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 an engaged, reliable and transparent tax-paying company that pays its fair share of taxes to society. Our tax policy is published on our website. In 2025, we again published our tax transparency report on our website. In this report, we have voluntarily chosen to publish the figures from our 2024 Country by Country report. From the 2025 financial year onwards, this publication is mandatory and these figures will be included in the 2025 transparency report, as published on our public website and filed with the Chamber of Commerce.

Alliander has subscribed to the VNO-NCW Tax Governance Code (hereinafter: the Code) and applies the code’s principles. Its principles are:

• A clear tax strategy.

• A clear governance structure.

• Compliance with tax laws and regulations.

• A constructive relationship with the tax authorities.

• Maximum transparency about tax payments.

The peer review conducted in 2025 shows that Alliander complies properly with the code.

Alliander has renewed the horizontal monitoring agreement with the Dutch Tax Administration for a period of three years. This agreement will remain in effect until November 2028.

In 2023, Alliander made use of the discretionary depreciation scheme (Regeling Willekeurige Afschrijvingen). In 2025, an assessment was carried out to determine whether investments had been put into operation before January 2026. This is not the case for a number of investments, as a result of which the discretionary depreciation has been reversed to a limited extent. In 2025, we opted to charge investments in intangible assets to taxable profit at total value, in accordance with the statutory regulations.

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 2025