Company: BRK-A
Filing Date: 2025-04-01
Form Type: 424B5
Source: 0001193125-25-069429
Chunk: 37

Company: BERKSHIRE HATHAWAY INC
Filing Date: 2025-04-01
Form: 424B5
Chunk 37
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 a joint return (or a surviving spouse), or $125,000 for a married individual filing a separate return). Net investment
income will generally include interest income and net gains from the disposition of the notes, unless such interest income or net gains are derived in the ordinary course of the conduct of a trade or business (other than a trade or business that
consists of certain passive or trading activities). U.S. holders should consult their advisors with respect to their consequences with respect to the 3.8% Medicare tax.

Backup Withholding and Information Reporting

Unless a U.S. holder is an exempt recipient, payments under the notes or proceeds received from the sale of the notes will generally be subject
to information reporting and will generally also be subject to U.S. federal backup withholding tax if such U.S. holder fails to supply an accurate taxpayer identification number or otherwise fails to comply with applicable U.S. information reporting
or certification requirements. Any amounts so withheld do not constitute a separate tax and will generally be allowed as a refund or a credit against the U.S. holder’s U.S. federal income tax liability, provided that the required information is
timely furnished to the IRS.

S-22

Consequences to Non-U.S. Holders The following discussion summarizes certain U.S. federal income tax considerations relevant to a non-U.S. holder. For purposes of this discussion, the term “non-U.S. holder” means a beneficial owner of the notes that for U.S. federal income tax purposes is a nonresident alien individual, a foreign corporation, or a trust or estate that is not a U.S. holder. Payments of Interest Subject to the discussions below under “—Backup Withholding and Information Reporting” and “—Foreign Account Tax Compliance Act”, payments of interest on the notes made to a non-U.S. holder will generally be exempt from U.S. federal income and withholding tax, provided that:

| • |     | the non-U.S. holder does not own, actually or constructively, 10 percent or more of the total combined                                                                          
 voting power of all classes of our stock entitled to vote, and is not a controlled foreign corporation related, directly or through attribution, to us through stock ownership; |

| • |     | the non-U.S. holder is not a bank receiving interest on a loan entered into in the ordinary course of its trade 
 or business;                                                                                                    |

| • |     | either (i) the non-U.S. holder certifies on IRS Form W-8B