Company: BRK-A
Filing Date: 2025-04-01
Form Type: 424B5
Source: 0001193125-25-069429
Chunk: 25

Company: BERKSHIRE HATHAWAY INC
Filing Date: 2025-04-01
Form: 424B5
Chunk 25
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 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, or interest on such notes;                     |

| (e) | any tax, assessment or other governmental charge required to be withheld by any paying agent from any payment                           
 of principal of and premium, if any, or interest on any note if that payment can be made without withholding by any other paying agent; |

| (f) | any tax, assessment or other governmental charge which would not have been imposed but for the failure of a                                                                                                                                                                                                                                                                                                    
 beneficial owner or any holder of notes to comply with our request or a request of our agent to satisfy certification, information, documentation or other reporting requirements concerning the nationality, residence, identity or connections with the                                                                                                                                                      
 United States of the beneficial owner or any holder of the notes that such beneficial owner or holder is legally able to deliver (including, but not limited to, the requirement to provide an applicable Internal Revenue Service Form W-8, or any subsequent versions thereof or successor thereto, and including, without limitation, any documentation requirement under an applicable income tax treaty); |

| (g) | any tax, assessment or other governmental charge imposed on interest received by (1) a 10-percent shareholder (as defined in Section 871(h)(3)(B) of the U.S. Internal Revenue Code of 1986, as amended (the “Code”), and the U.S. Treasury regulations that may be promulgated thereunder) of 
 ours, (2) a controlled foreign corporation that is related to us within the meaning of Section 864(d)(4) of the Code or (3) a bank receiving interest                                                                                                                                          |

S-15

| described in Section 881(c)(3)(A) of the Code, to the extent such tax, assessment or other governmental charge would not have been imposed but for the beneficial owner’s status as 
 described in clauses (1) through (3)