Prospectus supplement US007924AH66 - Aegon

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Other taxes and duties No registration tax, customs duty, transfer tax, stamp duty 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 debt securities. EU Savings Directive Under EC Council Directive 2003/48/EC on the taxation of savings income, Member States are required, from the 1st July, 2005, to provide to the tax authorities of another Member State details of payment of interest (or similar income) paid by a person within its jurisdiction to an individual resident in that other Member State. However for a transitional period, Belgium, Luxembourg and Austria are instead required (unless during that period they elect otherwise) to operate a withholding system in relation to such payments (the ending of such transitional period being dependent upon the conclusion of certain other agreements relating to information exchange with certain other countries). Also with effect from July 1, 2005, a number of non-EU countries including Switzerland, and certain dependent or associated territories of certain Member States have agreed to adopt similar measures (either provision of information or transitional withholding) (a withholding system in the case of Switzerland) in relation to payments made by a person within its jurisdiction to, or collected by such a person for, an individual resident in a Member State. In addition, the Member States have entered into reciprocal provision of information or transitional withholding arrangements with certain of those dependent or associated territories in relation to payments made by a person in a Member State to, or collected by such a person for, an individual resident in one of those territories. 34
TAXATION IN THE UNITED STATES This discussion is the opinion of Allen & Overy LLP insofar as it relates to matters of U.S. federal income tax law and describes certain material U.S. federal income tax consequences to beneficial holders of securities. This section addresses only the U.S. federal income tax considerations for holders that acquire the securities at their original issuance and hold the securities as capital assets. This section does not address all U.S. federal income tax matters that may be relevant to a particular prospective holder. Each prospective investor should consult a professional tax advisor with respect to the tax consequences of an investment in the securities. This section does not address tax considerations applicable to a holder of security that may be subject to special tax rules including, without limitation, the following: • financial institutions; • insurance companies; • dealers or traders in securities or currencies; • tax-exempt entities; • regulated investment companies; • persons that will hold the securities as part of a ‘‘hedging’’ or ‘‘conversion’’ transaction or as a position in a ‘‘straddle’’ for U.S. federal income tax purposes; • persons who hold the securities through partnerships or other pass-through entities; • holders that own (or are deemed to own) 10% or more of the voting shares of the relevant issuer or guarantor; and • holders that have a ‘‘functional currency’’ other than the U.S. dollar. Further, this section does not address alternative minimum tax consequences or the indirect effects on the holders of equity interests in a holder of security. This discussion does not cover every type of security, such as warrants, units or purchase contracts, that may be issued under this prospectus. If we intend to issue a security of a type not described in this section, or if there are otherwise special tax consequences with respect to the security that are not covered herein, additional tax information will be provided in the prospectus <strong>supplement</strong> or pricing <strong>supplement</strong> for the applicable security. This section is based on the U.S. Internal Revenue Code of 1986, as amended (the ‘‘Code’’), U.S. Treasury regulations (the ‘‘Treasury regulations’’) and judicial and administrative interpretations, in each case as in effect and available on the date of this prospectus. All of the foregoing are subject to change, which change could apply retroactively and could affect the tax consequences described below. Each prospective investor should consult its own tax advisor with respect to the U.S. federal, state, local and foreign tax consequences of acquiring, owning or disposing of the securities. For the purposes of this section, a ‘‘U.S. holder’’ is a beneficial owner of securities that is, for U.S. federal income tax purposes: • a citizen or resident of the United States; • a corporation, or other entity that is treated as a corporation for U.S. federal income tax purposes, created or organized in or under the laws of the United States or any state of the United States (including the District of Columbia); • an estate, the income of which is subject to U.S. federal income taxation regardless of its source; or 35
Page 1 and 2:
IMPORTANT NOTICE IMPORTANT: You mus
Page 3 and 4:
TABLE OF CONTENTS Prospectus Supple
Page 5 and 6:
OFFERING SUMMARY This summary may n
Page 7 and 8:
RISK FACTORS Your investment in the
Page 9 and 10:
USE OF PROCEEDS We estimate that th
Page 11 and 12: CAPITALIZATION The following table
Page 13 and 14: SELECTED HISTORICAL FINANCIAL DATA
Page 15 and 16: DESCRIPTION OF THE SENIOR NOTES The
Page 17 and 18: PAYMENT OF ADDITIONAL AMOUNTS If an
Page 19 and 20: So long as DTC, or its nominee, is
Page 21 and 22: General TAXATION IN THE NETHERLANDS
Page 23 and 24: esident or deemed to be a resident
Page 25 and 26: UNDERWRITING We intend to offer the
Page 27 and 28: (c) to fewer than 100 natural or le
Page 29 and 30: PROSPECTUS AEGON N.V. (a Netherland
Page 31 and 32: FORWARD-LOOKING STATEMENTS The stat
Page 33 and 34: WHERE YOU CAN FIND MORE INFORMATION
Page 35 and 36: A shareholder of a company incorpor
Page 37 and 38: ‘‘special cause,’’ such as
Page 39 and 40: eighteen months effective April 23,
Page 41 and 42: DESCRIPTION OF DEBT SECURITIES The
Page 43 and 44: AEGON N.V. will waive any right to
Page 45 and 46: eneficial interest in a security as
Page 47 and 48: either have been able to avoid the
Page 49 and 50: The limitations described above do
Page 51 and 52: Modification of the Indenture Under
Page 53 and 54: Enforceability of Rights; Governing
Page 55 and 56: time before a specified date. The r
Page 57 and 58: (C) Investment institutions (fiscal
Page 59 and 60: (iii) the holder is an individual a
Page 61: which permanent establishment or a
Page 65 and 66: The amount of any distribution paid
Page 67 and 68: determine the amount of income accr
Page 69 and 70: interest includes stated interest,
Page 71 and 72: If a U.S. holder recognizes a loss
Page 73 and 74: Sale, Exchange or Retirement of Sec
Page 75 and 76: PLAN OF DISTRIBUTION We may sell th
Page 77: 10NOV200520071491 which is the pare
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Prospectus supplement US007924AH66 - Aegon

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