Company: PRMB
Filing Date: 2025-03-07
Form Type: 424B3
Source: 0001193125-25-049851
Chunk: 93

Company: Primo Brands Corp
Filing Date: 2025-03-07
Form: 424B3
Chunk 93
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 the Non-U.S.Holder’s conduct of a trade or business within the United States (and, if required by an applicable income tax treaty, the Non-U.S.Holder maintains a permanent establishment in the United States to which such dividends are attributable), the Non-U.S.Holder will be exempt from the U.S. federal withholding tax described above. To claim the exemption, the Non-U.S.Holder must furnish to the applicable withholding agent a valid IRS Form W-8ECI,certifying that the dividends are effectively connected with the Non-U.S.Holder’s conduct of a trade or business within the United States. Any such effectively connected dividends will be subject to U.S. federal income tax on a net income basis at the regular rates. A Non-U.S.Holder that is a corporation also may be subject to a branch profits tax at a rate of 30% (or such lower rate specified by an applicable income tax treaty) on such effectively connected dividends, as adjusted for certain items. Non-U.S.Holders should consult their tax advisors regarding any applicable tax treaties that may provide for different rules. 60

Sale or Other Taxable Disposition A Non-U.S.Holder will not be subject to U.S. federal income tax on any gain realized upon the sale or other taxable disposition of our Class A common stock unless:

| • |     | the gain is effectively connected with the Non-U.S. Holder’s conduct                                                                                                                                     
 of a trade or business within the United States (and, if required by an applicable income tax treaty, the Non-U.S. Holder maintains a permanent establishment in the United States to which such gain is 
 attributable);                                                                                                                                                                                           |

| • |     | the Non-U.S. Holder is a nonresident alien individual present in the                                                     
 United States for 183 days or more during the taxable year of the disposition and certain other requirements are met; or |

| • |     | our Class A common stock constitutes a U.S. real property interest (“USRPI”) by reason of our       
 status as a U.S. real property holding corporation (“USRPHC”) for U.S. federal income tax purposes. |

Gain described in the first bullet point above generally will be subject to U.S. federal income tax on a net income basis at the regular rates. A Non-U.S.Holder that is a corporation also may be subject to a branch profits tax at a rate of 30% (or such lower rate specified by an applicable income tax treaty) on such effectively connected gain, as adjusted for certain