Prospectus supplement US007924AH66 - Aegon

Sale, Exchange or Retirement of Securities
If you sell, exchange or redeem common shares or debt securities, you will generally not be subject
to U.S. federal income tax on any gain, unless one of the following applies:
• the gain is connected with a trade or business that you conduct in the United States;
• you are an individual, you are present in the United States for at least 183 days during the year
in which you dispose of the guaranteed debt security, and certain other conditions are satisfied;
or
• the gain represents accrued interest or OID, in which case the rules for interest or OID would
apply.
U.S. Trade or Business
If you hold your securities in connection with a trade or business that you are conducting in the
United States, any interest or dividend on the security and any gain from disposing the security
generally will be subject to income tax as if you were a U.S. holder, and if you are a corporation, you
may be subject to the ‘‘branch profits tax’’ on your earnings that are connected with your U.S. trade or
business, including earnings from the security. The branch profits tax is 30%, but may be reduced or
eliminated by an applicable income tax treaty.
Information Reporting and Backup Withholding
United States rules concerning information reporting and backup withholding are described above.
These rules apply to non-U.S. holders as follows:
Non-U.S. holders that provide the required tax certifications of exempt or foreign status will
generally be exempt from U.S. information reporting requirements and backup withholding. However,
dividends and sales proceeds a non-U.S. holder receives through a broker may be subject to
information reporting and backup withholding if the non-U.S. holder is not eligible for an exemption.
Non-U.S. holders are urged to consult their own tax advisors concerning the application of the
information reporting and backup withholding rules.
PROSPECTIVE INVESTORS SHOULD CONSULT LEGAL AND TAX ADVISORS IN THE
COUNTRIES OF THEIR CITIZENSHIP, RESIDENCE AND DOMICILE TO DETERMINE THE
POSSIBLE TAX CONSEQUENCES OF PURCHASING, HOLDING, SELLING AND REDEEMING
SECURITIES UNDER THE LAWS OF THEIR RESPECTIVE JURISDICTIONS.
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