Company: PRMB
Filing Date: 2025-02-27
Form Type: S-1/A
Source: 0001193125-25-039341
Chunk: 92

Company: Primo Brands Corp
Filing Date: 2025-02-27
Form: S-1/A
Chunk 92
---
 estate and gift tax laws, and any applicable state, local, or non-U.S.tax laws are not discussed. This discussion is based on the U.S. Internal Revenue Code of 1986, as amended (the “Code”), Treasury Regulations promulgated thereunder, judicial decisions, and published rulings and administrative pronouncements of the IRS, in each case in effect as of the date hereof. These authorities may change or be subject to differing interpretations. Any such change or differing interpretation may be applied retroactively in a manner that could adversely affect a Non-U.S.Holder. We have not sought and will not seek any rulings from the IRS regarding the matters discussed below. There can be no assurance the IRS or a court will not take a contrary position to that discussed below regarding the tax consequences of the purchase, ownership, and disposition of our Class A common stock. This discussion is limited to Non-U.S.Holders that hold our Class A common stock as a “capital asset” within the meaning of Section 1221 of the Code (generally, property held for investment). This discussion does not address all U.S. federal income tax consequences relevant to a Non-U.S.Holder’s particular circumstances, including the impact of the Medicare contribution tax on net investment income and the alternative minimum tax. In addition, it does not address consequences relevant to Non-U.S.Holders subject to special rules, including, without limitation:

| • |     | U.S. expatriates and former citizens or long-term residents of the United States; |

| • |     | persons holding our Class A common stock as part of a hedge, straddle, or other risk reduction strategy or 
 as part of a conversion transaction or other integrated investment;                                        |

| • |     | banks, insurance companies, and other financial institutions; |

| • |     | brokers, dealers, or traders in securities; |

| • |     | “controlled foreign corporations,” “passive foreign investment companies,” and corporations 
 that accumulate earnings to avoid U.S. federal income tax;                                  |

| • |     | partnerships or other entities or arrangements treated as partnerships for U.S. federal income tax purposes (and 
 investors therein);                                                                                              |

| • |     | tax-exempt organizations or governmental organizations; |

| • |     | persons deemed to sell our Class A common stock under the constructive sale provisions of the Code; |

| • |     | persons who hold or receive our Class A common stock pursuant to the exercise of any employee stock option 
 or otherwise