GROUP TAX POLICYThis document sets out Roquette Group Tax Policy, including approach to arranging tax affairs andmanaging tax risks.

TAX POLICY
Tax at Roquette Group is managed in compliance with our four values: authenticity, excellence,
forward-looking, well-being, which constitute the solid basis upon which we build a sustainable andprofitable future for our company.
In accordance with our published Group Code of Conduct, each entity of the Group is committed to complywith all applicable tax laws and regulations in the countries where we operate. Compliance includes bothpaying the right amount of tax (in the right jurisdiction and in due time), and observing filling requirements.
Group International transactions comply with OECD Guidelines and are conducted according to “arm’slength principle”.
Any professional involved in tax management commits to act honestly and responsibly.
As with any business partner, we value our relationships with Tax administrations and we seek to maintainhealthy relations, based on reciprocal trust.

APPROACH TO RISK, TAX RISK MANAGEMENT AND GOVERNANCE
Aiming at being compliance with tax legislation, the Group manage tax affairs in a conservative andresponsible position.
Given the size and complexity of business, the multiplication of local and international standards, thedifferent possible interpretations of law, tax risk may arise.
Tax risks are frequently reviewed, assessed, and managed by the Board, the Audit Committee and theFinance Department.
The Group CFO is responsible for the reliability and accuracy of the Group financial statements andfinancial reporting, in compliance with the International Financial Reporting Standards (IFRS). He isresponsible for Group Tax Policy and Governance, with oversight from the Board and from the Audit
Committee.
The Group Tax Department is responsible for a worldwide consistent application of the Group tax Policy.
It performs global assessment and management of tax risks, according to the Group professional
standards.
Group entities’ CFOs implement the Group Tax Policy in the Country and ensure local compliance, on a
day-to-day business basis.

GROUP TAX POLICYGroup entities have qualified, skilled and trained staff to implement and ensure compliance with Tax
Policy, with care and diligence. They can rely on the support from Group Tax Department.
We aim to ensure tax positions and processes are strongly documented.

TAX PLANNING

Tax implications are a factor (among others) that the Group consider while structuring its business, withthe care of building a sustainable and profitable future.
Our Tax planning is aligned with local and international regulations.
The Group will undertake a structuring only if it has commercial and economic substance, and is not
artificial or purely tax driven.
When applicable, the Group benefits from tax reliefs, incentives or exemptions.
To support the decision making process, or for complex or uncertain tax topics, tax advices from externaladvisors may be taken.

RELATIONSHIP WITH TAX ADMINISTRATIONSGroup entities commit to work with Tax Administrations with honesty, and transparency, including thefollowing objectives:

Be compliant with filling and payment requirements ;Make fair and accurate disclosure in any document provided to Tax Administrations ;Respond to Tax Administrations requests in due time, precisely and with exhaustiveness.

To ensure compliance with relevant local tax regulations, especially in case of new, complex or uncertain
tax matter, Group entities work with independent tax advisors.

Specific requirement of UK Finance Act
This Group policy covers Roquette UK Limited, Roquette Corby and ABR Foods, wholly - directly orindirectly - owned by Roquette Frères SA, the Group parent company, in accordance with the UK FinanceAct 2016 (Schedule 19). It is effective for the year ended December 31, 2021, and will be reviewed andupdated at least each financial year.
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