Company: KYIV
Filing Date: 2025-12-18
Form Type: 424B3
Source: 0001213900-25-123334
Chunk: 229

Company: Kyivstar Group Ltd.
Filing Date: 2025-12-18
Form: 424B3
Chunk 229
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 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, whereas the Selling Securityholders will bear all incremental selling expenses, including commissions, brokerage fees and other similar selling expenses. The Selling Securityholders, which as used herein includes donees, pledgees, transferees or other successors -in -interestselling Kyivstar Group Ltd. Common Shares received after the date of this prospectus from a Selling Securityholder as a gift, pledge, partnership distribution or other transfer, may, from time to time, sell, transfer or otherwise dispose of any or all of their Kyivstar Group Ltd. Common Shares on any stock exchange, market or trading facility on which the Kyivstar Group Ltd. Common Shares are traded or in private transactions. These dispositions may be at fixed prices, at prevailing market prices at the time of sale, at prices related to the prevailing market price, at varying prices determined at the time of sale, or at negotiated prices. The securities may be offered to the public through underwriting syndicates represented by managing underwriters or by underwriters without a syndicate. The obligations of the underwriters to purchase the securities will be subject to certain conditions. The underwriters will be obligated to purchase all the securities offered if any of the securities are purchased. The Selling Securityholders may use any one or more of the following methods when disposing of Ky