In line with our code of conduct and in compliance with applicable tax legislation in the countries where we operate, Athora acts as a responsible taxpayer. Athora ensures that the tax return is complete, timely and accurate and that taxes are paid in connection with its business activities.
We strive for an open and constructive dialogue with the tax authorities on the basis of transparency and trust. We do not establish subsidiaries in jurisdictions for tax reasons and try to avoid cooperation with parties that are only present for tax reasons. We do not advise our clients on tax avoidance structures and do not take an active role in (international) structures aimed at tax avoidance. Our approach to tax matters is currently based on the Athora Code of Conduct.
In addition, the general tax policy as formulated in the VNO NCW Tax Governance Code is normative for Athora Netherlands. For investments, we apply the standards set out in the Sustainable Investment Policy of our strategic partner Cardano/ACTIAM.