Siemens UK Steuerstrategie

Auf dieser Seite werden die strategischen Steuerziele für Siemens UK dargelegt, wie sie im Finance Act 2016, Sch 19, paras 19 und 22, vorgeschrieben sind.

Diese Strategie gilt für alle britischen Unternehmen von Siemens, einschließlich der Unternehmen von Siemens Healthcare, sowie für ausländische Konzernunternehmen mit steuerpflichtiger Präsenz im Vereinigten Königreich, und in dieser Strategie beziehen sich Verweise auf „Siemens UK“ auf all diese Unternehmen. Zur Bestätigung — es gilt nicht für die Siemens Energy Energy-Gruppe, die eine separate Organisation ist.

Unsere Steuerstrategie wird jährlich überprüft. Die letzte Überprüfung fand im Oktober 2025 statt und die nächste Überprüfung wird im Oktober 2026 stattfinden, sofern die Umstände keine früheren Maßnahmen rechtfertigen.

Verweise auf „Steuern im Vereinigten Königreich“ beziehen sich auf die Steuern und Abgaben im Vereinigten Königreich, zu denen gehören:

• Alle Körperschaftssteuern
• Indirekte Steuern (Mehrwertsteuer, Grunderwerbsteuer), Stempelsteuer, Grundsteuer)
• Lohnsteuern (PAYE/National Insurance)
• Regelung für die Bauwirtschaft und andere geltende Steuerangelegenheiten

Purpose and Group Policy

Our purpose is to ‘create technology to transform the everyday for everyone’, and we are driven by the aspiration to address the world´s most profound challenges by leveraging the convergence of digitalization and sustainability. These ESG commitments have been enshrined in 14 ambitions as as part of our DEGREE Framework that applies across the organisation and to our stakeholders. This includes an Ethics & Governance track that seeks to strengthen policy and legal frameworks and support governments through trust and enabling ethical mindsets.

As part of a multinational group we are aligned with and follow the wider Siemens guiding principles, code of conduct and tax policy for the group.

Guiding principles - Company

Our premise is that ‘Siemens business is clean business’ and that this is done always with the highest level of integrity.

The organisation operates a set of Business Conduct Guidelines which lay out rules which all businesses and employees must act in accordance with. The guidelines must also be applied by all companies and associated persons working with Siemens through the application of our Code of Conduct.

These include the requirement that observing the law and the legal system (as well as all applicable Siemens policies) is a fundamental principle for Siemens. Violations of the law must be avoided under all circumstances and a zero-tolerance approach is applied.

Siemens Tax Code of Conduct

The guiding principles for the group’s tax organization include:

Tax compliance is a top management priority.

Compliance with tax regulations, paying taxes on time, accurately reporting tax relevant information, and considering the economic, environmental and social impacts of our approach to tax is an essential foundation for our sustainable business activities and ensured by strong compliance procedures subject to effective controls.

We promote an open and honest dialogue between tax policymakers and businesses as the basis for mutual trust.

We are committed to providing transparent and accessible information to tax administrations to facilitate an understanding of our strategy and out business models.

The Managing Board considers ensuring an appropriate and effective internal control system and risk management in the area of tax as a high priority.

As a principle, we do not use artificial structures or shell companies whose sole purpose is to obtain unlawful tax advantages. This includes refraining from using tax havens or non-cooperative jurisdictions for our tax planning activities.

Siemens in the UK

As of October 2025, Siemens global business is structured into focused and operationally independent companies – Siemens and Siemens Healthcare. The Siemens core activities include those of Digital Industries, Mobility and Smart Infrastructure.

Further information on Siemens’ UK business and activities in the UK can be found here.

Siemens Energy is a non-consolidated company and is separately managed. It is not covered by this Tax Strategy.

Accountability and Governance

The tax strategy is approved by the managing board of Siemens UK and sets out the group's general tax arrangements as well as the policy and approach to tax risk management, attitude to tax planning and working with HMRC.

The Chief Financial Officers of the relevant companies and Head of Tax are responsible for management of the tax affairs of the group.

The tax strategy and strategic objectives are intended to establish a clear and unequivocal approach to all aspects of tax reporting and compliance for all industries the company operates in. This supports robust internal governance which defines our control framework.

Siemens seeks to reduce the level of tax risk arising from its operations, its business partners and any other associated persons as far as is practically reasonable by following internal guidelines and using relevant tools.

The identification of key risks and the operation of mitigation processes are undertaken by appropriate specialist functions within the tax team. With the tax landscape constantly changing, Siemens UK’s tax affairs and tax risk management procedures are regularly reviewed to ensure that processes and measures reflect current legislation and OECD driven policy initiatives. This ensures that we can identify, assess, manage and mitigate tax risk as well as being aligned with the Siemens Group’s business strategy and governance framework.

The day-to-day management of Siemens UK tax affairs is provided by the UK tax team. The tax team have appropriate qualifications and relevant experience and are supported by advisors where required considering the complex and changing tax environment.

Compliance

Siemens UK must comply with all tax filing and disclosure requirements and pay the right amount of tax in respect of its operations. We consider compliance with tax regulations to be an integrated part of our business activities and make taxes part of every important business decision.

Siemens UK only structures its affairs based on sound commercial principles and in accordance with the Siemens Group policy and on a reasonable interpretation of relevant tax legislation.

Siemens UK does not engage in artificial tax arrangements, whose sole purpose is to create a tax benefit which is in excess of a reasonable interpretation of relevant tax rules, and aims for certainty on tax positions that are consistent with arm’s length principles.

Business Structure

Our business operations are arranged so that we pay tax according to where value is created within the normal course of commercial activity. As a group we do not structure contracts to avoid establishing a taxable presence in jurisdictions where we do business.

Relationship with Authorities
It is Siemens UK’s policy to be transparent and proactive in all interactions with HMRC through regular meetings and communication.

We have an open, honest and positive working relationship with HMRC. We are committed to prompt disclosure and transparency in all tax matters with HMRC. We recognize that there will be areas of differing legal interpretations between ourselves and HMRC and where this occurs we will engage in proactive discussion to bring matters to a timely and appropriate conclusion.

Any inadvertent errors in submission of tax returns and tax computations to HMRC are fully disclosed as soon as reasonably practicable after they have been identified.

Seeking and Accepting Tax Incentives

Siemens UK utilises tax reliefs and allowances available in the manner intended by relevant tax authorities, statute and legal precedent. There will, however, be circumstances where this amount may not be clearly defined, or where alternative approaches may result in differing tax outcomes. The Group will use its best judgment in determining the appropriate course of action, obtaining external advice and liaising with tax authorities (including HMRC) where appropriate.