Company: INGVF
Filing Date: 2025-09-04
Form Type: 424B5
Source: 0001193125-25-196042
Chunk: 243

Company: ING GROEP NV
Filing Date: 2025-09-04
Form: 424B5
Chunk 243
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 the holder failed to comply, on a timely basis, with a written request of ING Groep N.V. or any successor thereof                                                                                                       
 for any applicable information or certification that would have, if provided on a timely basis, permitted the payment to be made without withholding or deduction (or with a reduced rate of withholding or deduction); |

| • |     | the amount of any estate, inheritance, gift, sales, excise, transfer or personal property tax or any similar tax, 
 duty, assessment or governmental charge;                                                                          |

| • |     | the amount of any tax, assessment or other governmental charge which is payable other than by deduction or 
 withholding from a payment on or in respect of the capital securities;                                     |

| • |     | the amount of any tax, assessment or other governmental charge that a holder or beneficial owner would have been                                                               
 able to avoid (but has not so avoided) by presenting and surrendering the relevant capital security to another paying agent (where presentation and surrendering is required); |

| • |     | the amount of any tax, assessment or other governmental charge which is payable by any person acting as custodian                                                                                                      
 bank or collecting agent on behalf of a holder, or otherwise in any manner which does not constitute a withholding or deduction by ING Groep N.V., its paying agent or any successor thereof from payments made by it; |

| • |     | the amount of any tax, assessment or other governmental charge which is withheld or deducted by a paying agent    
 from a payment if the payment could have been made by another paying agent without such withholding or deduction; |

| • |     | the amount of any tax, assessment or other governmental charge which is payable by reason of a change in law that                                                                                                                                         
 becomes effective more than 30 days after the relevant payment becomes due and is made available for payment to the holders, unless such tax, assessment or other governmental charge would have been applicable had payment been made within such 30 day 
 period; or                                                                                                                                                                                                                                                |

| • |     | any combination of the taxes, assessments or other governmental charges described above. |

In addition, we will not pay “additional amounts” to a holder that is a fiduciary or partnership or an entity that is not the sole beneficial owner of the payment where the law requires the payment to be included in the income of a beneficiary or settlor for tax purposes with respect to such fiduciary or a member of such partnership or a beneficial owner who would not have been entitled to