Company: FOX
Filing Date: 2025-09-09
Form Type: 424B7
Source: 0001193125-25-199168
Chunk: 23

Company: Fox Corp
Filing Date: 2025-09-09
Form: 424B7
Chunk 23
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 provides an IRS Form W-8ECIcertifying that the dividend is effectively connected with the Non-U.S.Holder’s conduct of a trade or business within the U.S. (and, if required by an applicable income tax treaty, is attributable to a U.S. permanent establishment or fixed base of the Non-U.S.Holder), the dividend will not be subject to withholding. Instead, such dividend will be subject to U.S. federal income tax on a net basis at regular graduated rates applicable to U.S. persons generally and, for corporate Non-U.S.Holders, may also be subject to a “branch profits tax” at a 30% rate (or a lower rate specified by an applicable income tax treaty) on such Non-U.S.Holder’s effectively connected earnings and profits (subject to adjustments). Non-U.S.Holders should consult their tax advisors regarding any applicable income tax treaty. Dispositions Subject to the discussions below under “—Information Reporting and Backup Withholding” and “—Foreign Account Tax Compliance Act,” a Non-U.S.Holder will generally not be subject to U.S. federal income or withholding tax in respect of any gain on a sale, exchange or other disposition of shares of Class B common stock unless:

| • |     | the gain is effectively connected with the Non-U.S. Holder’s                                                                                                                                              
 conduct of a trade or business in the U.S. and, if required by an applicable income tax treaty, is attributable to a permanent establishment or fixed base maintained by the Non-U.S. Holder in the U.S.; |

| • |     | the Non-U.S. Holder is an individual who is present in the U.S. for 183                
 or more days in the tax year of the disposition and meets certain other conditions; or |

If you are a Non-U.S.Holder described in the first bullet above, you will be subject to U.S. federal income tax on the net gain recognized on the disposition under regular graduated rates (or such lower rate specified by an applicable income tax treaty) as if you were a “United States person,” as defined by the Code. In addition, a corporate Non-U.S.Holder described in the first bullet above also may be subject to a branch profits tax at a 30% rate (or a lower rate specified by an applicable income tax treaty) on such Non-U.S.Holder’s effectively connected earnings and profits (subject to adjustments). If you are an individual Non-U.S.Holder described in the second bullet above, you will be required to pay a