Company: BSX
Filing Date: 2025-02-24
Form Type: 424B2
Source: 0001104659-25-016521
Chunk: 62

Company: BOSTON SCIENTIFIC CORP
Filing Date: 2025-02-24
Form: 424B2
Chunk 62
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 the Issuer has a Qualifying Interest in such entity, or (iii) a third party has a Qualifying Interest in both the Issuer and such entity.

Subject to the discussion below, the term “Qualifying Interest” means a directly or indirectly held interest that enables the holder of such interest — either individually or jointly as part of a collaborating group ( samenwerkende groep ) — to exercise a decisive influence on the decisions that can determine the activities of the entity in which the interest is held (within the meaning of case law of the European Court of Justice on the freedom of establishment ( vrijheid van vestiging )). Fifty percent or more of the voting rights in the Issuer will in any event be considered sufficient to consider affiliation present. However, as of 1 January 2025, the “collaborating group” criterion is replaced by a new criterion: “qualifying unity”. In general, the scope of the new criterion is smaller (more focused on abusive situations) than the current criterion and it can therefore be expected that fewer situations (potentially) fall within the scope of the Dutch Withholding Tax Act 2021 ( Wet bronbelasting 2021 ).

The rate of the conditional withholding tax on interest, in case it would fall due, is equal to the applicable headline corporate income tax rate (25.8% in 2025).

#### Taxes on Income and Capital Gains
This section does not describe the possible Dutch tax considerations or consequences that may be relevant to a noteholder:

(i)

who has a (fictitious) substantial interest ( aanmerkelijk belang ) in the Issuer within the meaning of chapter 4 of the Dutch Income Tax Act 2001 ( Wet op de inkomstenbelasting 2001 );

(ii)

who is an individual and for whom the income or capital gains derived from the notes are attributable to employment activities, the income from which is taxable in the Netherlands;

(iii)

that is an entity which is, pursuant to the Dutch Corporate Income Tax Act 1969 ( Wet op de vennootschapsbelasting 1969, “CITA”), not subject to Dutch corporate income tax or is in full or in part exempt from Dutch corporate income tax (such as pension funds);

(iv)

that is an investment institution ( beleggingsinstelling ) as described in article 6a or 28 of the CITA; or

(v)

that is an entity resident in Aruba, Curaçao or Sint Maarten