Company: KHC
Filing Date: 2025-02-21
Form Type: 424B2
Source: 0001193125-25-032085
Chunk: 69

Company: Kraft Heinz Co
Filing Date: 2025-02-21
Form: 424B2
Chunk 69
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 income tax treaty provides otherwise. If a non-UnitedStates holder is eligible for the benefits of an income tax treaty between the United States and its country of residence, any interest income that is effectively connected with a United States trade or business will be subject to United States federal income tax in the manner specified by the treaty, provided that the non-UnitedStates holder claims the benefit of the treaty by properly submitting an IRS Form W-8BENor W-8BEN-E(or a suitable successor or substitute form), as applicable. In addition, a non-UnitedStates holder that is classified as a foreign corporation for United States federal income tax purposes may be subject to a branch profits tax equal to 30% (or lower applicable treaty rate) of its earnings and profits for the taxable year, subject to adjustments, that are effectively connected with its conduct of a trade or business in the United States. Sale or Other Taxable Disposition of the Notes Subject to the discussion below of information reporting and backup withholding and FATCA, a non-United Statesholder generally will not be subject to United States federal income tax (or any United States S-42

federal withholding tax) on any gain recognized by such holder upon a sale, exchange, redemption, retirement at maturity or other taxable disposition of a Note (other than any amount representing accrued and unpaid interest, which will be taxable as interest income as discussed above), unless:

| • |     | the non-United States holder is an individual who is present in the                                                
 United States for 183 days or more during the taxable year of disposition and certain other conditions are met; or |

| • |     | the gain is effectively connected with the conduct of a United States trade or business of the non-United States holder (and, if required by an applicable income tax treaty, is attributable to a United States permanent establishment). |

If the first exception applies, the non-UnitedStates holder generally will be subject to United States federal income tax at a rate of 30% (unless a lower treaty rate applies) on the amount by which its United States-source capital gains exceed certain United States-source capital losses. If the second exception applies, the non-United Statesholder will be subject to United States federal income tax on the net gain derived from the sale or other taxable disposition of the Notes generally in the same manner as a United States holder, unless an applicable income tax treaty provides otherwise. In addition, a non-UnitedStates holder that is classified as a foreign corporation for United States federal income tax