Company: BSX
Filing Date: 2025-02-24
Form Type: 424B2
Source: 0001104659-25-016521
Chunk: 65

Company: BOSTON SCIENTIFIC CORP
Filing Date: 2025-02-24
Form: 424B2
Chunk 65
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TABLE OF CONTENTS

(i)

the noteholder, whether an individual or not, derives profits from an enterprise, whether as an entrepreneur or pursuant to a co-entitlement to the net worth of such enterprise other than as an entrepreneur or a shareholder, which enterprise is, in whole or in part, carried on through a permanent establishment or a permanent representative in the Netherlands, to which the notes are attributable;

(ii)

the noteholder is an individual and derives benefits from miscellaneous activities carried out in the Netherlands in respect of the notes, including (without limitation) activities which are beyond the scope of active portfolio investment activities;

(iii)

the noteholder is not an individual and is, other than by way of securities, entitled to a share in the profits of an enterprise or a co-entitlement to the net worth of an enterprise which enterprise is effectively managed in the Netherlands and to which enterprise the notes are attributable; or

(iv)

the noteholder is an individual and is, other than by way of securities, entitled to a share in the profits of an enterprise, that is effectively managed in the Netherlands and to which enterprise the notes are attributable.

Income derived from the notes as specified under (i) and (ii) by an individual is subject to Dutch income tax at progressive rates up to a maximum rate of 49.5%. Income derived from a share in the profits of an enterprise as specified under (iv) that is not already included under (i) or (ii) will be taxed on the basis of a deemed return on savings and investments (as described above in “ Residents in the Netherlands ”).

Income derived from the notes as specified under (i) and (iii) by an entity is subject to Dutch corporate income tax at up to a maximum rate of 25.8% (2025).

#### Gift and Inheritance Tax
No Dutch gift tax or inheritance tax is due in respect of any gift of the notes by, or inheritance of the notes on the death of, a noteholder, except if:

(i)

at the time of the gift or death of the noteholder, the noteholder is resident, or is deemed to be resident, in the Netherlands;

(ii)

the noteholder passes away within 180 days after the date of the gift of the notes and is not, or not deemed to be, at the time of the gift, but is, or deemed to be, at the time of the noteholder’s death, resident in the Netherlands; or