Company: DTK
Filing Date: 2025-09-09
Form Type: 424B5
Source: 0001193125-25-198859
Chunk: 29

Company: DTE ENERGY CO
Filing Date: 2025-09-09
Form: 424B5
Chunk 29
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as a foreign corporation, may also be subject to the branch profits tax at a rate of 30% (or a lower applicable treaty branch profits tax rate). In the case described in (ii) above,
the Non-U.S. Holder will be subject to a 30% tax (or lower applicable treaty rate) on any capital gain recognized on the disposition of the notes (after being offset by certain U.S.-source capital
losses).

Information Reporting and Backup Withholding

Information returns will be filed annually with the IRS in connection with payments that we make on the notes. Copies of these information
returns may also be made available under the provisions of a specific tax treaty or other agreement to the tax authorities of the country in which the Non-U.S. Holder resides. Unless the Non-U.S. Holder complies with certification procedures to establish that it is not a United States person, information returns may be filed with the IRS in connection with the proceeds from a sale or
other taxable disposition of notes, and the Non-U.S. Holder may be subject to backup withholding tax (currently at a rate of 24%) on payments on the notes or on the proceeds from a sale or other
taxable disposition of the notes. The certification procedures required to claim the exemption from withholding tax on interest described above will satisfy the certification requirements necessary to avoid the backup withholding tax as well. The
amount of any backup withholding from a payment to a Non-U.S. Holder will be allowed as a credit against the Non-U.S. Holder’s U.S. federal
income tax liability and may entitle the Non-U.S. Holder to a refund, provided that the required information is furnished to the IRS in a timely manner.

Foreign Account Tax Compliance Act

The
Foreign Account Tax Compliance Act and related IRS guidance (“FATCA”) impose a 30% U.S. withholding tax on certain payments (including interest payments on the notes and, subject to the discussion of proposed Treasury regulations below,
payments of gross proceeds from the sale or other disposition of notes) made to certain non-U.S. entities unless various U.S. information reporting and due diligence requirements (generally relating
to ownership by United States persons of interests in or accounts with those entities) have been satisfied or an exemption applies and is established. An intergovernmental agreement between the jurisdiction of a recipient and the United States may
modify the rules described in this paragraph. We will not be obligated to make any “gross up” or additional payments in respect of amounts withheld on the notes