Company: BRK-A
Filing Date: 2025-11-18
Form Type: 424B5
Source: 0001193125-25-286108
Chunk: 25

Company: BERKSHIRE HATHAWAY INC
Filing Date: 2025-11-18
Form: 424B5
Chunk 25
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 be deducted or withheld by the United States or any political subdivision or taxing authority thereof or therein, we will pay such additional amounts on the notes as will result in receipt by each beneficial owner of a note that is not a U.S. Person (as defined below) of such amounts (after all such withholding or deduction, including on any additional amounts) as would have been received by such beneficial owner had no such withholding or deduction been required. We will not be required, however, to make any payment of additional amounts for or on account of:

| (a) | any tax, assessment or other governmental charge that would not have been imposed but for (1) the                                                                                                                                                        
 existence of any present or former connection (other than a connection arising solely from the ownership of those notes or the receipt of payments in respect of those notes) between a holder of a note (or the beneficial owner for whose benefit such 
 holder holds such note), or between a fiduciary, settlor, beneficiary of, member or shareholder of, or possessor of a power over, that holder or beneficial owner (if that holder or beneficial owner is an estate, trust, partnership or corporation)   
 and the United States, including that holder or beneficial owner, or that fiduciary, settlor, beneficiary, member, shareholder or possessor, being or having been a citizen or resident or treated as a resident of the United States or being or having 
 been engaged in trade or business or present in the United States or having had a permanent establishment in the United States or (2) the presentation of a note for payment on a date more than 30 days after the later of the date on which that       
 payment becomes due and payable and the date on which payment is duly provided for;                                                                                                                                                                      |

| (b) | any estate, inheritance, gift, sales, transfer, capital gains, excise, personal property, wealth or similar 
 tax, assessment or other governmental charge;                                                               |

| (c) | any tax, assessment or other governmental charge imposed by reason of the beneficial owner’s past or                                                                                                                                                    
 present status as a passive foreign investment company, a controlled foreign corporation, a foreign tax exempt organization or a personal holding company with respect to the United States or as a corporation that accumulates earnings to avoid U.S. 
 federal income tax;                                                                                                                                                                                                                                     |

| (d) | any tax, assessment or other governmental charge which is payable by any method other than withholding or 
 deducting from payment of principal of or premium, if any,