Company: WSBC
Filing Date: 2025-09-11
Form Type: 424B5
Source: 0001193125-25-201360
Chunk: 62

Company: WESBANCO INC
Filing Date: 2025-09-11
Form: 424B5
Chunk 62
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 generally not be subject to the withholding tax, but instead are subject to U.S. federal income tax on a net income basis at the applicable graduated
individual or corporate rates. Certain certification and disclosure requirements (i.e., delivering a properly executed IRS Form W-8ECI) must be met in order for effectively connected income to be exempt
from withholding. Any such effectively connected dividends received by a foreign corporation may, under certain circumstances, be subject to an additional branch profits tax at a 30% rate or such lower rate as may be specified by an applicable tax
treaty.

S-43

A non-U.S.holder eligible for a reduced rate of U.S. withholding tax pursuant to an applicable income tax treaty may obtain a refund of any excess amounts withheld by filing an appropriate claim for refund with the IRS. Prospective investors should consult their own tax advisors regarding the certification requirements for non-U.S.holders. Sale or Exchange of the Depositary Shares (Including Redemptions that Qualify for Exchange Treatment). A non-U.S.holder generally will not be subject to U.S. federal income or withholding tax on capital gain realized on the sale or exchange of the depositary shares so long as:

| • |     | the gain is not effectively connected with the conduct of a U.S. trade or business of the non-U.S. holder (or, if required by an applicable tax treaty, the gain is not attributable to a U.S. permanent establishment or fixed base maintained by such non-U.S. holder 
 within the United States);                                                                                                                                                                                                                                              |

| • |     | in the case of a nonresident alien individual, such non-U.S. holder is                                                                        
 not present in the United States for 183 or more days in the taxable year of the sale or exchange (and certain other conditions are met); and |

If such gain is effectively connected with the conduct of a U.S. trade or business of a non-U.S.holder (and, if required by an applicable tax treaty, is attributable to a U.S. permanent establishment or fixed base maintained by the non-U.S.holder within the United States), the non-U.S.holder generally will be subject to U.S. federal income tax on the net gain derived from the sale or exchange at the applicable graduated individual or corporate rates and, in the case of a non-U.S.holder that is a corporation, may be subject to an additional branch profits tax at a 30% rate or such lower rate as may be specified by an applicable income