Company: G
Filing Date: 2025-11-14
Form Type: 424B5
Source: 0001140361-25-042317
Chunk: 71

Company: Genpact LTD
Filing Date: 2025-11-14
Form: 424B5
Chunk 71
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 by a Noteholder on the creation or issue of the notes.

No United Kingdom stamp duty or SDRT will arise on a transfer of, or an agreement to transfer, the notes provided the notes do not carry a right to interest the amount of which exceeds a reasonable commercial return on the nominal amount of the notes.**

#### Certain Luxembourg Tax Consequences
The following overview is of a general nature and is included herein solely for information purposes. It is based on the laws presently in force in Luxembourg, though it is not intended to be, nor should it be construed to be, legal or tax advice. Prospective investors in the notes should therefore consult their own professional advisers as to the effects of state, local or foreign laws, including Luxembourg tax law, to which they may be subject.

Please be aware that the residence concept used under the respective headings below applies for Luxembourg income tax assessment purposes only. Any reference in the present section to a tax, duty, levy, impost or other charge or withholding of a similar nature, or to any other concepts, refers to Luxembourg tax law and/or concepts only. Also, please note that a reference to Luxembourg income tax encompasses corporate income tax ( impôt sur le revenu des collectivités ), municipal business tax ( impôt commercial communal ), a solidarity surcharge ( contribution au fonds pour l’emploi ) as well as personal income tax ( impôt sur le revenu ) generally. Corporate taxpayers may further be subject to net wealth tax ( impôt sur la fortune ) as well as other duties, levies or taxes. Corporate income taxes, municipal business tax, as well as the solidarity surcharge and net wealth tax invariably apply to most corporate taxpayers resident in Luxembourg for tax purposes. Individual taxpayers are generally subject to personal income tax and the solidarity surcharge. Under certain circumstances, where an individual taxpayer acts in the course of the management of a professional or business undertaking, municipal business tax may apply as well.

Withholding tax

Non-resident holders of notes

Under Luxembourg general tax laws currently in force, there is no withholding tax on payments of principal, premium or interest made to non-resident holders of notes, nor on accrued but unpaid interest in respect of the notes, nor is any Luxembourg withholding tax payable upon redemption or repurchase of the notes held by non-resident holders of notes.

Resident holders of notes

Under Luxembourg general tax laws currently in force and subject to the 2005 Law, there is no withholding tax on payments of principal, premium or interest made to Luxembourg resident holders of