Company: HPP
Filing Date: 2025-07-15
Form Type: S-3
Source: 0001193125-25-159399
Chunk: 75

Company: Hudson Pacific Properties, Inc.
Filing Date: 2025-07-15
Form: S-3
Chunk 75
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 other financial institutions; |

| • |     | REITs or regulated investment companies; |

| • |     | brokers, dealers or traders in securities; |

| • |     | “controlled foreign corporations,” “passive foreign investment companies,” and corporations 
 that accumulate earnings to avoid U.S. federal income tax;                                  |

| • |     | S corporations, partnerships or other entities or arrangements treated as partnerships for U.S. federal income 
 tax purposes (and investors therein);                                                                          |

| • |     | tax-exempt organizations or governmental organizations; |

| • |     | persons subject to special tax accounting rules as a result of any item of gross income with respect to our 
 common stock being taken into account in an applicable financial statement;                                 |

| • |     | persons deemed to sell our common stock under the constructive sale provisions of the Code; |

| • |     | tax-qualified retirement plans; and |

| • |     | persons who hold or receive our common stock pursuant to the exercise of any employee stock option or otherwise 
 as compensation.                                                                                                |

THIS DISCUSSION IS FOR INFORMATIONAL PURPOSES ONLY AND IS NOT INTENDED AS TAX ADVICE. INVESTORS SHOULD CONSULT THEIR TAX ADVISORS WITH RESPECT TO THE APPLICATION OF THE U.S. FEDERAL INCOME TAX LAWS TO THEIR PARTICULAR SITUATIONS AS WELL AS ANY TAX CONSEQUENCES OF THE PURCHASE, OWNERSHIP AND DISPOSITION OF OUR COMMON STOCK ARISING UNDER OTHER U.S. FEDERAL TAX LAWS (INCLUDING ESTATE AND GIFT TAX LAWS), UNDER THE LAWS OF ANY STATE, LOCAL OR NON-U.S.TAXING JURISDICTION OR UNDER ANY APPLICABLE TAX TREATY. For purposes of this discussion, a “U.S. holder” is a beneficial owner of our common stock that, for U.S. federal income tax purposes, is or is treated as:

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

48

| • |     | a corporation created or organized under the laws of the United States, any state thereof, or the District of 
 Columbia;                                                                                                     |

| • |     | an estate, the income of which is subject to U.S. federal income tax regardless of its source; or |

| • |     | a trust that (1) is subject to the primary supervision of a U.S. court and the control of one or more                                                                                               
 “United States persons” (within