Company: KYIV
Filing Date: 2025-12-09
Form Type: F-1/A
Source: 0001213900-25-119722
Chunk: 231

Company: Kyivstar Group Ltd.
Filing Date: 2025-12-09
Form: F-1/A
Chunk 231
---
IC status and the consequences to them, including potential reporting requirements, if Kyivstar Group Ltd. were classified as a PFIC for any taxable year. Information Reporting and Backup Withholding Information reporting requirements may apply to dividends received by U.S. holders of Common Shares, and the proceeds received on the disposition of Common Shares effected within the United States (and, in certain cases, outside the United States), in each case other than U.S. holders that are exempt recipients (such as corporations). Backup withholding may apply to such amounts if the U.S. holder fails to provide an accurate taxpayer identification number (generally on an IRS Form W -9provided to the paying agent of the U.S. holder’s broker) or is otherwise subject to backup withholding. 138 Any proceeds from the sale, exchange, redemption or other disposition of Common Shares may be subject to information reporting to the IRS and possible U.S. backup withholding. Backup withholding is not an additional tax. Amounts withheld as backup withholding may be credited against the U.S. holder’s U.S. federal income tax liability, and a U.S. holder may obtain a refund of any excess amounts withheld under the backup withholding rules by timely filing the appropriate claim for a refund with the IRS and furnishing any required information. U.S. holders should consult their tax advisors regarding these rules and any other reporting obligations that may apply to the ownership or disposition of Common Shares, including reporting obligations related to the holding of certain foreign financial assets and reporting obligations related to transactions described in Section 351(a) of the Code. Material Bermuda Tax Considerations Under current Bermuda law, no income, withholding or other taxes or stamp or other duties are imposed in Bermuda upon the issue, transfer or sale of the Kyivstar Group Ltd. Common Shares or on any payments in respect of the Kyivstar Group Ltd. Common Shares (except, in certain circumstances, to persons ordinarily resident in Bermuda). 139 Plan of Distribution Resales of Kyivstar Group Ltd. Common Shares by Selling Securityholders We are registering the possible resale by the Selling Securityholders of up to 6,768,098 Kyivstar Group Ltd. Common Shares. The prospectus also covers any additional securities that may become issuable by reason of share splits, share dividends or similar transactions. We will not receive any proceeds from any sale by the Selling Securityholders of Kyivstar Group Ltd. Common Shares being registered hereunder. We will bear all costs, expenses and fees in connection with the registration of the securities offered by this prospectus