Company: DTK
Filing Date: 2025-09-09
Form Type: 424B5
Source: 0001193125-25-198859
Chunk: 27

Company: DTE ENERGY CO
Filing Date: 2025-09-09
Form: 424B5
Chunk 27
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 withholding is not an additional tax and amounts withheld may be refunded or credited
against your U.S. federal income tax liability, provided you furnish the required information to the IRS in a timely manner.

Non-U.S. Holders

For purposes of this summary,
a Non-U.S. Holder is any beneficial owner of a note that is neither a U.S. Holder nor a partnership (including any entity or arrangement that is treated as a partnership for U.S. federal income tax
purposes).

Payment of Interest

As discussed above, it is anticipated, and this discussion assumes, that the notes will not be issued with more thande minimis original
issue discount. Subject to the discussions below concerning backup withholding and FATCA withholding, a Non-U.S. Holder generally will not be subject to U.S. federal income or withholding tax on payments of
interest on the notes that is not effectively connected with the conduct by the Non-U.S. Holder of a trade or business within the United States, provided that such
Non-U.S. Holder (A) does not directly or indirectly, actually or constructively, own 10% or more of the total combined voting power of all classes of our stock entitled to vote, (B) is not a controlled
foreign corporation for U.S. federal income tax purposes that is related to us directly or constructively through stock ownership, (C) is not a bank receiving such interest on an extension of credit made pursuant to a loan agreement entered
into in the ordinary course of its trade or business, and (D) satisfies certain certification requirements. Such certification requirements will be met if (x) the Non-U.S. Holder provides its name and address,
and certifies on an IRS Form W-8BEN or W-8BEN-E (or a successor or substantially similar form), under penalties of perjury, that
it is not a United States person or (y) a securities clearing organization or certain other financial institutions holding the notes on behalf of the Non-U.S. Holder certifies on IRS Form W-8IMY, under penalties of perjury, that such certification has been received by it and furnishes us or our paying agent with a copy thereof. In addition, we or our paying agent must not have actual knowledge or
reason to know that the beneficial owner of the notes is a United States person.

If interest on the notes is not effectively connected
with the conduct by the Non-U.S. Holder of a trade or business within the United States, but such Non-U