Tax matters
Alliander’s tax policy focuses on national taxes in the Netherlands, which are mainly corporate income tax, wage tax and VAT. Dutch tax law applies to the largest share of this by far, 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 2021
Million | Netherlands | Germany |
Corporate income tax | 63 | 1 |
Dividend tax | 14 | - |
Wage tax | 173 | 2 |
VAT | 235 | 4 |
Total | 485 | 7 |
In the past, Alliander entered into a covenant with the Dutch Tax and Customs Administration under the ‘Horizontal Supervision’ arrangements. Among other things, this means that we regularly engage in active, constructive and transparent talks with the Dutch tax authorities concerning tax issues that are relevant to Alliander. Alliander and the Dutch Tax Administration have jointly agreed a renewed covenant. Alliander has updated its tax policy to reflect this and published it on its public website. 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.
We give substance to this by focusing on the following in our tax policy:
Timely submission of a correct and complete tax return and timely payment of the tax owing;
Proper allocation of roles and responsibilities in respect of taxation across multiple hierarchical layers within Alliander;
Maintaining a good and transparent relationship with the Dutch Tax Administration;
Proper application of the applicable laws and regulations within normal business operations;
Maintaining a working tax management framework consistent with our risk management model;
Transparency on taxation in our reports and the information given to our stakeholders.