Company: INGVF
Filing Date: 2025-09-04
Form Type: 424B5
Source: 0001193125-25-196042
Chunk: 335

Company: ING GROEP NV
Filing Date: 2025-09-04
Form: 424B5
Chunk 335
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.Holders Distributions If you are a Non-U.S.holder, dividends paid to you in respect of ADSs representing our ordinary shares will not be subject to U.S. federal income tax unless the dividends are “effectively connected” with your conduct of a trade or business within the United States, and the dividends are attributable to a permanent establishment that you maintain in the United States if that is required by an applicable income tax treaty as a condition for subjecting you to U.S. taxation on a net income basis. In such cases, you generally will be taxed in the same manner as a U.S. holder. If you are a corporate Non-U.S.holder, “effectively connected” dividends may, under certain circumstances, be subject to an additional “branch profits tax” at a 30% rate or at a lower rate if you are eligible for the benefits of an income tax treaty that provides for a lower rate. Capital Gains If you are a Non-U.S.holder, you will not be subject to U.S. federal income tax on gain recognized on the sale or other disposition of your ADSs representing our ordinary shares unless:

| • |     | the gain is “effectively connected” with your conduct of a trade or business in the United States,                                                                                                                                   
 and the gain is attributable to a permanent establishment that you maintain in the United States if that is required by an applicable income tax treaty as a condition for subjecting you to U.S. taxation on a net income basis; or |

| • |     | you are an individual and are present in the United States for 183 or more days in the taxable year of the sale 
 and certain other conditions exist.                                                                             |

If you are a corporate Non-U.S.holder, “effectively connected” gains that you recognize may also, under certain circumstances, be subject to an additional “branch profits tax” at a 30% rate or at a lower rate if you are eligible for the benefits of an income tax treaty that provides for a lower rate. Foreign Account Tax Compliance Withholding A 30% withholding tax will be imposed on certain payments to certain non-U.S.financial institutions that fail to comply with information reporting or certification requirements and withholding requirements in respect of their direct and indirect U.S. shareholders and/or U.S. accountholders. To avoid becoming subject to FATCA withholding, we and other non-U.S.financial institutions may be required to report information to the Internal Revenue Service regarding the holders of ADSs representing our ordinary shares and to