Company: INGVF
Filing Date: 2025-03-20
Form Type: 424B5
Source: 0001193125-25-058308
Chunk: 153

Company: ING GROEP NV
Filing Date: 2025-03-20
Form: 424B5
Chunk 153
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 to make the net amount paid to the affected holders equal the amount the holders would have received in the absence of the deduction or withholding. However, additional amounts will not be paid for:

| · |     | the amount of any tax, assessment or other governmental charge imposed by any taxing authority of or in the United States; |

| · |     | the amount of any withholding or deduction that will be required to be made pursuant to the Dutch Withholding Tax Act 2021 (Wet bronbelasting 2021); |

| · |     | the amount of any tax, assessment or other governmental charge which is only payable because: |

| ¡ |     | a connection, other than the holding or ownership of the capital security or the receipt of interest and                                                                  
 principal thereon, exists between the holder and The Netherlands (or such jurisdiction in which a successor to ING Groep N.V. is organized or resident for tax purposes); |

| ¡ |     | the holder presented the capital security for payment (where presentation is required) more than 15 days after 
 the date on which the relevant payment became due or was provided for, whichever is later;                     |

| ¡ |     | the holder failed to comply, on a timely basis, with a written request of ING Groep N.V. or any successor thereof                                                                                                       
 for any applicable information or certification that would have, if provided on a timely basis, permitted the payment to be made without withholding or deduction (or with a reduced rate of withholding or deduction); |

| · |     | the amount of any estate, inheritance, gift, sales, excise, transfer or personal property tax or any similar tax, duty, assessment or governmental charge; |

| · |     | the amount of any tax, assessment or other governmental charge which is payable other than by deduction or withholding from a payment on or in respect of the 
 capital securities;                                                                                                                                           |

| · |     | the amount of any tax, assessment or other governmental charge that a holder or beneficial owner would have been able to avoid (but has not so avoided) by 
 presenting and surrendering the relevant capital security to another paying agent (where presentation and surrendering is required);                       |

| · |     | the amount of any tax, assessment or other governmental charge which is payable by any person acting as custodian bank or collecting agent on behalf of a                      
 holder, or otherwise in any manner which does not constitute a withholding or deduction by ING Groep N.V., its paying agent