Company: GOOGL
Filing Date: 2025-11-05
Form Type: 424B2
Source: 0001193125-25-267244
Chunk: 39

Company: Alphabet Inc.
Filing Date: 2025-11-05
Form: 424B2
Chunk 39
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. holder generally will be long-term capital gain or loss if the U.S. holder has held the note for more than one year at the time of disposition.
Long-term capital gains recognized by an individual holder generally are subject to tax at a lower rate than short-term capital gains or ordinary income. The deductibility of capital losses is subject to limitations.

S-24

Non-U.S.Holders

Payments of Interest

Subject to the discussions
below under “—Information Reporting and Backup Withholding” and “—FATCA,” payments of interest on the notes to a non-U.S. holder generally will be exempt from U.S. federal
income tax under the portfolio interest exemption provided that (i) the non-U.S. holder properly certifies that it is not a U.S. person by providing a properly executed Internal Revenue Service
(“IRS”) Form W-8BEN or W-8BEN-E or other applicable IRS Form W-8, to the
applicable withholding agent; (ii) the non-U.S. holder does not actually or constructively own 10% or more of the total combined voting power of our stock entitled to vote; and (iii) the non-U.S. holder is not a controlled foreign corporation that is related to us actually or constructively through stock ownership.

Sale, Exchange, Redemption or Retirement of Notes

Subject to the discussions below under “—Information Reporting and Backup Withholding” and “—FATCA,” a non-U.S. holder generally will not be subject to U.S. federal income tax on gain recognized on a sale, exchange, redemption, retirement or other disposition of notes (however, to the extent any portion of the amount
realized by a non-U.S. holder on a sale, exchange, redemption, retirement or other disposition of notes is attributable to accrued but unpaid interest, such portion shall be treated as described above in “—Non-U.S. Holders—Payments of Interest”).

Information Reporting and Backup Withholding

Information returns will be filed with the IRS in connection with payments on the notes made to, and the proceeds of dispositions of notes effected
by, certain U.S. holders. In addition, certain U.S. holders may be subject to backup withholding (currently at a rate of 24%) in respect of such amounts if they do not provide their taxpayer identification numbers to the person from whom they
receive payments or otherwise comply with applicable requirements. A holder that is not a “United States person” (as defined in the Code