PFIC tax statement released by Evolution Global (NASDAQ: EVOX)

Filing Impact

(Very High)

Filing Sentiment

(Neutral)

Form Type

8-K

Rhea-AI Filing Summary

Evolution Global Acquisition Corp filed an 8-K noting it has made its PFIC Annual Statement for fiscal year 2025 available to holders of its Class A ordinary shares. This statement helps U.S. shareholders decide whether to make an optional Qualified Electing Fund (QEF) election for tax purposes.

For 2025, the PFIC statement shows ordinary earnings of US$0.0010056200 per share and no net capital gains, cash, or property distributions. The company emphasizes that PFIC rules are complex and that shareholders should consult personal tax advisors regarding any QEF election.

8-K Event Classification

2 items: 8.01, 9.01

2 items

Item 8.01 Other Events Other

Voluntary disclosure of events the company deems important to shareholders but not covered by other items.

Item 9.01 Financial Statements and Exhibits Exhibits

Financial statements, pro forma financial information, and exhibit attachments filed with this report.

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Accepted by SEC EDGAR 03/13/2026 - 09:30 AM

FAQ

What did Evolution Global Acquisition Corp (EVOX) disclose in this 8-K?

Evolution Global Acquisition Corp disclosed that its PFIC Annual Statement for fiscal year 2025 is available to Class A shareholders. The statement provides key tax data to support U.S. investors considering a Qualified Electing Fund (QEF) election under Section 1295 of the Internal Revenue Code.

What PFIC earnings did EVOX report for fiscal year 2025?

For fiscal year 2025, Evolution Global Acquisition Corp reported ordinary earnings of US$0.0010056200. The PFIC Annual Statement shows no net capital gains, giving U.S. shareholders specific figures needed to complete IRS Form 8621 if they choose to make a QEF election.

Did Evolution Global Acquisition Corp (EVOX) report any net capital gains in its PFIC statement?

The PFIC Annual Statement for Evolution Global Acquisition Corp reports no net capital gains for fiscal year 2025. The table lists net capital gains as “NONE,” meaning only a very small amount of ordinary earnings is reported for U.S. federal income tax PFIC reporting purposes.

What cash or property distributions did EVOX report for PFIC purposes in 2025?

The PFIC Annual Statement shows EVOX had no cash or property distributions for 2025. Both the cash line and the fair market value of property line state “NONE,” indicating no such amounts are included in the PFIC-related figures provided to shareholders.

Is the QEF election automatic for EVOX shareholders?

No, the QEF election is not automatic and must be made individually by each shareholder. Evolution Global Acquisition Corp states that it cannot make the QEF election on behalf of investors, and advises consulting a personal tax advisor due to the complexity of PFIC rules.

What dates are associated with EVOX’s PFIC Annual Statement?

The PFIC Annual Statement is for fiscal year 2025 and is dated February 26, 2026. Evolution Global Acquisition Corp states in the 8-K that the statement was made available to holders of its Class A ordinary shares on March 13, 2026, and attached it as Exhibit 99.1.

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): March 13, 2026

EVOLUTION GLOBAL ACQUISITION CORP

(Exact name of registrant as specified in its charter)

Cayman Islands		001-42946		N/A
(State or other jurisdiction of incorporation)		(Commission File Number)		(IRS Employer Identification No.)

2727 LBJ Freeway Suite 1010

Farmers Branch, TX 75234

(Address of principal executive offices, including zip code)

Tel: (214) 775-0614

Registrant’s telephone number, including area code:

Not Applicable
(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
Units, each consisting of one Class A ordinary share and one-half of one Redeemable Warrant	EVOXU	The Nasdaq Stock Market, LLC

Class A ordinary share, par value $0.0001 per share	EVOX	The Nasdaq Stock Market, LLC

Redeemable Warrant - each warrant exercisable to purchase one Class A ordinary share at $11.50 per share	EVOXW	The Nasdaq Stock Market, LLC

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

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 13(a) of the Exchange Act. ☐

Item 8.01. Other Events.

On March 13 2026, Evolution Global Acquisition Corp made available to holders of its Class A ordinary shares its PFIC Annual Statement for fiscal year 2025, which is attached as Exhibit 99.1 to this Current Report on Form 8-K.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

Exhibit No.		Description
99.1		Evolution Global Acquisition Corp PFIC Annual Statement — Class A.
104		Cover Page Interactive Data File (embedded within the Inline XBRL document).

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	EVOLUTION GLOBAL ACQUISITION CORP

	By:	/s/ Stephen Silver
		Name:	Stephen Silver
		Title:	Chief Executive Officer

Dated: March 13, 2026

Exhibit 99.1

Evolution Global Acquisition Corp PFIC Annual Statement

Entity Name: Evolution Global Acquisition Corp

Evolution Global Acquisition Corp (the “Company”) may be considered a “passive foreign investment company” (“PFIC”) for U.S. federal income tax purposes. The following information is provided to allow a shareholder of the Company (a “Shareholder”) to make an election under Section 1295 of the Internal Revenue Code to treat the Company as a Qualified Electing Fund (“QEF Election”) for U.S. federal income tax purposes. The QEF Election is optional and can only be made by the Shareholder. The Company is unable to make this election on behalf of the Shareholder. Please note that a QEF Election may not be recognized for state income tax purposes in some states. The PFIC rules are complex. Please consult with your personal tax advisor to determine whether or not it is advisable for you to make a QEF Election with respect to your investment in the Company.

(1)

This PFIC Annual Information statement applies to the tax period of the Company:

Beginning

6/26/2025

Ending

12/31/2025

(2)

The Shareholder’s per-unit, per-day information for the Company’s taxable period specified in paragraph (1) is provided in the below chart. We recommend that all U.S. taxpayers consult a tax advisor concerning the overall tax consequences of their ownership in the Company and their U.S. tax reporting requirements.

Fund Name (and name of any underlying funds if applicable)	Ticker	Ordinary Earnings (US$)	Net Capital Gains (US$)

Evolution Global Acquisition Corp	EVOX	0.0010056200	NONE

(3)

The amount of cash and fair market value of other property distributed or deemed distributed by the Company to the Shareholder during the Company’s taxable period specified in paragraph (1) is as follows:

	Cash:		NONE
	Fair Market Value of Property:		NONE

(4)

The Company will permit the Shareholder to inspect and copy the Company’s permanent books of account, records, and such other documents as may be maintained by the Company that are necessary to establish that PFIC ordinary earnings and net capital gain, as provided in Section 1293(e) of the Internal Revenue Code, are computed in accordance with U.S. income tax principles, and to verify these amounts and the Shareholder’s pro rata share thereof.

		Evolution Global Acquisition Corp

Date:	February 26, 2026	By:	/s/ Arthur Chen
		Title:	Chief Financial Officer

Additional Information

The following additional information is supplied to enable the Shareholder to complete IRS Form 8621:

(Please note: a Shareholder may have additional filing disclosures including, but not limited to, Forms 926, 5471, and/or 8938 as a result of the Shareholder’s investment in the Company. Please consult your tax advisor.)

	Address of the PFIC:		2727 LBJ
			Freeway, Suite
			1010 Farmers
			Branch, TX
			75234
	Taxpayer Identification Number:		N/A
	Country of Incorporation:		Cayman Islands
	Date of Incorporation:		6/26/2025

Source: View Original Filing on SEC EDGAR

Filing Exhibits & Attachments

5 documents

Press Releases

EX-99.1 EVOLUTION GLOBAL ACQUISITION CORP PFIC ANNUAL STATEMENT - CLASS A 14.0 KB