DSM-Firmenich AG 2025-12-31 DSM-Firmenich AG 2025-01-012025-12-31 DSM-Firmenich AG 2025-01-012025-12-31 Austria DSM-Firmenich AG 2025-12-31 Austria DSM-Firmenich AG 2025-01-012025-12-31 Belgium DSM-Firmenich AG 2025-12-31 Belgium DSM-Firmenich AG 2025-01-012025-12-31 Bulgaria DSM-Firmenich AG 2025-12-31 Bulgaria DSM-Firmenich AG 2025-01-012025-12-31 Czech Republic DSM-Firmenich AG 2025-12-31 Czech Republic DSM-Firmenich AG 2025-01-012025-12-31 Germany DSM-Firmenich AG 2025-12-31 Germany DSM-Firmenich AG 2025-01-012025-12-31 Denmark DSM-Firmenich AG 2025-12-31 Denmark DSM-Firmenich AG 2025-01-012025-12-31 Spain DSM-Firmenich AG 2025-12-31 Spain DSM-Firmenich AG 2025-01-012025-12-31 France DSM-Firmenich AG 2025-12-31 France DSM-Firmenich AG 2025-01-012025-12-31 Greece DSM-Firmenich AG 2025-12-31 Greece DSM-Firmenich AG 2025-01-012025-12-31 Croatia DSM-Firmenich AG 2025-12-31 Croatia DSM-Firmenich AG 2025-01-012025-12-31 Hungary DSM-Firmenich AG 2025-12-31 Hungary DSM-Firmenich AG 2025-01-012025-12-31 Italy DSM-Firmenich AG 2025-12-31 Italy DSM-Firmenich AG 2025-01-012025-12-31 Lithuania DSM-Firmenich AG 2025-12-31 Lithuania DSM-Firmenich AG 2025-01-012025-12-31 Netherlands DSM-Firmenich AG 2025-12-31 Netherlands DSM-Firmenich AG 2025-01-012025-12-31 Norway DSM-Firmenich AG 2025-12-31 Norway DSM-Firmenich AG 2025-01-012025-12-31 Poland DSM-Firmenich AG 2025-12-31 Poland DSM-Firmenich AG 2025-01-012025-12-31 Romania DSM-Firmenich AG 2025-12-31 Romania DSM-Firmenich AG 2025-01-012025-12-31 Sweden DSM-Firmenich AG 2025-12-31 Sweden DSM-Firmenich AG 2025-01-012025-12-31 Russian Fed. DSM-Firmenich AG 2025-12-31 Russian Fed. DSM-Firmenich AG 2025-01-012025-12-31 Vietnam DSM-Firmenich AG 2025-12-31 Vietnam DSM-Firmenich AG 2025-01-012025-12-31 Turkey DSM-Firmenich AG 2025-12-31 Turkey iso4217:EUR xbrli:pure

Public Country by Country Report (on income tax information)

Introduction

This report sets out the Public Country-by-Country Reporting information of DSM-Firmenich AG for the financial year ended 31st December 2025. The following disclosure are shared: - The reported information includes entities classified as held for sale and presented as discontinued operations in the consolidated financial statements.

Section 1. General information

Name of ultimate parent of group / of standalone companyDSM-Firmenich AG
Country of registered office of ultimate parent undertakingThe Swiss Confederation
Date of start of financial year2025-01-01
Date of end of financial year2025-12-31
Reporting currencyEUR
Application of option to report in accordance with taxation reporting instructionsYes
Name and registered office of a single subsidiary undertaking which has published the report on income tax information of an undertaking that is not governed by the law of a Member State-
Name and address of a single branch which has published the report on income tax information of an undertaking that is not governed by the law of a Member State-
Language of reportenglish - en

Section 2. Overview of information on a country-by-country basis

Name of Member State or tax jurisdiction Country code of Member State or tax jurisdiction Revenues Profit (loss) before tax Income tax paid (on cash basis) Income tax accrued – current year Accumulated earnings Number of employees
Austria AT 221573690 3763430 13906790 8637116 540840132 573
Belgium BE 213714377 12660701 4684463 3851604 49183708 351
Bulgaria BG 1591151 79479 7976 10386 242305 5
Czech Republic CZ 7231307 323724 102960 68674 1251357 3
Germany DE 314778328 14265778 4243827 1361078 -270079652 887
Denmark DK 140089129 26840518 5685086 10988588 372961751 218
Spain ES 155431967 14241873 6392244 2737275 16671943 872
France FR 1047267936 -31552859 -3793826 8829133 1314866698 2522
Greece GR 13169302 919499 355128 263354 4688562 25
Croatia HR 1572492 61747 5954 11115 1147904 1
Hungary HU 58110376 2025016 169757 158749 11756088 53
Italy IT 174992920 5333198 7759276 2034854 108305127 249
Lithuania LT 3071376 84669 6841 13547 398809 4
Netherlands NL 1949389292 55321487 42688306 48719255 8327074337 1763
Norway NO 40223030 -6275124 176617 24788 5556013 109
Poland PL 209537205 4099651 1718023 2457989 26046798 490
Romania RO 19552144 1534752 139146 248712 9583623 51
Sweden SE 1195350 132254 40491 77849 588730 3
Russian Fed. RU 86302781 -147185 765083 746860 28310075 125
Vietnam VN 43115554 1897374 270741 476160 962108 92
Turkey TR 368499796 49974208 8734386 13872600 233187230 516
All other tax jurisdictions (aggregated basis)
18741548537 102298622 201758757 231950612 11976057826 19638

Section 3. List of subsidiaries and activities

Name of Member State or tax jurisdictionCountry code of Member State or tax jurisdictionName of subsidiary undertakings consolidated in financial statements of ultimate parent undertakingBrief description per country of nature of activities in Member State or tax jurisdiction
Austria AT Firmenich Ges.m.b.H. Research and development; Administrative, management or support services
Austria AT DSM Austria GmbH Holding or managing intellectual property; Purchasing or procurement; Administrative, management or support services; Internal group finance; Holding shares or other equity instruments
Austria AT Biomin Holding GmbH Research and development; Manufacturing or production; Administrative, management or support services; Holding shares or other equity instruments
Austria AT Biomin GmbH Purchasing or procurement; Manufacturing or production; Sales, marketing or distribution; Holding shares or other equity instruments
Austria AT Romer Labs Global Holding GmbH Holding shares or other equity instruments
Austria AT Romer Labs Division Holding GmbH Research and development; Holding or managing intellectual property; Sales, marketing or distribution; Administrative, management or support services; Holding shares or other equity instruments
Austria AT Romer Labs Diagnostic GmbH Purchasing or procurement; Manufacturing or production; Sales, marketing or distribution; Holding shares or other equity instruments
Belgium BE DSM Nutritional Products N.V. Sales, marketing or distribution
Belgium BE Firmenich Belgium SA Research and development; Manufacturing or production; Sales, marketing or distribution; Administrative, management or support services
Bulgaria BG FloSpace Ltd. Sales, marketing or distribution
Bulgaria BG Campus Balkans EOOD Sales, marketing or distribution
Bulgaria BG Watt Burgas OOD Other (Solar Energy)
Bulgaria BG Watt Burgas OOD KD Other (Solar Energy)
Czech Republic CZ DSM Czech Republic & Slovakia s.r.o Sales, marketing or distribution
Germany DE DSM Nutritional Products GmbH Research and development; Manufacturing or production; Sales, marketing or distribution
Germany DE Firmenich GmbH Sales, marketing or distribution
Germany DE Firmenich Trostberg GmbH Manufacturing or production
Germany DE Biomin Deutschland GmbH Sales, marketing or distribution
Germany DE Biomin Phytogenics GmbH Manufacturing or production
Germany DE Romer Labs Deutschland GmbH Sales, marketing or distribution
Germany DE DSM Germany GmbH Sales, marketing or distribution; Holding shares or other equity instruments
Denmark DK BioCare Copenhagen A/S Research and development; Holding or managing intellectual property; Purchasing or procurement; Sales, marketing or distribution
Denmark DK Animal Nutrition & Health Denmark A/S Sales, marketing or distribution
Denmark DK DSM Nutritional Products A/S Sales, marketing or distribution
Denmark DK DSM Nutritional Products Denmark ApS Holding shares or other equity instruments
Denmark DK Firmenich Denmark ApS Research and development; Sales, marketing or distribution
Denmark DK Fortitech Europe ApS Dormant
Denmark DK Glycom A/S Research and development; Holding or managing intellectual property; Purchasing or procurement; Sales, marketing or distribution; Administrative, management or support services; Internal group finance; Holding shares or other equity instruments
Denmark DK Glycom Manufacturing A/S Manufacturing or production; Sales, marketing or distribution; Internal group finance
Denmark DK Vestkorn A/S Sales, marketing or distribution
Spain ES DSM España SA Sales, marketing or distribution
Spain ES Vitatene S.A.U. Manufacturing or production
Spain ES Firmenich S.A. Sales, marketing or distribution; Administrative, management or support services
Spain ES DSM Nutritional Products Iberia SA Sales, marketing or distribution
Spain ES DSM Group Spain 2000 SL Holding shares or other equity instruments
France FR DSM France SAS Sales, marketing or distribution
France FR DSM Nutritional Products France SAS Research and development; Manufacturing or production; Sales, marketing or distribution
France FR Firmenich & Cie SAS Research and development; Sales, marketing or distribution; Administrative, management or support services
France FR Firmenich Productions SAS Manufacturing or production
France FR Firmenich Grasse SAS Research and development; Manufacturing or production; Sales, marketing or distribution; Administrative, management or support services
France FR Firmenich Productions Participations SAS Administrative, management or support services; Internal group finance; Holding shares or other equity instruments
France FR Alpha Beta International SAS Holding shares or other equity instruments
France FR Derives Resiniques et Terpeniques SAS Research and development; Holding or managing intellectual property; Purchasing or procurement; Manufacturing or production; Sales, marketing or distribution; Administrative, management or support services; Internal group finance; Holding shares or other equity instruments
France FR Société Béarnaise de Synthèse Purchasing or procurement; Manufacturing or production
France FR Resimmo Other (Real estate)
France FR Action Pin Research and development; Holding or managing intellectual property; Purchasing or procurement; Manufacturing or production; Sales, marketing or distribution
France FR DRT Approvisionnement Biomasse Purchasing or procurement; Manufacturing or production; Other (Joint-Venture)
France FR Olatein Dieppe SAS Manufacturing or production
France FR DSM-Firmenich Houdan SAS Research and development; Manufacturing or production; Sales, marketing or distribution
France FR Erber Biotech France SAS Sales, marketing or distribution
France FR DSM Food Specialties France SAS Manufacturing or production; Sales, marketing or distribution
France FR DSM Food Specialties Superdex SAS Manufacturing or production
France FR DSM Finance SAS Internal group finance; Holding shares or other equity instruments
Greece GR DSM Nutritional Products Hellas E.P.E. Sales, marketing or distribution
Croatia HR Biomin d.o.o. Sales, marketing or distribution
Hungary HU DSM Nutritional Products Hungary Kft Sales, marketing or distribution
Italy IT DSM Italia Srl Dormant
Italy IT Istituto delle Vitamine S.p.A. Sales, marketing or distribution; Administrative, management or support services
Italy IT dsm-firmenich Italy SRL Sales, marketing or distribution
Italy IT Firmenich SpA Sales, marketing or distribution
Italy IT Firmenich Holding (Italy) SpA Internal group finance; Holding shares or other equity instruments
Italy IT Campus S.R.L. (Italy) Research and development; Holding or managing intellectual property; Purchasing or procurement; Manufacturing or production; Sales, marketing or distribution; Administrative, management or support services; Holding shares or other equity instruments
Italy IT DSM Food Specialties Italy SpA Sales, marketing or distribution
Lithuania LT Biomin Lietuva UAB Sales, marketing or distribution
Netherlands NL DSM Materials Science Center B.V. Research and development
Netherlands NL DSM Elastomers B.V. Dormant
Netherlands NL Twilmij B.V. Research and development; Holding or managing intellectual property; Purchasing or procurement; Manufacturing or production; Sales, marketing or distribution
Netherlands NL DSM Nutritional Products China B.V. Holding shares or other equity instruments
Netherlands NL DSM Nutritional Products China Enterprise B.V. Holding shares or other equity instruments
Netherlands NL Sprova B.V. Dormant
Netherlands NL DSM Nutritional Products SellCo Holding B.V. Holding shares or other equity instruments
Netherlands NL Veramaris VoF Sales, marketing or distribution; Other (Joint-Venture)
Netherlands NL DSM Nutritional Products China Holding B.V. Holding shares or other equity instruments
Netherlands NL DSM Nutritional Products Nederland B.V. Administrative, management or support services; Holding shares or other equity instruments
Netherlands NL DSM Nutritional Products Tatarstan Holding B.V. Holding shares or other equity instruments; Other (Joint-Venture)
Netherlands NL Hexagon Energy B.V. Dormant
Netherlands NL DSM NuBus Proteins BV Holding shares or other equity instruments
Netherlands NL Olatein VOF Purchasing or procurement; Sales, marketing or distribution; Other (Joint-Venture)
Netherlands NL DSM VENTURING B.V. Holding shares or other equity instruments
Netherlands NL DSM Purity B.V. Research and development; Holding or managing intellectual property; Manufacturing or production; Sales, marketing or distribution
Netherlands NL DSM Biomedical BV Research and development; Holding or managing intellectual property; Purchasing or procurement; Manufacturing or production; Sales, marketing or distribution; Administrative, management or support services
Netherlands NL DSM Advanced Solar B.V. Research and development; Holding or managing intellectual property; Purchasing or procurement; Manufacturing or production; Sales, marketing or distribution
Netherlands NL DSM Intellectual Property B.V. Holding or managing intellectual property; Administrative, management or support services
Netherlands NL DSM Bio-based Products & Services B.V. Research and development; Holding or managing intellectual property; Manufacturing or production; Sales, marketing or distribution; Holding shares or other equity instruments
Netherlands NL DSM Raffinaderij B.V. Administrative, management or support services
Netherlands NL Limburg Raffinaderij B.V. Administrative, management or support services
Netherlands NL DSM Industriegrond B.V. Provision of services to unrelated parties
Netherlands NL DSM NL Services B.V. Administrative, management or support services
Netherlands NL NewCo C B.V. Holding shares or other equity instruments
Netherlands NL DSM Sales Offices B.V. Administrative, management or support services
Netherlands NL DSM Industrial Services B.V. Dormant
Netherlands NL Graetheide B.V. Administrative, management or support services
Netherlands NL Site Grond B.V. Provision of services to unrelated parties
Netherlands NL Welschenheuvel B.V. Administrative, management or support services
Netherlands NL DSM Sourcing B.V. Purchasing or procurement
Netherlands NL DNL Chemelot B.V. Holding shares or other equity instruments
Netherlands NL DSM Nederland B.V. Holding shares or other equity instruments
Netherlands NL DSM Food Specialties China Holding 1 B.V. Holding shares or other equity instruments
Netherlands NL CSK Food Enrichment C.V. Research and development; Holding or managing intellectual property; Purchasing or procurement; Manufacturing or production; Sales, marketing or distribution; Administrative, management or support services; Internal group finance; Holding shares or other equity instruments
Netherlands NL Dutch Dairy Ingredients B.V. Holding shares or other equity instruments
Netherlands NL CSK Food Enrichment B.V. Administrative, management or support services; Holding shares or other equity instruments
Netherlands NL DSM Food Specialties Stevia B.V. Holding shares or other equity instruments
Netherlands NL Avansya Vof Research and development; Holding or managing intellectual property; Purchasing or procurement; Sales, marketing or distribution; Other (Joint-Venture)
Netherlands NL DSM Delft Permit B.V. Administrative, management or support services
Netherlands NL DSM China Holding I B.V. Holding shares or other equity instruments
Netherlands NL DSM China Holding II B.V. Holding shares or other equity instruments
Netherlands NL DSM Hydrocolloids China B.V. Holding shares or other equity instruments
Netherlands NL DSM Food Specialties B.V. Research and development; Holding or managing intellectual property; Purchasing or procurement; Manufacturing or production; Sales, marketing or distribution; Administrative, management or support services
Netherlands NL DSM Delft B.V. Holding shares or other equity instruments
Netherlands NL Biotech Campus Delft Utilities B.V. Dormant
Netherlands NL DSM Research B.V. Research and development
Netherlands NL DSM IP Assets B.V. Holding or managing intellectual property
Netherlands NL DSM Executive Services B.V. Administrative, management or support services
Netherlands NL Chemelot Real Estate B.V. Administrative, management or support services
Netherlands NL Gist-Brocades Beheer III B.V. Holding shares or other equity instruments
Netherlands NL DSM Group Business Services B.V. Administrative, management or support services
Netherlands NL DSM International Participations B.V. Holding shares or other equity instruments
Netherlands NL DSM Pension Services B.V. Administrative, management or support services
Netherlands NL DSM International B.V. Holding shares or other equity instruments
Netherlands NL DSM Insurances B.V. Insurance
Netherlands NL DSM Services B.V. Administrative, management or support services
Netherlands NL DSM B.V. Administrative, management or support services; Holding shares or other equity instruments
Netherlands NL dsm-firmenich Netherlands Holding B.V. Holding shares or other equity instruments
Netherlands NL DSM Finance B.V. Internal group finance
Norway NO Firmenich Bjorge Biomarin AS Manufacturing or production; Sales, marketing or distribution
Norway NO Campus Scandinavia A.S. Sales, marketing or distribution
Norway NO Vestkorn Milling AS Research and development; Holding or managing intellectual property; Purchasing or procurement; Manufacturing or production; Administrative, management or support services; Internal group finance; Holding shares or other equity instruments
Norway NO Tau Mølle AS Research and development; Holding or managing intellectual property; Purchasing or procurement; Manufacturing or production; Administrative, management or support services; Internal group finance; Holding shares or other equity instruments
Poland PL DSM Nutritional Products Sp. z o.o. Sales, marketing or distribution
Poland PL Firmenich Sp.z.o.o. Sales, marketing or distribution
Poland PL Biomin Biotech Sp.z.o.o. Manufacturing or production; Sales, marketing or distribution
Poland PL DSM Food Specialties Services Poland Sales, marketing or distribution
Poland PL DSM Food Specialties Poland Sp.z.o.o. Sales, marketing or distribution
Romania RO DSM Nutritional Products Romania S.R.L. Sales, marketing or distribution
Russian Fed. RU DSM Eastern Europe OOO Administrative, management or support services
Russian Fed. RU DSM Nutritional Products Rus LLC Sales, marketing or distribution; Other (Joint-Venture)
Russian Fed. RU Firmenich LLC Sales, marketing or distribution
Russian Fed. RU Biomin Russia LLC Sales, marketing or distribution
Russian Fed. RU Romer Labs LLC Sales, marketing or distribution
Sweden SE DSM SCANDINAVIA AB Sales, marketing or distribution
Sweden SE Vestkorn AB Sales, marketing or distribution
Turkey TR DSM Besin Maddeleri Ltd. Sti. Sales, marketing or distribution
Turkey TR Firmenich Dis Ticaret Limited Sirketi Sales, marketing or distribution
Turkey TR Gulçiçek Kimya ve Uçan Yaglar Sanayi ve Ticaret A.S. Research and development; Purchasing or procurement; Manufacturing or production; Sales, marketing or distribution; Other (Joint-Venture)
Turkey TR DSM Food Specialties Ltd. Sti. Sales, marketing or distribution
Vietnam VN DSM Nutritional Products Vietnam Ltd. Sales, marketing or distribution
Vietnam VN Firmenich Vietnam LLC Sales, marketing or distribution
Netherlands NL Animal Nutrition & Health Nederland B.V. Sales, marketing or distribution; Administrative, management or support services
Poland PL dsm-firmenich Poland sp. z o.o. Sales, marketing or distribution
Austria AT dsm-firmenich Austria GmbH Sales, marketing or distribution

Section 4. Omitted information

Information omitted (if any) for this financial year
Information omittedInformation omitted, other tax jurisdictionsExplanation of reason for omission of information
NoneNone-
Disclosure of information omitted for previous financial years
None

Section 5. Explanations for material discrepancies between income tax paid and accrued

Explanation of any material discrepancies between income tax paid and accrued
Income Tax Paid is reported on a cash basis and is initially derived from the group's consolidated financial reporting data, with subsequent manual adjustments made based on the group's tax accounting records to reflect income taxes actually paid during the financial year in accordance with the applicable CbCR reporting instructions.

Conclusion