Tax matters

Alliander’s tax policy focuses on national taxes in the Netherlands, which are mainly corporate income tax, wage tax and VAT. The key aspect of this tax policy is that Alliander is a committed, reliable and transparent tax-paying company that pays its fair share of taxes to society. Our tax policy is published on our public website. In 2023 we published our tax-related transparency report on this public site. Alliander has subscribed to the VNO-NCW Tax Governance Code and applies the code’s principles. The principles of this code are:

• A clear tax strategy

• A clear governance strategy

• Compliance with tax laws and regulations

• A constructive relationship with the tax authorities

• Maximum transparency about tax payments

Alliander has signed a horizontal monitoring agreement with the Dutch Tax and Customs Administration for a period of three years. This agreement will remain in effect until 31 December 2026.

Alliander made use of the discretionary depreciation scheme in 2023, so no corporate income tax will be payable for the year 2023. Due to carry-back of losses, we are expecting a partial refund of the corporate income tax payable for 2022.

Most of Alliander’s activities are subject to Dutch tax law, although the local tax rules apply to our activities in Germany. The table below shows the totals per type of tax per country.

Tax payments in 2023