Company: INGVF
Filing Date: 2025-03-20
Form Type: 424B5
Source: 0001193125-25-058308
Chunk: 136

Company: ING GROEP NV
Filing Date: 2025-03-20
Form: 424B5
Chunk 136
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, 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 
 debt 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 debt 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, or any successor thereof from payments made by it; |

| · |     | the amount of any tax, assessment or other governmental charge which is withheld or deducted by a paying agent from a payment if the payment could have been 
 made by another paying agent without such withholding or deduction;                                                                                          |

| · |     | the amount of any tax, assessment or other governmental charge which is payable by reason of a change in law that becomes effective more than 30 days after the                                                        
 relevant payment becomes due and is made available for payment to the holders, unless such tax, assessment or other governmental charge would have been applicable had payment been made within such 30 day period; or |

| · |     | any combination of the taxes, assessments or other governmental charges described above. |

In addition, we will not pay “additional amounts” to a holder that is a fiduciary or partnership or an entity that is not the sole beneficial owner of the payment where the law requires the payment to be included in the income of a beneficiary or settlor for tax purposes with respect to such fiduciary or a member of such partnership or a beneficial owner who would not have been entitled to such “additional amounts” had it been the holder. For the avoidance of doubt, unless the relevant prospectus supplement provides otherwise, any amounts to be paid by us on the debt securities will be paid net of any deduction or withholding imposed or required pursuant to Sections 1471 through 1474 of the U.S. Internal Revenue Code of 1986, as amended (the “ Code”), any current or future regulations or official interpretations thereof, any agreement entered into pursuant to Section 1471(b) of