Company: DTK
Filing Date: 2025-09-09
Form Type: 424B5
Source: 0001193125-25-198859
Chunk: 23

Company: DTE ENERGY CO
Filing Date: 2025-09-09
Form: 424B5
Chunk 23
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 advisors with regard to the application of the U.S. federal income tax considerations discussed below to their particular situations as well as the application of any state, local, foreign or other tax laws, including gift and estate tax laws. S-17

Qualified Reopening We intend to treat the 2023 Series C notes as being issued in a “qualified reopening” of the 2023 Series C 4.875% Senior Notes due 2028 issued by us on May 12, 2023 pursuant to a prospectus supplement dated May 8, 2023 (the “initial 2023 Series C notes”). For U.S. federal income tax purposes, debt instruments issued in a qualified reopening are deemed to be part of the same issue as the original debt instruments. Under the treatment described in this paragraph, which this discussion assumes will apply, the 2023 Series C notes will be treated as having the same issue date and the same issue price as the initial 2023 Series C notes for U.S. federal income tax purposes. Pre-IssuanceAccrued Interest A portion of the purchase price for the 2023 Series C notes will be attributable to the amount of interest accrued thereon after June 1, 2025 and prior to the date the 2023 Series C notes are issued (“pre-issuanceaccrued interest”). We intend to take the position that a portion of the first interest payment on the 2023 Series C notes, equal to the amount of the pre-issuanceaccrued interest, is a non-taxablereturn of a portion of the purchase price for the 2023 Series C notes rather than a payment of interest on the 2023 Series C notes, which otherwise would be subject to tax. Accordingly, a holder’s tax basis in the 2023 Series C notes will not include the portion of the purchase price attributable to pre-issuanceaccrued interest. U.S. Holders For purposes of this summary, a “U.S. Holder” means a beneficial owner of a note that for U.S. federal income tax purposes is:

| • |     | an individual who is a citizen or resident of the United States; |

| • |     | a corporation or other entity treated as a corporation for U.S. federal income tax purposes that is created or 
 organized in or under the laws of the United States, any State thereof or the District of Columbia;            |

| • |     | an estate the income of which