{"id":8676,"date":"2025-08-29T15:00:06","date_gmt":"2025-08-29T13:00:06","guid":{"rendered":"https:\/\/www.lesaffre.pl\/tax-strategy-2025\/"},"modified":"2026-02-05T13:41:47","modified_gmt":"2026-02-05T12:41:47","slug":"tax-strategy-2025","status":"publish","type":"page","link":"https:\/\/www.lesaffre.pl\/en\/tax-strategy-2025\/","title":{"rendered":"TAX STRATEGY 2025"},"content":{"rendered":"\t\t
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TAX STRATEGY 2025<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t
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INFORMATION ON THE TAX STRATEGY IMPLEMENTED IN 2025<\/strong><\/p>

Lesaffre Polska S.A.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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LIST OF TERMS AND ABBREVIATIONS<\/strong><\/p>

For the purposes of this document, the following terms shall have the meanings set out below.<\/p>

INTRODUCTION<\/strong><\/p>

This document presents information on the tax strategy implemented in 2022 by Lesaffre Polska, prepared pursuant to Article 27c, section 1 of the Act of 15 February 1992 on Corporate Income Tax (Journal of Laws of 2022, item 2587, consolidated text of 13 December 2022, as amended; hereinafter referred to as the \u201cCIT Act\u201d). Lesaffre Polska, as a corporate income taxpayer with turnover exceeding EUR 50 million achieved in the financial (tax) year ended on 31 December 2022 1, is required to prepare and publish information on the tax strategy implemented for the financial (tax) year ended on 31 December 2022. This information has been prepared in accordance with Article 27c, section 2 et seq. of the CIT Act. <\/p>

LESAFFRE POLAND<\/strong><\/p>

Lesaffre Polska S.A. is a leading manufacturer of baker\u2019s yeast, improvers and additives for the baking and confectionery industries. The Company\u2019s registered office is located in Wo\u0142czyn, where production facilities for both yeast and bakery improvers and additives are situated. The Company strategically focuses on the production of compressed, liquid and dried yeast, as well as bread improvers. In addition, the Company has developed a comprehensive portfolio of bakery and confectionery mixes. The Company forms part of the Lesaffre Group, which has over 170 years\u2019 experience in serving the baking industry and is a global leader in the production of yeast and yeast extract.
The Group\u2019s activities are primarily focused on the baking market, in which it has developed a broad range of products related to the fermentation industry, including yeast, sourdoughs and derivatives, such as bakery additives and improvers. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Company name<\/span><\/td>Lesaffre Polska Sp\u00f3\u0142ka akcyjna<\/span><\/td><\/tr>
Address and Registered Seat of the Company<\/span><\/td>ul. Dworcowa 36, Wo\u0142czyn 46-250 <\/span><\/td><\/tr>
Identification details<\/span><\/td>KRS No.: 0000224921
NIP No.: 7511343348
REGON No.: 53117226000000<\/span><\/td><\/tr>
Share capital<\/span><\/td>25 924 300,00 PLN<\/span><\/td><\/tr>
Date of entry into the Register of Entrepreneurs of the National Court Register<\/span><\/td>2005-01-03<\/span><\/td>\t\t\t<\/tr>\n\t\t<\/tbody>\n\n\t\t\n\t\t\t<\/table>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Processes and Procedures for Managing and Ensuring Correct Performance of Tax Law Obligations<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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The Company develops, as required, appropriate procedures and operates in accordance with relevant processes that ensure the proper fulfilment of obligations arising from tax law provisions. The procedures and processes in place within the Company take into account the nature of the Company, its organisational structure and the specific characteristics of the industry in which the Company operates. The Company is part of the international Lesaffre Group and additionally applies the policies and procedures in force within the Group. <\/p>

In its operations, the Company applies principles governing tax matters based on applicable tax regulations and generally accepted practices. These principles are reflected in the documentation developed by the Company to support specific tax areas. <\/p>

The Company\u2019s method of tax settlement is straightforward and uncomplicated. The Company\u2019s core activities comprise manufacturing operations involving the production of baker\u2019s yeast and improvers for the confectionery and food service industries. The majority of the Company\u2019s revenue is generated from the sale of products, goods and materials, while most tax-deductible costs arise from operating activities, in particular costs related to the consumption of materials and energy, as well as social security contributions. The Company’s procedures and processes take into account the nature of the Company, its organisational structure and the specific nature of the industry in which the Company operates. <\/p>

The Company’s tax strategy<\/strong><\/p>

The procedures in place and in operation at Lesaffre Polska are part of a general framework for ensuring high standards and due diligence in the conduct of business. A key element from the perspective of tax matters within the Company is the tax strategy developed by the Company. <\/p>

The strategy applies to all taxes and charges to which the Company is subject.<\/p>

Procedures Applied by the Company<\/strong><\/p>

The Company has implemented additional procedures aimed at ensuring the proper fulfilment of its tax obligations. The principles governing these procedures are set out in internal Company documents, such as the internal procedure on preventing non-compliance with the obligation to report tax schemes, applicable at Lesaffre Polska S.A.
Furthermore, the Company applies guidelines reflecting recognised good practice to ensure the proper fulfilment of its tax obligations, including procedures for the verification of transactions and counterparties from a withholding tax perspective.
The Company applies internal procurement control principles approved at the level of the Lesaffre Group, including the \u201cProcurement Policy\u201d and the \u201cGeneral Ordering and Purchasing Procedure\u201d, which define the detailed process for placing orders and purchasing materials. As part of these processes, employees of Lesaffre Polska conduct detailed due diligence on the Company\u2019s counterparties, including the following: <\/p>