Company: GLPI
Filing Date: 2025-05-01
Form Type: S-3ASR
Source: 0001193125-25-110027
Chunk: 85

Company: Gaming & Leisure Properties, Inc.
Filing Date: 2025-05-01
Form: S-3ASR
Chunk 85
---
-U.S.holder generally will not be subject to U.S. federal income or withholding tax if the non-U.S.holder:

| • |     | does not actually or constructively own 10% or more of the Operating Partnership’s capital or profits 
 interests and does not own 10% or more of the stock of Capital Corp;                                  |

| • |     | is not a “controlled foreign corporation” with respect to which the Operating Partnership or Capital 
 Corp. is a “related person” within the meaning of the Code;                                          |

| • |     | provides the non-U.S. holder’s name and address on an IRS Form W-8BEN or Form W-8BEN-E (or other applicable successor form) and certifies under penalties of perjury that it is not a U.S. person; |

| • |     | is not a bank receiving interest on the extension of credit made pursuant to a loan agreement made in the 
 ordinary course of its trade or business; and                                                             |

| • |     | is not engaged in a U.S. trade or business pursuant to which interest on the debt securities is effectively       
 connected (any income effectively connected with such a U.S. trade or business, “U.S. Trade or Business Income”). |

The gross amount of interest payments to a non-U.S.holder that do not qualify for the portfolio interest exemption will be subject to U.S. withholding tax at the rate of 30%, unless a U.S. income tax treaty applies to reduce or eliminate such withholding tax (and the non-U.S.holder provides a properly executed IRS Form W-8BENor W-8BEN-E,as applicable, claiming the benefits of such treaty) or the payments constitute U.S. Trade or Business Income to the non-U.S.holder (and the non-U.S.holder provides a properly executed IRS Form W-8ECI).U.S. Trade or Business Income will be taxed on a net basis at regular graduated U.S. rates rather than the 30% gross rate, unless an applicable income tax treaty provides otherwise. In the case of a non-U.S.holder that is a corporation, such U.S. Trade or Business Income may also be subject to the branch profits tax at a 30% rate (or lower treaty rate). 51

Sale, Exchange, Redemption, Retirement or Other Taxable Disposition of Debt Securities. Subject to the discussions below under the headings “—Information Reporting Requirements and Backup Withholding Applicable to