Company: PRMB
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001193125-25-012325
Chunk: 225

Company: Primo Brands Corp
Filing Date: 2025-01-24
Form: S-1
Chunk 225
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 to differing interpretations. Any such change or differing interpretation may be applied retroactively in a manner that could adversely affect a Non-U.S.Holder. We have not sought and will not seek any rulings from the IRS regarding the matters discussed below. There can be no assurance the IRS or a court will not take a contrary position to that discussed below regarding the tax consequences of the purchase, ownership, and disposition of our Class A common stock. This discussion is limited to Non-U.S.Holders that hold our Class A common stock as a “capital asset” 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 Non-U.S.Holder’s particular circumstances, including the impact of the Medicare contribution tax on net investment income and the alternative minimum tax. In addition, it does not address consequences relevant to Non-U.S.Holders subject to special rules, including, without limitation:

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

| • |     | persons holding our Class A common stock 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; |

| • |     | 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;                                  |

| • |     | 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 deemed to sell our Class A common stock under the constructive sale provisions of the Code; |

| • |     | persons who hold or receive our Class A common stock pursuant to the exercise of any employee stock option 
 or otherwise as compensation;                                                                              |

| • |     | tax-qualified retirement plans; |

| • |     | “qualified foreign pension funds” as defined in Section 897(l)(2) of the Code and entities all of 
 the interests of which are held by qualified foreign pension funds; and                           |

| • |     | persons subject to special tax accounting rules as a result of any item of gross income with respect to the 
 Class