Company: BSX
Filing Date: 2025-02-24
Form Type: 424B2
Source: 0001104659-25-016521
Chunk: 60

Company: BOSTON SCIENTIFIC CORP
Filing Date: 2025-02-24
Form: 424B2
Chunk 60
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 could be of relevance to a noteholder. Tax matters are complex, and the tax consequences of an investment in the notes by a particular noteholder will depend in part on such holder’s circumstances. Accordingly, a holder is urged to consult its own tax advisor for a full understanding of the tax consequences of an investment in the notes, including the applicability and effect of Dutch tax laws. For Dutch tax purposes, a noteholder may include an individual who or an entity that does not have the legal title of the notes, but to whom nevertheless the notes are attributed, based either on such individual or entity owning a beneficial interest in the notes or based on specific statutory provisions. These include statutory provisions pursuant to which notes are attributed to an individual who is, or who has directly or indirectly inherited from a person who was, the settlor, grantor or similar originator of a trust, foundation or similar entity that holds the notes.

This paragraph is based on Dutch tax law as applied and interpreted by Dutch tax courts and as published and in effect on the date hereof, without prejudice to any amendments introduced at a later date and implemented with or without retroactive effect.

For the purpose of this paragraph, “Dutch Taxes” shall mean taxes of whatever nature levied by or on behalf of the Netherlands or any of its subdivisions or taxing authorities. “The Netherlands” means the part of the Kingdom of the Netherlands located in Europe.

The statements below are based on the assumption that the terms of any series of notes will not materially deviate from the terms and conditions as described in this prospectus supplement, in particular with regard to the status and ranking of the notes.

#### Withholding Tax
Any payments of principal and interest by the Issuer under the notes may, except in certain specific cases described below, be made free of withholding or deduction of any taxes of whatever nature imposed, levied, withheld or assessed by the Netherlands or any political subdivision or taxing authority thereof or therein, unless the notes are issued under such terms and conditions that the notes actually function as equity of the Issuer within the meaning of article 10, paragraph 1, under d of the Dutch Corporate Income Tax Act 1969 ( Wet op de vennootschapsbelasting 1969 ).

Withholding tax on certain (deemed) payments of interest may apply if the recipient of such payments is (i) not an individual and it is (deemed to be) affiliated ( gelieerde ) to the Issuer and (ii) the situation is