Company: BSX
Filing Date: 2025-02-24
Form Type: 424B2
Source: 0001104659-25-016521
Chunk: 64

Company: BOSTON SCIENTIFIC CORP
Filing Date: 2025-02-24
Form: 424B2
Chunk 64
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 deemed return. The deemed return is between 1.44% and 5.88% per annum (in 2025). The applicable deemed return depends on the fair market value of such Dutch Individual’s net investments assets for the year reduced by the liabilities and by certain allowances and measured, in general, at the beginning of every calendar year.

In December 2021, however, the Dutch Supreme Court ruled that taxation under the regime for savings and investments violated the right to property and the prohibition of discrimination under the European Convention on Human Rights. In response to this ruling, the Dutch government amended the regime for savings and investments (as generally described above) in order to comply with the European Convention on Human Rights. In June 2024, however, the Dutch Supreme Court ruled that the proposed reparation legislation still violates the European Convention on Human Rights in cases where the deemed (flat rate) return is higher than the actual return.

Mindful of the above, a Dutch Individual who in a specific year has been subject to taxation under the regime for savings and investments on the basis of a deemed return (as generally described above) while their actual return was lower can object to the Dutch personal income tax assessment imposed for that specific year. If such Dutch Individual successfully substantiates that their actual return was lower than the deemed return, then that Dutch Individual will receive a compensation equal to the difference of the taxes paid and the taxes that should have been paid calculated based on the actual return under this regime. Moreover, as of mid-2025, the Dutch government intends to launch a specific form through which a Dutch Individual can provide counter evidence to substantiate that the actual return on their assets and liabilities that are taxed under this regime is lower that the deemed return, as a consequence of which the actual return will be taxed instead of the deemed return.

Dutch Corporate Entities

Dutch Corporate Entities are generally subject to corporate income tax at the statutory rate of 25.8%. (2025) with respect to any benefits derived or deemed to be derived (including any capital gains realised on the disposal thereof) on the notes. A reduced rate of 19% applies to the first EUR 200,000 of taxable profits (2025).

#### Non-residents in the Netherlands
A noteholder who is not a Dutch Individual and that is not a Dutch Corporate Entity will generally not be subject to any Dutch Taxes on income or capital gains in respect of the ownership and disposal of the notes, except if:

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