Company: XOMAP
Filing Date: 2025-10-03
Form Type: 424B5
Source: 0001193125-25-230393
Chunk: 48

Company: XOMA Royalty Corp
Filing Date: 2025-10-03
Form: 424B5
Chunk 48
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 Preferred Stock generally will not be subject to backup withholding provided that we (or our paying agent) do not have
actual knowledge or reason to know the Non-U.S. Holder is a U.S. person and the Non-U.S. Holder certifies its non-U.S. status by
furnishing a valid IRS Form W-8BEN, W-8BEN-E, W-8ECI, W-8EXP or other applicable IRS form, or otherwise establishes an exemption. Information returns are required to be filed with the IRS in connection with any distributions on our Series B Preferred Stock paid
to the Non-U.S. Holder, regardless of whether any tax was actually withheld. Copies of these information returns may also be made available under the provisions of an applicable treaty or agreement to the tax
authorities of the country in which the Non-U.S. Holder resides or is established.

Information reporting and,
depending on the circumstances, backup withholding generally will apply (at the applicable rate) to the proceeds of the sale or other taxable disposition of our Series B Preferred Stock within the United States or conducted through certain
U.S.-related brokers, unless we (or our paying agent) receive the certification described above and do not have actual knowledge or reason to know that the Non-U.S. Holder is a

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U.S. person, or the holder otherwise establishes an exemption. Proceeds of a disposition of our Series B Preferred Stock conducted through a non-U.S.
office of a non-U.S. broker that does not have certain enumerated relationships with the United States generally will not be subject to backup withholding or information reporting.

Backup withholding is not an additional tax. Amounts withheld under the backup withholding rules may be may be allowed as a refund or a credit against a Non-U.S. Holder’s U.S. federal income tax liability, provided the required information is timely furnished to the IRS. All holders are urged to consult their tax advisors regarding the application of
information reporting and backup withholding to them.

Additional Withholding Tax on Payments Made to Foreign Accounts

Withholding taxes may be imposed under Sections 1471 to 1474 of the Code and the rules and regulations promulgated thereunder (commonly referred to as FATCA)
on certain types of payments made to non-U.S. financial institutions and certain other non-U.S. entities. Specifically, a 30% withholding tax may be imposed on dividends
on our Series B Preferred Stock paid to a “foreign financial institution” or a “non-financial foreign