxes
• Transfer taxes
• Stamp taxes
• Registration taxes
• Municipal taxes
• Local taxes
• Provincial taxes
• State taxes
• Federal taxes

Tax obligations vary significantly among jurisdictions.

4. FOREIGN REPORTING OBLIGATIONS

Ownership of foreign assets may require:

• Asset disclosures
• Tax filings
• Financial account reporting
• Beneficial ownership reporting
• Foreign investment reporting
• Currency reporting

Users are solely responsible for determining applicable reporting obligations.

5. CAPITAL GAINS TAX DISCLOSURE

Property sales and investment transactions may result in capital gains tax liabilities.

The amount of tax, if any, depends upon:

• Jurisdiction
• Ownership structure
• Holding period
• Tax residency
• Applicable exemptions

LiBe does not guarantee tax treatment.

6. WITHHOLDING TAX DISCLOSURE

Certain transactions may be subject to:

• Withholding taxes
• Non-resident withholding
• Cross-border withholding requirements

Users remain responsible for compliance.

7. RENTAL INCOME TAX DISCLOSURE

Rental income may be taxable.

Tax treatment may vary depending upon:

• Country of residence
• The country where the property is located
• Ownership structure
• Applicable treaties

Users should obtain professional tax advice.

8. CORPORATE OWNERSHIP DISCLOSURE

Ownership through:

• Corporations
• Limited liability companies
• Partnerships
• Trusts
• Investment vehicles

may create additional tax consequences.

LiBe does not provide structuring advice.

9. INTERNATIONAL TAX TREATIES

Certain jurisdictions may maintain tax treaties that affect:

• Double taxation
• Withholding rates
• Reporting requirements
• Tax credits

Treaty benefits are not automatic.

Users should consult qualified advisors.

10. VAT, GST, AND SALES TAX DISCLOSURE

Transactions may be subject to:

• Value Added Tax (VAT)
• Goods and Services Tax (GST)
• Sales Tax
• Consumption Taxes
• Digital Services Taxes

LiBe does not guarantee whether any transaction is exempt from taxation.

11. ESTATE, INHERITANCE, AND SUCCESSION TAXES

Property ownership may create obligations relating to:

• Estate taxes
• Inheritance taxes
• Gift taxes
• Succession taxes

Users should seek independent advice regarding succession planning.

12. FOREIGN EXCHANGE AND CURRENCY TAX ISSUES

Currency fluctuations may affect:

• Tax calculations
• Capital gains calculations
• Reporting obligations
• Foreign exchange gains or losses

Users remain responsible for compliance with applicable tax rules.

13. NO REPRESENTATION REGARDING TAX BENEFITS

LiBe makes no representation, warranty, or guarantee regarding:

• Tax savings
• Tax benefits
• Tax deductions
• Tax credits
• Tax exemptions
• Tax incentives

Any examples provided are illustrative only.

14. INVESTMENT TAX RISKS

Investments may create unforeseen tax consequences.

Such risks may include:

• Reclassification of income
• Additional assessments
• Penalties
• Interest charges
• Reporting obligations

Users assume full responsibility for evaluating tax risks.

15. INTERNATIONAL APPLICABILITY

This Disclosure is intended to apply throughout:

• United States
• Puerto Rico
• Canada
• Mexico
• Central America
• South America
• Caribbean jurisdictions

Tax laws vary significantly among jurisdictions and may change without notice.

Users are responsible for complying with all applicable tax laws.

16. NO LIABILITY FOR TAX CONSEQUENCES

To the fullest extent permitted by law, LiBe shall not be liable for:

• Tax liabilities
• Tax penalties
• Interest charges
• Tax assessments
• Reporting failures
• Filing obligations
• Tax audits
• Regulatory investigations

arising from transactions or investments.

17. LIMITATION OF LIABILITY

To the fullest extent permitted by law, LiBe shall not be liable for:

• Direct damages
• Indirect damages
• Consequential damages
• Lost profits
• Lost opportunities

arising from tax matters or tax-related decisions.

18. MANDATORY LAW SAVINGS CLAUSE

This Disclosure is intended to operate throughout the Americas.

Where local law grants rights, protections, disclosures, restrictions, or obligations that cannot legally be waived, those provisions shall apply.

All remaining provisions shall remain enforceable to the fullest extent permitted by law.

19. GOVERNING LAW

This Disclosure shall be governed by the laws of the Republic of Colombia.

20. JURISDICTION

Except where prohibited by mandatory law, disputes relating to this Disclosure shall be subject exclusively to the courts located in:

Barranquilla, Atlántico, Colombia.

LiBe Holdings, S.A.S., and any of its affiliates

NIT: 902-043-981

Barranquilla, Atlántico, Colombia

Puerto Rico Real Estate Broker License: C-17849

All legal notices, compliance inquiries, regulatory requests, consumer complaints, and tax-related communications should be submitted to:

legal@letslibe.com

Last Updated: September 7, 2026