Investor Presentaiton

Rationale for the migration Why exit from the Isle of Man? • Significant changes in the International tax legislative framework . loM included among low tax jurisdictions, subject to 25.8% source tax introduced by Netherlands in 2021 on interest and royalties. Similar provisions from 2023 for dividend payments No longer in line with Company's strategy to increase its visibility in the European real estate market and attract new investors Why the Netherlands? Enhances the long-term sustainability of the business, as the Netherlands has an EU-compliant legislative and regulatory framework and is economically, fiscally and politically stable Heightens the visibility of the Group in the European real estate market • Positions NEPI Rockcastle to attract new investors • A natural fit for the Group, already listed on Euronext Amsterdam • • • Why not Malta? In 2021, Financial Action Task Force ('FATF') added Malta to a grey list regarding anti-money laundering supervisions Medium-term tax downside risk due to potential introduction of global minimum tax and pressure to raise effective tax rates Securities of an issuer incorporated under the laws of Malta were not eligible at that time for admission/primary deposit within Euronext Amsterdam

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