Company: BRK-A
Filing Date: 2025-11-18
Form Type: 424B5
Source: 0001193125-25-286108
Chunk: 39

Company: BERKSHIRE HATHAWAY INC
Filing Date: 2025-11-18
Form: 424B5
Chunk 39
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-U.S. holder of a trade or business in the United States.       |

If a non-U.S.holder cannot satisfy the requirements described above, payments of interest made to such non-U.S.holder will be subject to a 30% U.S. federal withholding tax, unless such non-U.S.holder provides the applicable withholding agent with a properly executed:

| • |     | IRS Form W-8BEN or Form W-8BEN-E (or a successor form) claiming an exemption from or reduction in withholding under the benefit of an applicable tax treaty; or |

| • |     | IRS Form W-8ECI (or a successor form) stating that interest paid on the                                                                                     
 notes is not subject to withholding tax because it is effectively connected with the non-U.S. holder’s conduct of a trade or business in the United States. |

If payments of interest on the notes are effectively connected with the conduct by a non-U.S.holder of a trade or business in the United States (and, where an income tax treaty applies, are attributable to a United States permanent establishment), then such non-U.S.holder will be subject to U.S. federal income tax on such interest payments on a net income basis in the same manner as a U.S. holder (but without regard to the 3.8% Medicare tax, described above), although such non-U.S.holder will be exempt from the 30% U.S. federal withholding tax if the certification requirements discussed above are satisfied. In addition, a non-U.Sholder that is a foreign corporation may be subject to an additional branch profits tax equal to 30% (or lower applicable tax treaty rate) of such interest, subject to adjustments. Sale, Exchange, Redemption or Other Disposition of the Notes Subject to the discussions below under “—Backup Withholding and Information Reporting” and “—Foreign Account Tax Compliance Act”, any gain realized by a non-U.S.holder upon a sale, exchange, redemption or S-23

other disposition of the notes will generally not be subject to U.S. federal income tax, unless:

| • |     | the gain is effectively connected with the conduct of a trade or business in the United States by the non- U.S. holder (and, where an income tax treaty applies, is attributable to a United States permanent establishment); or |

| • |     | the non-U.S. holder is an individual who is present in the United States                          
 for 183 days or more in the taxable year of