Company: INGVF
Filing Date: 2025-09-04
Form Type: 424B5
Source: 0001193125-25-196042
Chunk: 227

Company: ING GROEP NV
Filing Date: 2025-09-04
Form: 424B5
Chunk 227
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 made pursuant to the Dutch Withholding Tax 
 Act 2021 (Wet bronbelasting 2021);                                                                                |

| • |     | the amount of any tax, assessment or other governmental charge which is only payable because: |

| • |     | a connection, other than the holding or ownership of the debt security or the receipt of interest and principal                                                 
 thereon, exists between the holder and The Netherlands (or such jurisdiction in which a successor to ING Groep N.V. is organized or resident for tax purposes); |

| • |     | the holder presented the debt security for payment (where presentation is required) more than 15 days after the 
 date on which the relevant payment became due or was provided for, whichever is later;                          |

| • |     | the holder failed to comply, on a timely basis, with a written request of ING Groep N.V. or any successor thereof                                                                                                       
 for any applicable information or certification that would have, if provided on a timely basis, permitted the payment to be made without withholding or deduction (or with a reduced rate of withholding or deduction); |

| • |     | the amount of any estate, inheritance, gift, sales, excise, transfer or personal property tax or any similar tax, 
 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; |

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| • |     | 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