Company: GE
Filing Date: 2025-07-22
Form Type: 424B5
Source: 0000930413-25-002200
Chunk: 22

Company: GENERAL ELECTRIC CO
Filing Date: 2025-07-22
Form: 424B5
Chunk 22
---
 treaty, is attributable to a U.S. permanent establishment or fixed base maintained by you).

If interest paid to you is effectively connected with your conduct of a trade or business in the United States (and, if required by an applicable income tax treaty, is attributable to a U.S. permanent establishment or fixed base maintained by you), although you will be exempt from the withholding tax discussed in the preceding paragraphs, you will generally be taxed in the same manner as a U.S. Holder with respect to this income (see “—Tax Consequences to U.S. Holders” above), except that you will be required to provide a properly executed IRS Form W-8ECI in order to claim an exemption from withholding. A Non-U.S. Holder that is a corporation also may be subject to a branch profits tax at a rate of 30% (or such lower rate specified by an applicable income tax treaty) on its effectively connected earnings and profits, as adjusted for certain items.

You should consult your tax adviser with respect to other U.S. tax consequences of the ownership and disposition of notes.

Sale, exchange or other taxable disposition of the notes

Subject to the discussion below under “—Backup withholding and information reporting”, you will not be subject to U.S. federal income tax (or any withholding thereof) on any gain realized upon the sale, exchange, redemption, retirement or other taxable disposition of a note (such amount excludes any amount allocable to accrued and unpaid interest, which generally will be treated as interest and be subject to the rules discussed above in “—Payments on the notes”) unless:

| • |     | the gain is effectively connected with your conduct of a trade or business within the United States (and, if required by an applicable income tax treaty, is attributable to a U.S. permanent establishment or fixed base maintained by you); or |
| • |     | you are a nonresident alien individual present in the United States for 183 days or more during the taxable year of the disposition and certain other requirements are met.                                                                      |

Gain described in the first bullet point above generally will be subject to U.S. federal income tax on a net income basis at the regular graduated rates. A Non-U.S. Holder that is a non-U.S.

S-18

corporation also may be subject to a branch profits tax at a rate of 30% (or such lower rate specified by an applicable income tax treaty) on its effectively connected earnings and profits, as adjusted for certain items.

Gain realized by a Non-U