Company: DTK
Filing Date: 2025-09-10
Form Type: 424B2
Source: 0001193125-25-199964
Chunk: 22

Company: DTE ENERGY CO
Filing Date: 2025-09-10
Form: 424B2
Chunk 22
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 the particular tax consequences that might be relevant to you if you are subject to special rules under the U.S. federal income tax laws. Special rules apply, for example, if you are a:

| • |     | bank, thrift, insurance company, regulated investment company or other financial institution or financial service 
 company;                                                                                                          |

| • |     | broker or dealer in securities or foreign currency; |

| • |     | U.S. Holder (as defined below) that has a functional currency other than the U.S. dollar or that holds notes 
 through a foreign broker or other foreign intermediary;                                                      |

| • |     | person required to include income with respect to a note no later than when such income is taken into account as 
 revenue on an “applicable financial statement” under Section 451(b) of the Code;                                 |

| • |     | partnership or other entity or arrangement classified as a partnership for U.S. federal income tax purposes (and 
 their beneficial owners);                                                                                        |

| • |     | person subject to alternative minimum tax; |

| • |     | person who owns the note as part of a straddle, hedging transaction, constructive sale transaction or other 
 risk-reduction transaction;                                                                                 |

| • |     | subchapter S corporation; |

| • |     | real estate investment trust; |

| • |     | tax-exempt entity; |

| • |     | controlled foreign corporation or a passive foreign investment company (or one of its shareholders); |

| • |     | retirement plan; |

| • |     | person who has ceased to be a U.S. citizen or to be taxed as a resident alien; or |

| • |     | person who acquires notes in connection with employment or other performance of services. |

In addition, the following discussion does not address all possible tax consequences related to the acquisition, ownership and disposition of the notes. In particular, it does not discuss the Medicare contribution tax on net investment income, any estate, gift, generation-skipping, transfer, state, local or foreign tax consequences, or the consequences arising under any tax treaty. We have not sought, and do not intend to seek, any ruling or opinion from the IRS with respect to the statements made and the conclusions reached in the following discussion, and there can be no assurance that the IRS or the courts will agree with these statements and conclusions. Prospective investors should consult their own tax advisors with regard to the application of the U.S. federal income tax considerations discussed below to