Company: GOOGL
Filing Date: 2025-11-05
Form Type: 424B2
Source: 0001193125-25-267232
Chunk: 42

Company: Alphabet Inc.
Filing Date: 2025-11-05
Form: 424B2
Chunk 42
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 summary addresses only U.S. federal income tax
consequences, and does not address consequences arising under state, local or non-U.S. tax laws, the alternative minimum tax or the Medicare tax on net investment income or under special timing rules
prescribed under section 451(b) of the Code. Investors should consult their own tax advisors in determining the tax consequences to them of holding notes under such tax laws, as well as the application to their particular situation of the U.S.
federal income tax considerations discussed below.

As used herein, a “U.S. holder” is a beneficial owner of a note that is, for U.S. federal
income tax purposes, a citizen or resident of the United States or a domestic corporation or that otherwise is subject to U.S. federal income taxation on a net income basis in respect of the note. A
“non-U.S. holder” is a beneficial owner of a note that is an individual, corporation, estate, or trust that is, in each case, not a U.S. holder.

U.S. Holders

Payments of Interest

Payments of stated interest will be taxable to a U.S. holder as ordinary interest income at the time that such payments are accrued or are actually or
constructively received (in accordance with the U.S. holder’s method of tax accounting for U.S. federal income tax purposes). It is expected, and this discussion assumes, that the notes will not be issued with original issue discount
(“OID”) in an amount equal to or in excess of a de minimisamount for U.S. federal income tax purposes. In general, however, if the notes are issued with OID that is equal to or more than a de minimisamount, regardless of
a U.S. holder’s regular method of accounting for U.S. federal income tax purposes, the U.S. holder will be required to include OID as ordinary gross income under a “constant yield method” before the receipt of cash attributable to
such income. OID generally will be accrued in euros and translated into dollars at the average exchange rate in effect during the interest accrual period (or portion thereof within the holder’s taxable year). The U.S. holder generally will
recognize foreign currency gain or loss to the extent the amount accrued differs from the U.S. dollar value of the euros amounts when received.

A U.S.
holder that uses the cash method of accounting for U.S. federal income tax purposes and that receives a payment of interest on a note will be required to include