Elia group Tax Guidelines Our approach to tax At Elia Group SA/NV (“Elia Group”) - the listed company of the Elia group (“Elia group”), whose core activities involve those related to two regulated transmission system operators (TSOs) in different countries - we are aware of the need to responsibly manage the tax affairs of Elia group, in line with the interests of our stakeholders. These guidelines outline the strategic tax goals and objectives of the business, which are designed to ensure that our tax risk standards and governance framework is observed at all times. We constantly aim to comply with all applicable laws, regulations and tax reporting obligations and we ensure that any compliance requirement entrusted to us is fulfilled in due time. We also ensure that there is a business rationale in place ahead of any enforced tax decisions. Elia group is committed to paying its fair share of tax in the countries in which it operates, as we believe that paying taxes forms an important part of our role in society. To this end, our tax decisions are made with a focus on our business model and business activities. Finally, Elia group ensures it regularly and collaboratively engages with the tax authorities and discloses all the information required to provide full transparency about its tax position. We pursue a constructive relationship that is based on respect and trust with the tax authorities and always diligently engage in any initiative that involves them. We therefore believe that it is essential to have a set of guiding tax principles in place and to clearly communicate about our approach to tax and our tax position.
December 2022
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These guidelines outline the strategic tax goals and objectives of the business, which are designed to ensure that our tax risk standards and governance framework is observed at all times.