Company: BSX
Filing Date: 2025-02-24
Form Type: 424B2
Source: 0001104659-25-016521
Chunk: 63

Company: BOSTON SCIENTIFIC CORP
Filing Date: 2025-02-24
Form: 424B2
Chunk 63
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 which carries on an enterprise in Bonaire, Sint Eustatius or Saba through a permanent establishment ( vaste inrichting ) or permanent representative ( vaste vertegenwoordiger ) in Bonaire, Sint Eustatius or Saba to which permanent establishment, or permanent representative, the notes are attributable.

#### Residents in the Netherlands
The description of certain Dutch tax consequences in this section is only intended for the following noteholders:

1.

individuals who are resident or deemed to be resident in the Netherlands for Dutch income tax purposes (“Dutch Individuals”); and

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2.

entities that are subject to the CITA and are resident or deemed to be resident in The Netherlands for Dutch corporate income tax purposes (“Dutch Corporate Entities”).

Dutch Individuals engaged or deemed to be engaged in an enterprise or in miscellaneous activities

Dutch Individuals are generally subject to income tax at statutory progressive rates with a maximum of 49.5 per cent. (2025) with respect to any benefits derived or deemed to be derived from the notes (including any capital gains realised on the disposal thereof) that are either attributable to an enterprise from which a Dutch Individual derives profits, whether as an entrepreneur ( ondernemer ) or pursuant to a co-entitlement to the net worth of such enterprise (other than as an entrepreneur or a shareholder), or attributable to miscellaneous activities ( resultaat uit overige werkzaamheden ), including, without limitation, activities which are beyond the scope of active portfolio investment activities.

Dutch Individuals not engaged or deemed to be engaged in an enterprise or in miscellaneous activities

Generally, a Dutch Individual who holds notes (i) that are not attributable to an enterprise from which he derives profits as an entrepreneur or pursuant to a co-entitlement to the net worth of such enterprise other than as an entrepreneur or a shareholder, and (ii) from which he derives benefits which are not taxable as benefits from miscellaneous activities, will be subject annually to an income tax imposed on a fictitious yield on such notes. The notes held by such Dutch Individual will be taxed under the regime for savings and investments ( inkomen uit sparen en beleggen ) at a rate of 36% (in 2025). The annual taxable benefit of all the assets and liabilities of a Dutch Individual that are taxed under this regime, including the notes, is in principle (but subject to the discussion below) set at a