Company: SNY
Filing Date: 2025-10-29
Form Type: 424B5
Source: 0001193125-25-255563
Chunk: 59

Company: Sanofi
Filing Date: 2025-10-29
Form: 424B5
Chunk 59
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 on the status of the partner and the status and activities of the partnership. A partner in a partnership holding
the notes should consult its own tax advisor with regard to the U.S. federal income tax treatment of an investment in the notes.

You
should consult your own tax advisor with respect to the U.S. federal income tax consequences of acquiring, holding and disposing of notes, including the relevance to your particular situation of the considerations discussed below, as well as the
relevance to your particular situation of state, local or other tax laws, including the income tax treaty between France and the United States.

Certain Contingencies

In
certain circumstances, we may be required to pay amounts in excess of the principal and stated interest payable on the notes (see “Description of the Notes—Payment of Additional Amounts” in this prospectus supplement). It is
possible that the potential for such excess payments could implicate the provisions of U.S. Treasury Regulations relating to “contingent payment debt instruments”. If any of the notes were characterized as contingent payment debt
instruments, a holder might, among other things, be required to accrue interest income in different amounts and at different times than the stated interest on such notes and to treat any gain recognized on the sale or other disposition of such notes
as ordinary income rather than as capital gain.

Pursuant to the applicable U.S. Treasury Regulations, for purposes of determining whether
a debt instrument is a contingent payment debt instrument, remote or incidental contingencies (determined as of its issue date) are ignored. We believe that the possibility of the payment of such additional amounts is remote and/or incidental.
Accordingly, we do not intend to treat the notes as contingent payment debt instruments. Our determination is

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binding on a holder unless such holder discloses its contrary position in the manner required by applicable U.S. Treasury Regulations. Our determination, however, is not binding on the IRS, and
the IRS could challenge this determination.

The remainder of this disclosure assumes that the notes are not treated as contingent payment
debt instruments. Holders are urged to consult their own tax advisors regarding the possible application of the special rules related to contingent payment debt instruments.

Payments or Accruals of Interest

Stated interest on a note (as well as any additional amounts paid in respect of taxes and without reduction for any amounts withheld) will be
taxable to you as ordinary interest income, and not as capital gain, at the time that you receive or accrue