HOME COMPANY FLEET AND OPERATIONS REGAS FLNG INVESTOR MEDIA Höegh LNG > Investor Relations > Legal Information NEWS WEBCASTS REPORTS AND PRESENTATIONS PROSPECTUSES THE SHARE BONDS SHAREHOLDERS ANALYSTS ANALYTICAL INFORMATION LEGAL INFORMATION DISCLOSURE OBLIGATIONS TAKE OVERS CORPORATE GOVERNANCE KEY LEGAL INFORMATION FOR SHAREHOLDERS Set out below is a summary of certain Bermuda and Norwegian legal issues related to shareholding in Höegh LNG Holdings Ltd. (referred to below as the “Company”). This summary does not purport to be a comprehensive description of all the legal rights and obligations that may be relevant to the shareholders in the Company and does not address legal issues regulated by other than Bermuda and Norwegian law. The summary is based on applicable Bermuda and Norwegian laws, rules and regulations, as they exist as of the date set out below. Such laws, rules and regulations are subject to change. The summary is solely intended to provide brief introductory information and does not address all aspects that may be relevant. The information in this summary is subject to change without notice. Dated: 20 March 2012 Home-state – Norway The Company’s home-state for the purposes of requirements for publication of periodic financial information, disclosure requirements for shareholders when their holdings of shares, rights to shares and voting rights reaches or passes certain thresholds, and for the approval of EEA prospectuses, is Norway. Bermuda tax matters At the present time, there is no Bermuda income or profits tax, withholding tax, capital gains tax, capital transfer tax, estate duty or inheritance tax payable by the Company or by its shareholders in respect of the Shares. The Company has obtained an assurance from the Minister of Finance of Bermuda under the Exempted Undertakings Tax Protection Act 1966 that, in the event that any legislation is enacted in Bermuda imposing any tax computed on profits or income, or computed on any capital asset, gain or appreciation or any tax in the nature of estate duty or inheritance tax, such tax shall not, until 28 March 2016, be applicable to the Company or to any of the Company’s operations or to its shares, debentures or other obligations except insofar as such tax applies to persons ordinarily resident in Bermuda or is payable by the Company in respect of real property owned or leased by the Company in Bermuda. Taxation of Norwegian Corporate Shareholders Dividends received by Norwegian corporate shareholders from the Company are subject to 28% tax in Norway. Capital gains/losses derived from the realization of shares are also subject to tax/deductible for such shareholders. The tax rate is 28%. “Norwegian shareholders” refer to the tax residency and not the nationality of the shareholder. Norwegian and Bermuda take-over regulations The Company is subject to the take-over regulations of Norway and Bermuda and take-over bid supervision by Oslo Børs. Below is a brief introduction to the Norwegian take-over rules. Norwegian shareholding disclosure requirements Trading in the shares in the Company is subject to the shareholding disclosure regulations of Norway. Below is a brief introduction to the obligations imposed on shareholders under these rules. HÖEGH LNG AS, DRAMMENSVEIEN 134, 0277 OSLO, NORWAY | TEL: +47 97 55 74 00 | INFO@HOEGHLNG.COM SITE MAP LEGAL