Overview

Your Obligations as an NTT DC REIT Unitholder

As a unitholder of NTT DC REIT ("Unitholder"), you are required to provide certain documentation in order to be exempted from U.S. withholding tax on U.S.-source interest and, where applicable, U.S.-source dividends. This includes compliances with the United States Foreign Account Tax Compliance Act ("FATCA") and related U.S. Treasury regulations.

Specifically, you must establish your status for FATCA purposes and your eligibility for exemption from U.S. withholding tax on certain interest income earned by NTT DC REIT by providing an applicable IRS Form W-8 and/or any other information or certifications requested from time to time.

Certain U.S.-source payments received by NTT DC REIT through its U.S. holding structure may also be eligible for relief under an applicable U.S. tax treaty, subject to how NTT DC REIT and its subsidiaries are treated under your local tax laws. U.S. tax rules and treaty eligibility are complex, and Unitholders are encouraged to consult their own tax advisers based on their specific circumstances.

You must also provide updates of any changes to your status for FATCA purposes, including information relating to your name, address, citizenship, personal identification number or tax identification number, tax residencies and tax status. Failure to provide accurate, complete or updated documentation may result in U.S. tax withholding being applied to amounts payable by NTT DC REIT to you, in accordance with U.S. tax law and any intergovernmental agreements.

How to File for Tax Exemption

A Form W-8 will generally remain valid from the date signed until the last day of the third succeeding calendar year. For example, a form signed between 1 January 2025 to 31 December 2025 will remain valid through 31 December 2028. All U.S. Tax Forms cease to be valid upon any change in circumstance that renders a previously submitted U.S. Tax Form inaccurate (in which case, a new U.S. Tax Form will have to be submitted within 30 days).

For Individual Unitholders

A Unitholder who is an individual must submit a completed Form W-8BEN or W-9 and U.S. Tax Compliance Certificate, in order to be considered for certain exemption of applicable withholding tax applied to distributions made by NTT DC REIT to Unitholders.

For Entities Unitholders (Corporate)

An entity that is disregarded as separate from an entity that is not a foreign intermediary for U.S. federal income tax purposes and for which its investment in the Units is not effectively connected with its conduct of a trade or business in the U.S.

• Form W-8BEN-E
• U.S. Tax Compliance Certificate

For Depository Agents and Nominees

Acting as a foreign intermediary (that is, acting not for its own account, but for the account of others as an agent, nominee, or custodian).

• Form W-8IMY
• Form W-8BEN
• Form W-8BEN-E
• Form W-9

Submit forms to Unit Registrar before the time stipulated by mailing the forms to the address below:

Unit Registrar

If you have any questions or require assistance in completing the forms, please contact the Unit Registrar, Boardroom Corporate & Advisory Services Pte. Ltd., at nttdcreit@boardroomlimited.com.

Alternatively, you may contact NTT DC REIT at +65 6050 2288, from 9:00 a.m. to 5:00 p.m., Monday to Friday, excluding public holidays.

Restriction on Ownership of Units

Unitholders of NTT DC REIT and all other persons, save for the Sponsor, which has been provided a waiver from the Unit Ownership Limit (as defined herein), are prohibited from directly or indirectly owning in excess of 9.8% in value or in number of Units, whichever is more restrictive, of any class or series of the outstanding Units (the "Unit Ownership Limit"), subject to any increase or waiver granted by the Trustee pursuant to the terms of the Trust Deed acting on the recommendation of the Manager.

The Trust Deed provides that Units held directly or indirectly by any person in excess of the Unit Ownership Limit ("Excess Units") will be automatically forfeited and held by the Trustee ("Automatic Forfeiture"). While the forfeited Excess Units are held by the Trustee, all rights attributable to those Units, such as the right to vote and the right to receive distributions, will be held by the Trustee; the Unitholder from whom the Excess Units are forfeited shall have no right to vote or receive distributions arising from such Units.

The Trustee will have the right and power to dispose of Excess Units subject to the Automatic Forfeiture. Following such disposal, the Unitholder from whom the Excess Units are forfeited will receive the proceeds (net of any commissions and other expenses) from the disposition. If there is an excess in the disposal price of the forfeited Units above the price paid by such Unitholder, the excess shall be donated by the Trustee to a charitable, philanthropic or benevolent organisation or purpose.

For the avoidance of doubt, the Automatic Forfeiture is effective automatically, whether or not the Trustee or the Manager is aware of the change in ownership or aware of the fact that the Unit Ownership Limit has been breached and without any requirement for notice by the Trustee or the Manager. Unitholders are advised to manage their interests in the Units so as not to breach the Unit Ownership Limit and trigger the Automatic Forfeiture.