Company: INGVF
Filing Date: 2025-09-04
Form Type: 424B5
Source: 0001193125-25-196042
Chunk: 145

Company: ING GROEP NV
Filing Date: 2025-09-04
Form: 424B5
Chunk 145
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 or her death. An individual of any other nationality is deemed to be a resident of The Netherlands for the purposes of Dutch gift tax only if he or she was resident of The Netherlands at any time during the 12 months preceding the date of the gift. Non-residentsof The Netherlands. No Netherlands gift or inheritance taxes will arise on the transfer of a Security by way of a gift by, or on the death of, a Holder who is neither resident nor deemed to be resident of The Netherlands, unless:

| (i) | in case of a gift of the Securities under a condition precedent by an individual who, at the date of the gift,                                                                                                                               
 was neither resident nor deemed to be resident of The Netherlands, such individual is resident or deemed to be resident of The Netherlands at the date (a) of the fulfillment of the condition; or (b) of his/her death and the condition of 
 the gift is fulfilled after the date of his/her death; or                                                                                                                                                                                    |

| (ii) | in case of a gift of Securities by an individual who, at the date of the gift or, in case of a gift under a                                                                                                                                               
 condition precedent, at the date of the fulfillment of the condition, was neither resident nor deemed to be resident of The Netherlands, such individual dies within 180 days after the date of the gift or the fulfillment of the condition, while being 
 resident or deemed to be resident of The Netherlands.                                                                                                                                                                                                     |

Value-Added Tax No value-added tax will be due in The Netherlands in respect of payments made in consideration for the issue of the Securities, whether in respect of payments of interest and principal or in respect of the transfer of a Security. Other Taxes There will be no registration tax, capital contribution tax, customs duty, stamp duty, real estate transfer tax or any other similar tax or duty (other than court fees) due in The Netherlands in respect of or in connection with the mere issue, transfer, execution or delivery by legal proceedings of the Securities or the performance of ING Groep N.V.’s obligations under the relevant documents. Residency A holder of a Security will not become, and will not be deemed to be, resident in The Netherlands merely by virtue of holding such Security or by virtue of the execution, performance, delivery and/or enforcement of any relevant documents. FATCA, the Common Reporting Standard and Directive on administrative cooperation in direct taxation On July 1, 2014, the Foreign Account Tax Compliance Act (“ FATCA”) entered into force. As a