Company: INGVF
Filing Date: 2025-03-20
Form Type: 424B5
Source: 0001193125-25-058308
Chunk: 212

Company: ING GROEP NV
Filing Date: 2025-03-20
Form: 424B5
Chunk 212
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 she was a resident of The Netherlands at any time during the 12 months preceding the date of the gift. Non-residentsof The Netherlands. No Netherlands gift or inheritance taxes will arise on the transfer of a debt security by way of a gift by, or on the death of, a holder who is neither resident nor deemed to be resident in The Netherlands, unless:

| (i) | in case of a gift of the debt securities under a condition precedent by an individual who, at the date of the 
 gift, was neither a resident nor deemed to be a resident in The Netherlands, such individual is               |

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| a resident or deemed to be a resident in The Netherlands at the date (a) of the fulfilment of the condition; or (b) of his or her death and the condition of the gift is fulfilled after 
 the date of his or her death; or                                                                                                                                                         |

| (ii) | in case of a gift of debt securities by an individual who, at the date of the gift or — in case of a gift                                                                                                                                            
 under a condition precedent — at the date of the fulfilment of the condition, was neither resident nor deemed to be resident in The Netherlands, such individual dies within 180 days after the date of the gift or the fulfilment of the condition, 
 while being a resident or deemed to be a resident in The Netherlands.                                                                                                                                                                                |

Value-Added Tax No value-added tax will be due in The Netherlands in respect of payments made in consideration for the issue of the debt securities, whether in respect of payments of interest and principal or in respect of the transfer of a debt security. Other Taxes There will be no registration tax, capital contribution tax, customs duty, stamp duty, real estate transfer tax or any other similar tax or duty due in The Netherlands in respect of or in connection with the mere issue, transfer, execution or delivery by legal proceedings of the debt securities or the performance of the ING Groep N.V.’s obligations under the relevant documents. Residency A holder of a debt security will not become, and will not be deemed to be, resident in The Netherlands merely by virtue of holding such debt security or by virtue only of the execution, performance, delivery and/or enforcement of any relevant documents. FATCA and the Common Reporting Standard On July 1, 2014, the Foreign Account Tax Compliance Act (“ FATCA”) entered into force. As a result, financial institutions where the notes are maintained have to report specified information to the tax administration on