Principal office

Höegh LNG Partners LP
Canon's Court
22 Victoria Street
Hamilton HM 12

Mailing address

Höegh LNG Partners LP
c/o Höegh LNG AS
PO Box 4, Skøyen
0212 Oslo

Lampung Indonesia

Tax filing​

HMLP has elected to be treated as a C-Corporation for U.S. federal income tax purposes (our investors receive a Form 1099 and not a Schedule K-1)

Distributions we pay to U.S. unitholders will be treated as a dividend for U.S. federal income tax purposes to the extent the distributions come from earnings and profits (“E&P”) and as a nondividend distribution or a return of capital (“ROC”) to the extent the distributions exceed E&P.

Distributions we pay to a non-U.S. unitholder will not be subject to U.S. federal income tax or withholding tax if the non-U.S. unitholder is not engaged in a U.S. trade or business.

For more detailed tax commentary, please refer to our Annual Report on Form 20-F.

Unitholders are directed to consult their own tax advisors to determine the appropriate treatment with respect to the distributions.

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