Additional information 344 US earnings and profits was known. The amount of any distribution of property other than cash will be the fair market value of that  property on the date of distribution. Certain “qualified dividend income” received by individual US holders is taxed at a maximum income tax rate of 20% in 2013 and  subsequent years. Only dividends received from US corporations or from a “qualified foreign corporation” and on shares held by an  individual US holder for a minimum holding period (generally, 61 days during the 121-day period beginning 60 days before the  ex-dividend date) can qualify for this reduced rate. Aegon is eligible for benefits under the comprehensive income tax treaty between  the Netherlands and the US; therefore, Aegon should be considered a “qualified foreign corporation” for this purpose. Accordingly,  dividends paid by Aegon to individual US holders on shares held for the minimum holding period may qualify for a reduced income tax  rate. Each US holder should consult their tax advisor regarding the applicable tax rate. Distributions paid in currency other than US dollars (a “foreign currency”), including the amount of any withholding tax thereon, must be  included in the gross income of a US holder in an amount equal to the US dollar value of the foreign currency calculated by reference to  the exchange rate in effect on the date of receipt. This is the case regardless of whether the foreign currency is converted into US  dollars. If the foreign currency is converted into US dollars on the date of receipt, a US holder generally should not be required to  recognize foreign currency gain or loss in respect of the dividend. If the foreign currency received in the distribution is not converted  into US dollars on the date of receipt, a US holder will have a basis in the foreign currency equal to its US dollar value on the date of  receipt. Any gain or loss on a subsequent conversion or other disposition of the foreign currency will be treated as ordinary income or loss. Dividends received by a US holder with respect to common shares will be treated as foreign source income for foreign tax credit  limitation purposes. Subject to certain conditions and limitations, any Dutch income tax withheld on dividends may be deducted from  taxable income or credited against a US holder’s Federal income tax liability. The limitation on foreign taxes eligible for the US foreign  tax credit is calculated separately with respect to “passive category income” and “general category income”. Dividends distributed by  Aegon generally will constitute “passive category income”, or, in the case of certain US holders, “financial services income”, which is  treated as general category income. Each US holder should consult their tax advisor regarding the availability of the foreign tax credit  under their particular circumstances. The amount of the qualified dividend income paid by Aegon to a US holder that is subject to the reduced dividend income tax rate and  that is taken into account for purposes of calculating the US holder’s US foreign tax credit limitation must be reduced by the “rate  differential portion” of such dividend (which, assuming a US holder is in the highest income tax bracket, would generally require a  reduction of the dividend amount by approximately 49.49% in 2013 and subsequent years). Each US holder should consult their tax  advisor regarding the implications of the rules relating to qualified dividend income on the calculation of US foreign tax credits under  their particular circumstances. In general, upon making a distribution to shareholders, Aegon is required to remit all Dutch dividend withholding taxes to the Dutch tax  authorities The full amount of the taxes so withheld should (subject to certain limitations and conditions) be eligible for the US holder’s  foreign tax deduction or credit as described above. Investors are urged to consult their tax advisors regarding the general creditability or  deductibility of Dutch withholding taxes. Aegon generally affords shareholders an option to receive dividend distributions in cash or in stock. A distribution of additional common  shares to US holders with respect to their common shares that is made pursuant to such an election will generally be taxable in the  same manner as a cash dividend under the rules described above. Sale or other disposition of shares Upon the sale or exchange of common shares, a US holder will generally recognize gain or loss for US Federal income tax purposes on  the difference between the US dollar value of the amount realized from such sale or exchange and the tax basis in those common  shares. This gain or loss will be a capital gain or loss and will generally be treated as from sources within the United States. Investors  should consult their tax advisors with respect to the treatment of capital gains (which may be taxed at lower rates than ordinary  income for taxpayers who are individuals, trusts or estates that have held the common shares for more than one year) and capital  losses (the deductibility of which is subject to limitations). Annual Report 2013