Company: AZN
Filing Date: 2025-09-29
Form Type: 6-K
Source: 0001104659-25-094039
Chunk: 36

Company: ASTRAZENECA PLC
Filing Date: 2025-09-29
Form: 6-K
Chunk 36
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 cash received in lieu of an entitlement to a fractional AstraZeneca Share. The difference between the US Holder’s tax basis allocable to the fractional entitlement and the cash received in lieu of such entitlement will be a capital gain or loss which will be a long-term capital gain or loss if the US Holder has held its AstraZeneca ADS for more than one year at the effective time of the termination of the AstraZeneca ADR facility arrangement.

A US Holder’s tax basis in its AstraZeneca Shares will equal its aggregate tax basis in its AstraZeneca ADSs reduced by any amount allocable to a fractional entitlement for which cash is received. A US Holder’s holding period for its AstraZeneca Shares will include its holding period of the AstraZeneca ADSs exchanged and cancelled therefor.

(b)

Implementation of the Harmonised Listing Structure (including the Settlement System Migration)

The implementation of the Harmonised Listing Structure, including the Settlement System Migration, will not be a taxable event to US Holders of AstraZeneca Shares, therefore, US Holders of AstraZeneca Shares will not recognise a gain or loss in connection with the Harmonised Listing Structure, including the Settlement System Migration.

(c)

Taxation following the implementation of the Harmonised Listing Structure (including the Settlement System Migration)**

**(i)

Taxation of dividends paid in respect of AstraZeneca Shares**

The implementation of the Harmonised Listing Structure should not affect the tax treatment of US Holders as regards dividends paid in respect of AstraZeneca Shares.

**(ii)**

#### Taxation of disposals of AstraZeneca Shares
**The implementation of the Harmonised Listing Structure should not affect the tax treatment of US Holders as regards disposals of AstraZeneca Shares.

SHAREHOLDERS WHO ARE IN ANY DOUBT ABOUT THEIR TAX POSITION AND/OR MAY BE SUBJECT TO TAXATION IN ANY JURISDICTION OTHER THAN THE US ARE STRONGLY RECOMMENDED TO CONSULT AN APPROPRIATELY QUALIFIED INDEPENDENT PROFESSIONAL ADVISER IMMEDIATELY.**

#### 3.

#### Swedish Taxation
The following statements, which are intended as a general guide only, summarise certain limited aspects of the Swedish tax treatment of the implementation of the Harmonised Listing Structure, including the Settlement System Migration. They are based on current Swedish legislation and published Swedish Tax Agency practice (which may not be binding on the Swedish Tax Agency) applying as at 25 September 202