Company: KHC
Filing Date: 2025-02-21
Form Type: 424B2
Source: 0001193125-25-032053
Chunk: 47

Company: Kraft Heinz Co
Filing Date: 2025-02-21
Form: 424B2
Chunk 47
---
 or organizations acting in the capacity of
underwriters, placement agents or wholesalers) and that will hold the Notes as “capital assets” within the meaning of section 1221 of the Code (generally, property held for investment). This summary does not purport to deal with all
aspects of United States federal income taxation that might be relevant to particular holders in light of their personal investment circumstances or status (including the impact of the Medicare contribution tax on net investment income), nor does it
address tax considerations applicable to investors that may be subject to special tax rules, such as financial institutions, individual retirement and other tax deferred accounts, tax-exempt entities, S
corporations, partnerships or other pass-through entities for United States federal income tax purposes or investors in such entities, insurance companies, regulated investment companies, real estate investment trusts, broker dealers, dealers or
traders in securities or currencies, “expatriated entities” subject to section 7874 of the Code, accrual method taxpayers who are required to recognize income for U.S. federal income tax purposes no later than when such income is taken
into account for financial accounting purposes, certain former citizens or residents of the United States subject to section 877 of the Code, controlled foreign corporations, non-United States trusts or
estates with United States beneficiaries, United States persons who hold a Note through a bank, financial institution, or other entity, or a branch or office thereof, that is located, organized or resident outside the United States, passive foreign
investment companies, corporations that accumulate earnings to avoid United States federal income tax and taxpayers subject to the alternative minimum tax or the base erosion and anti-abuse tax. This summary also does not discuss the treatment of
Notes held as part of a hedge, straddle, synthetic security or conversion transaction, or situations in which the “functional currency” of a United States Holder (as defined below) is not the United States dollar. This summary also does
not address any holders of our existing indebtedness that is repaid using the proceeds of this offering. Moreover, the effect of any United States federal taxes other than United States federal income taxes (such as estate or gift taxes) and any
state, local or non-United States tax laws is not discussed.

In the case of a beneficial owner of
Notes that is classified as a partnership for United States federal income tax purposes, the tax treatment of the Notes to a partner in the partnership generally will depend upon the tax status of the partner and the activities of the