Company: PRMB
Filing Date: 2025-02-27
Form Type: S-1/A
Source: 0001193125-25-039341
Chunk: 95

Company: Primo Brands Corp
Filing Date: 2025-02-27
Form: S-1/A
Chunk 95
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 basis at the regular rates. A Non-U.S.Holder that is a corporation also may be subject to a branch profits tax at a rate of 30% (or such lower rate specified by an applicable income tax treaty) on such effectively connected dividends, as adjusted for certain items. Non-U.S.Holders should consult their tax advisors regarding any applicable tax treaties that may provide for different rules. 60

Sale or Other Taxable Disposition A Non-U.S.Holder will not be subject to U.S. federal income tax on any gain realized upon the sale or other taxable disposition of our Class A common stock unless:

| • |     | the gain is effectively connected with the Non-U.S. Holder’s conduct                                                                                                                                     
 of a trade or business within the United States (and, if required by an applicable income tax treaty, the Non-U.S. Holder maintains a permanent establishment in the United States to which such gain is 
 attributable);                                                                                                                                                                                           |

| • |     | the Non-U.S. Holder is a nonresident alien individual present in the                                                     
 United States for 183 days or more during the taxable year of the disposition and certain other requirements are met; or |

| • |     | our Class A common stock constitutes a U.S. real property interest (“USRPI”) by reason of our       
 status as a U.S. real property holding corporation (“USRPHC”) for U.S. federal income tax purposes. |

Gain described in the first bullet point above generally will be subject to U.S. federal income tax on a net income basis at the regular rates. A Non-U.S.Holder that is a corporation also may be subject to a branch profits tax at a rate of 30% (or such lower rate specified by an applicable income tax treaty) on such effectively connected gain, as adjusted for certain items. A Non-U.S.Holder described in the second bullet point above will be subject to U.S. federal income tax at a rate of 30% (or such lower rate specified by an applicable income tax treaty) on gain realized upon the sale or other taxable disposition of our Class A common stock, which may be offset by U.S. source capital losses of the Non-U.S.Holder (even though the individual is not considered a resident of the United States), provided the Non-U.S.Holder has timely filed U.S. federal income tax returns with respect to such losses. With respect to the third bullet point above, we believe we currently are not, and do not anticipate becoming, a USRPH