Prospectus supplement US007924AH66 - Aegon

(iii) the holder is an individual and such income or gains qualify as income from miscellaneous
activities (resultaat uit overage werkzaamheden) in the Netherlands, which include the
performance of activities in the Netherlands with respect to the common shares that exceed
regular, active portfolio management (normaal, actief vermogensbeheer).
Gift and inheritance taxes
Residents of the Netherlands. Generally, gift and inheritance tax will be due in the Netherlands in
respect of the acquisition of the common shares by way of a gift by, or on the death of, a holder that is
a resident or deemed to be a resident of the Netherlands for the purposes of Netherlands gift and
inheritance tax at the time of the gift or his or her death.
A holder of Netherlands nationality is deemed to be a resident of the Netherlands for the
purposes of the Netherlands gift and inheritance tax, if he or she has been resident in the Netherlands
during the ten years preceding the gift or his or her death. A holder of any other nationality is deemed
to be a resident of the Netherlands for the purposes of the Netherlands gift and inheritance tax if he or
she has been resident in the Netherlands at any time during the twelve months preceding the time of
the gift. The same twelve-month rule may apply to entities that have transferred their seat of residence
out of the Netherlands.
Non-residents of the Netherlands. No gift or inheritance taxes will arise in the Netherlands in
respect of an acquisition of the common shares by way of gift by, or as a result of the death of, a
holder that is neither a resident nor deemed to be a resident of the Netherlands for the purposes of
the Netherlands gift and inheritance tax, unless:
(i) such holder at the time of the gift, or at the time of his or her death, has an enterprise or an
interest in an enterprise that is, in whole or in part, carried on through a permanent
establishment or a permanent representative in the Netherlands and to which permanent
establishment or a permanent representative, the common shares are (deemed to be)
attributable; or
(ii) the common shares are (deemed to be) attributable to the assets of an enterprise that is
effectively managed in the Netherlands and the donor or the deceased is entitled, other than
by way of securities or through an employment contract, to a share in the profits of that
enterprise, at the time of the gift or at the time of his or her death; or
(iii) in the case of a gift of the common shares by a holder who at the date of the gift was neither
a resident nor deemed to be a resident of the Netherlands, such holder dies within 180 days
after the date of the gift, while at the time of his or her death being a resident or deemed to
be a resident of the Netherlands.
Value added tax
In general, no value added tax will arise in respect of payments in consideration for the issue of
the common shares or in respect of a cash payment made under the common shares, or in respect of a
transfer of common shares.
Other taxes and duties
No registration tax, customs duty, transfer tax, stamp duty, capital tax or any other similar
documentary tax or duty, will be payable in the Netherlands by a holder in respect of or in connection
with the subscription, issue, placement, allotment, delivery or transfer of the common shares.
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