UBS updates U.S. tax opinion on Form F-3

UBS AG submitted a Form 6-K to update the legal documentation supporting its existing Form F-3 shelf registration.

Rhea-AI Filing Summary

UBS AG submitted a Form 6-K to update the legal documentation supporting its existing Form F-3 shelf registration. The filing incorporates into that registration statement a new Opinion of Hogan Lovells Cadwalader US LLP as special U.S. tax counsel to UBS.

The new tax opinion is filed as Exhibit 8.4 to the Form F-3 and replaces the prior Exhibit 8.4 opinion from Cadwalader, Wickersham & Taft LLP dated December 6, 2024. This change updates the U.S. tax analysis that underpins the registered securities without altering the registration’s overall structure.

Key Terms

Form 6-K, foreign private issuer, Form F-3, special U.S. tax counsel, +2 more

6 terms

Form 6-K regulatory

"FORM 6-K REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16"

A Form 6-K is a report that companies listed in certain countries file to provide important updates, such as financial results, corporate changes, or other significant information, to regulators and investors. It functions like an official company update or news release, helping investors stay informed about developments that could affect their investment decisions.

foreign private issuer regulatory

"FORM 6-K REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16"

A foreign private issuer is a company organized outside the United States that meets tests showing it is primarily foreign-controlled and therefore qualifies for a different set of U.S. reporting rules. For investors, that means the company files less frequent or differently formatted disclosures with U.S. regulators and may follow home-country accounting and governance practices, so buying its stock is like dining at a well-reviewed restaurant that follows its home kitchen’s rules instead of the local menu — you get access but should check what standards apply.

Form F-3 regulatory

"registration statement of UBS AG on Form F-3 (Registration Number 333-283672)"

Form F-3 is a U.S. securities filing that lets eligible foreign companies pre-register and then quickly sell shares or other securities to raise money, because they already meet ongoing reporting and size tests. For investors it signals that the company is up-to-date with regulatory disclosure and has an efficient way to issue new securities — similar to a pre-approved credit line — which can mean faster capital raises but also potential dilution of existing holdings.

special U.S. tax counsel financial

"as special U.S. tax counsel to UBS AG (“UBS”)"

Opinion of Hogan Lovells Cadwalader US LLP financial

"This Form 6-K consists of the Opinion of Hogan Lovells Cadwalader US LLP"

Exhibit 8.4 regulatory

"filed herewith as Exhibit 8.4 to the Registration Statement of UBS AG on Form F-3"

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What does UBS (AMUB) disclose in this Form 6-K filing?

UBS uses this Form 6-K to update its U.S. tax opinion. The report incorporates a new Opinion of Hogan Lovells Cadwalader US LLP into UBS AG’s existing Form F-3 registration statement, replacing the earlier tax opinion from Cadwalader, Wickersham & Taft LLP.

How does this Form 6-K relate to UBS AG’s Form F-3 shelf registration?

The Form 6-K is incorporated by reference into UBS’s Form F-3. It specifically supplies a new Exhibit 8.4 tax opinion to the Form F-3 registration statement that was initially filed on December 6, 2024 and became effective on February 6, 2025.

Which law firm now serves as special U.S. tax counsel to UBS AG?

Hogan Lovells Cadwalader US LLP now serves as special U.S. tax counsel. Its opinion is filed as Exhibit 8.4 to UBS AG’s Form F-3 registration statement and replaces the prior opinion from Cadwalader, Wickersham & Taft LLP dated December 6, 2024.

What prior exhibit does the new UBS tax opinion replace?

The new opinion replaces the earlier Exhibit 8.4 to the Form F-3. That earlier exhibit was a December 6, 2024 opinion from Cadwalader, Wickersham & Taft LLP acting as special U.S. tax counsel to UBS AG on the same registration.

Does this UBS (AMUB) Form 6-K change the terms of any securities offering?

The Form 6-K updates legal documentation, not offering terms. It replaces the U.S. tax counsel opinion tied to UBS AG’s existing Form F-3 registration statement, while leaving the underlying registration framework and securities structure described there intact.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Accepted by SEC EDGAR 07/01/2026 - 12:32 PM EDT Learn about SEC filing dates

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13a-16 OR 15d-16 UNDER
THE SECURITIES EXCHANGE ACT OF 1934

Date: July 1, 2026

Commission File Number: 1-15060

UBS AG

(Translation of Registrant’s Name Into English)

Bahnhofstrasse 45, Zurich, Switzerland, and
Aeschenvorstadt 1, Basel, Switzerland
(Address of principal executive office)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

Form 20-F ☒ Form 40-F ☐

This Form 6-K is hereby incorporated by reference into the registration statement of UBS AG on Form F-3 (Registration Number 333-283672).

This Form 6-K consists of the Opinion of Hogan Lovells Cadwalader US LLP, as special U.S. tax counsel to UBS AG (“UBS”), which appears as an exhibit hereto and is incorporated into this Form 6-K as if set forth in full herein. The Opinion of Hogan Lovells Cadwalader US LLP is filed herewith as Exhibit 8.4 to the Registration Statement of UBS AG on Form F-3 initially filed on December 6, 2024 and effective February 6, 2025 (File No. 333-283672) and replaces the existing Opinion of Cadwalader, Wickersham & Taft LLP dated December 6, 2024, as special U.S. tax counsel to UBS filed therewith as Exhibit 8.4.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 

UBS AG

By: /s/ Jana Kausche
Name: Jana Kausche
Title: Director

By: /s/ Evan Hillman
Name: Evan Hillman
Title: Director

Date: 1^st July 2026

Filing Exhibits & Attachments

1 document

Other Documents

• EX-8 OPINION OF HOGAN LOVELLS CADWALADER US LLP 4.0 KB