Company: FCRX
Filing Date: 2025-06-06
Form Type: N-2/A
Source: 0001193125-25-137120
Chunk: 56

Company: Crescent Capital BDC, Inc.
Filing Date: 2025-06-06
Form: N-2/A
Chunk 56
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-U.S.stockholders. If you are not a non-U.S.stockholder, this discussion does not apply to you. Whether an investment in our preferred stock or common stock is appropriate for a non-U.S.stockholder will depend upon that stockholder’s particular circumstances. An investment in our preferred stock or common stock by a non-U.S.stockholder may have adverse tax consequences and, accordingly, may not be appropriate for a non-U.S.stockholder. Non-U.S.stockholders are urged to consult their tax advisors as to the tax consequences of acquiring, holding and disposing of our preferred stock or common stock before investing. Distributions on, and Sale or Other Disposition of Our Preferred Stock or Common Stock Distributions of our investment company taxable income to non-U.S.stockholders will be subject to U.S. withholding tax at a rate of 30% (unless reduced or eliminated by an applicable income tax treaty) to the extent payable from our current and accumulated earnings and profits unless an exception applies. Actual or deemed distributions of our net capital gain to a non-U.S.stockholder, and gains recognized by a non-U.S.stockholder upon the sale of our preferred stock or common stock, will generally not be subject to withholding of U.S. federal income tax and generally will not be subject to U.S. federal income tax unless the non-U.S.stockholder is an individual, has been present in the United States for 183 days or more during the taxable year, and certain other conditions are satisfied. Non-U.S.stockholders of our preferred stock or common stock are encouraged to consult their advisors as to the applicability of an income tax treaty in their individual circumstances. In general, no U.S. withholding taxes will be imposed on dividends paid by RICs to non-U.S.stockholders to the extent the dividends are designated as “interest-related dividends” or “short-term capital gain dividends” and satisfy certain other requirements Under this exemption, interest-related dividends and short-term capital gain dividends generally represent distributions of interest or short-term capital gain that would not have been subject to U.S. withholding tax at the source if they had been received directly by a non-U.S.stockholder. We expect that a portion of our dividends will qualify as interest-related dividends, although we cannot assure you the exact proportion that will so qualify. If we distribute our net capital gain in the form of deemed rather than actual distributions (which we may do in the future), a non-U.S.stockholder will be entitled to a U.S. federal income tax credit or tax refund equal to