Company: BRK-A
Filing Date: 2025-11-06
Form Type: 424B5
Source: 0001193125-25-267653
Chunk: 37

Company: BERKSHIRE HATHAWAY INC
Filing Date: 2025-11-06
Form: 424B5
Chunk 37
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 holder is an exempt recipient, payments under the notes or proceeds received from the sale of the notes will generally be subject
to information reporting and will generally also be subject to U.S. federal backup withholding tax if such U.S. holder fails to supply an accurate taxpayer identification number or otherwise fails to comply with applicable U.S. information reporting
or certification requirements. Any amounts so withheld do not constitute a separate tax and will generally be allowed as a refund or a credit against the U.S. holder’s U.S. federal income tax liability, provided that the required information
is timely furnished to the IRS.

S-22

Consequences to Non-U.S.Holders The following discussion summarizes certain U.S. federal income tax considerations relevant to a non-U.S.holder. For purposes of this discussion, the term “non-U.S.holder” means a beneficial owner of the notes that for U.S. federal income tax purposes is a nonresident alien individual, a foreign corporation, or a trust or estate that is not a U.S. holder. Payments of Interest Subject to the discussions below under “—Backup Withholding and Information Reporting” and “—Foreign Account Tax Compliance Act”, payments of interest on the notes made to a non-U.S.holder will generally be exempt from U.S. federal income and withholding tax, provided that:

| • |     | the non-U.S. holder does not own, actually or constructively,                                                                                                                                                            
 10 percent or more of the total combined voting power of all classes of our stock entitled to vote, and is not a controlled foreign corporation related, directly or through attribution, to us through stock ownership; |

| • |     | the non-U.S. holder is not a bank receiving interest on a loan entered 
 into in the ordinary course of its trade or business;                  |

| • |     | either (i) the non-U.S. holder certifies on IRS Form W-8BEN or Form W-8BEN-E (or a successor form), under penalties of perjury, that it is a                                                              
 non-U.S. holder and provides its name and address or otherwise satisfies applicable documentation requirements or (ii) a securities clearing organization, bank or other financial institution that holds 
 customers’ securities in the ordinary course of its trade or business and holds the notes on behalf of the non-U.S. holder certifies under penalties of perjury that the certification referred to in     
 clause (i) has been received from the non-U.S. holder or an intermediate financial institution and furn