Company: HPP
Filing Date: 2025-02-26
Form Type: POS AM
Source: 0001193125-25-035303
Chunk: 103

Company: Hudson Pacific Properties, Inc.
Filing Date: 2025-02-26
Form: POS AM
Chunk 103
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 otherwise have been required to pay additional corporate-level taxes as a result of the related audit adjustment. Investors are urged to consult their tax advisors with respect to these rules and their potential impact on their investment in our capital stock. Material U.S. Federal Income Tax Consequences to Holders of Our Capital Stock and Our Operating Partnership’s Debt Securities The following discussion is a summary of certain material U.S. federal income tax consequences to you of purchasing, owning and disposing of our capital stock or our operating partnership’s debt securities. This discussion is limited to holders who hold our capital stock or our operating partnership’s debt securities as “capital assets” within the meaning of Section 1221 of the Code (generally, property held for investment). This discussion does not address all U.S. federal income tax consequences relevant to a holder’s particular circumstances, including the alternative minimum tax. In addition, except where specifically noted, it does not address consequences relevant to holders subject to special rules, including, without limitation:

| • |     | U.S. expatriates and former citizens or long-term residents of the United States; |

| • |     | U.S. holders (as defined below) whose functional currency is not the U.S. dollar; |

| • |     | persons holding our capital stock or our operating partnership’s debt securities as part of a hedge,             
 straddle or other risk reduction strategy or as part of a conversion transaction or other integrated investment; |

| • |     | banks, insurance companies, and other financial institutions; |

| • |     | REITs or regulated investment companies; |

| • |     | brokers, dealers or traders in securities; |

| • |     | “controlled foreign corporations,” “passive foreign investment companies,” and corporations 
 that accumulate earnings to avoid U.S. federal income tax;                                  |

| • |     | S corporations, partnerships or other entities or arrangements treated as partnerships for U.S. federal income 
 tax purposes (and investors therein);                                                                          |

| • |     | tax-exempt organizations or governmental organizations; |

| • |     | persons subject to special tax accounting rules as a result of any item of gross income with respect to our                 
 capital stock or our operating partnership’s debt securities being taken into account in an applicable financial statement; |

| • |     | persons deemed to sell our capital stock or our operating partnership’s debt securities under the 
 constructive sale provisions of the Code;                                                         |

| • |     | tax-qualified retirement plans; and |

| • |