This report has been prepared to comply with the CSL Group’s European Union (EU) public Country-by-Country reporting requirements as enacted under relevant local legislation. The CSL Group includes CSL Ltd, an Australian Securities Exchange listed entity, and its controlled entities. This report provides FY25 jurisdictional information for the CSL Group, on a basis consistent with the prescribed EU reporting framework. It should be read in conjunction with CSL’s FY25 Annual Report (https://investors.csl.com/annualreport/2025/) and FY25 Tax Transparency Report (https://www.csl.com/-/media/one-csl/sustainability/data-and-reporting-centre/documents/csl-limited-tax-transparency-report-2024-25.pdf), which provide additional context on CSL’s operations, financial performance and tax profile.
| Name of ultimate parent of group / of standalone company | CSL Limited |
| Country of registered office of ultimate parent undertaking | The Commonwealth of Australia |
| Date of start of financial year | 2024-07-01 |
| Date of end of financial year | 2025-06-30 |
| Reporting currency | USD |
| Application of option to report in accordance with taxation reporting instructions | Yes |
| 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 | Vifor Fresenius Medical Care Renal Pharma Italia S.r.l. Largo Donegani 2 20121 Milan |
| 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 | N/A |
| Language of report | english - en |
| 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 | 103732281 | 4791037 | 1301871 | 1175126 | 10104566 | 49 |
| Belgium | BE | 224016660 | 13177212 | 3241031 | 3532249 | 57764640 | 48 |
| Czech Republic | CZ | 51128484 | 2239524 | 515253 | 529053 | 10484638 | 14 |
| Denmark | DK | 49107724 | 2611227 | 559275 | 607297 | -269370310 | 11 |
| Finland | FI | 1204140 | 57340 | 0 | 11468 | 232763 | 4 |
| France | FR | 548987152 | 33534899 | 14956477 | 10174112 | 139247376 | 194 |
| Germany | DE | 4790243272 | 407786908 | 84760739 | 135230373 | 3151549036 | 4231 |
| Greece | GR | 22293444 | -2854978 | 2053668 | -825195 | 8879114 | 15 |
| Hungary | HU | 47603147 | 1645133 | 116100 | 148043 | 9329743 | 112 |
| Ireland | IE | 8981688 | 1099898 | 0 | 53274 | 0 | 8 |
| Italy | IT | 440973869 | 42162053 | 13217963 | 17722103 | 153499258 | 167 |
| Netherlands | NL | 390296557 | 6637309 | 1912459 | 1831752 | 35440712 | 82 |
| Panama | PA | 35659763 | 1693128 | 180186 | 51553 | 17237453 | 7 |
| Poland | PL | 83244272 | 4531584 | 829670 | 861001 | 12515939 | 23 |
| Portugal | PT | 77704160 | 2681203 | 1253534 | 930537 | 27541787 | 29 |
| Romania | RO | 13939263 | 654468 | 243086 | 242566 | 9275329 | 22 |
| Russia | RU | 6283692 | 996578 | 730687 | 628393 | 3154657 | 68 |
| Slovakia | SK | 1042420 | 87264 | -11044 | 26607 | 236653 | 4 |
| Spain | ES | 331396923 | 60888751 | 3765858 | 4354362 | 107583793 | 133 |
| Sweden | SE | 235830341 | 13148828 | 2627069 | 2779414 | 86963387 | 59 |
| Turkey | TR | 56337635 | 4066994 | 940570 | 846452 | 19240743 | 31 |
| All other tax jurisdictions (aggregated basis) | |||||||
| 30811266359 | 2868418059 | 505863790 | 599715317 | 40345628083 | 25296 | ||
| Name of Member State or tax jurisdiction | Country code of Member State or tax jurisdiction | Name of subsidiary undertakings consolidated in financial statements of ultimate parent undertaking | Brief description per country of nature of activities in Member State or tax jurisdiction |
|---|---|---|---|
| Austria | AT | CSL Behring GmbH Vifor Pharma Österreich GmbH | Sales, marketing and distribution Administrative and management service providers |
| Belgium | BE | CSL Behring NV Vifor Pharma België NV Vifor Fresenius Medical Care Renal Pharma België NV | Sales, marketing and distribution Administrative and management service providers |
| Czech Republic | CZ | CSL Behring s.r.o. | Sales, marketing and distribution |
| Denmark | DK | CSL Behring ApS | Sales, marketing and distribution |
| Finland | FI | Vifor Pharma Nordiska AB - Finland branch | Administrative and management service providers |
| France | FR | CSL Behring S.A. Vifor France S.A.S. Vifor Fresenius Medical Care Renal Pharma France S.A.S. | Sales, marketing and distribution Administrative and management service providers |
| Germany | DE | CSL Behring GmbH CSL Plasma GmbH CSL Behring Beteiligungs und Verwaltungs GmbH & Co KG CSL Finance GmbH CSL Behring Holdings GmbH CSL Innovation GmbH CSL Behring Verwaltungs GmbH Seqirus GmbH Vifor Pharma Deutschland GmbH Fresenius Medical Care Nephrologica Deutschland GmbH | Manufacturing Product ownership and development Sales, marketing and distribution Research and development Administrative and management service providers |
| Greece | GR | CSL Behring EPE | Sales, marketing and distribution |
| Hungary | HU | CSL Plasma Kft CSL Behring Kft. | Sales, marketing and distribution |
| Ireland | IE | Vifor Pharma UK Ltd. - Dublin branch | Administrative and management service providers |
| Italy | IT | CSL Behring SpA Seqirus S.r.l Vifor Pharma Italia S.r.l. Vifor Fresenius Medical Care Renal Pharma Italia S.r.l. | Sales, marketing and distribution Administrative and management service providers |
| Netherlands | NL | CSL Behring BV Seqirus Netherlands B.V. Vifor Pharma Nederland B.V. Vifor Fresenius Medical Care Renal Pharma Nederland B.V. | Sales, marketing and distribution Research and development Administrative and management service providers |
| Panama | PA | CSL Behring Panama S.A. | Sales, marketing and distribution |
| Poland | PL | CSL Behring sp. z o.o. | Sales, marketing and distribution |
| Portugal | PT | CSL Behring, Unipessoal, Lda Vifor Pharma Portugal, S.A. | Sales, marketing and distribution Administrative and management service providers |
| Romania | RO | Vifor Pharma Romania S.R.L. | Sales, marketing and distribution Administrative and management service providers |
| Russia | RU | Vifor Pharma RUS Limited Liability Company Vifor (International) AG - Russia branch | Sales, marketing and distribution Administrative and management service providers |
| Slovakia | SK | CSL Behring Slovakia sro | Administrative and management service providers |
| Spain | ES | CSL Behring, S.A. Seqirus Spain, S.L. Vifor Pharma España, S.L. Sanifit Therapeutics, S.A. Vifor Fresenius Medical Care Renal Pharma España, S.L. | Sales, marketing and distribution Administrative and management service providers |
| Sweden | SE | CSL Behring AB Vifor Pharma Nordiska AB Iscotec AB | Sales, marketing and distribution Administrative and management service providers |
| Turkey | TR | CSL Behring Biyoterapi llac Dis Ticaret AS | Sales, marketing and distribution |
| Information omitted (if any) for this financial year | ||
|---|---|---|
| Information omitted | Information omitted, other tax jurisdictions | Explanation of reason for omission of information |
| No information omitted. | No information omitted. | Not applicable |
| Disclosure of information omitted for previous financial years | ||
| No information omitted. | ||
| Explanation of any material discrepancies between income tax paid and accrued | |
|---|---|
| See CSL tax transparency report. |
Basis of preparation Data in this report relates to CSL Limited and its controlled entities (the CSL Group), based on IFRS accounting standards using data sourced from CSL’s global financial and reporting systems. In accordance with EU reporting requirements, information is presented separately for each EU Member State with certain non-EU jurisdictions disclosed separately where required. All other jurisdictions are aggregated into ‘Rest of World’. This report has been prepared in compliance with EU public Country-by-Country reporting requirements. It is relevant to note that: • Data is presented on an aggregated jurisdictional basis and will not be directly comparable to CSL Group consolidated financial disclosures. • Financial data is presented in USD currency. • Financial disclosures are derived from aggregation of data for individual entities that are tax resident (or have a branch located) in that jurisdiction, excluding any group consolidation or elimination adjustments. • The report does not provide a full representation of CSL’s global economic footprint or value chain and should be read in conjunction with CSL’s FY25 Annual Report and Tax Transparency Report for further context. Notes on specific disclosures: • Total revenues include income earned by entities in that jurisdiction, from both related and external unrelated parties. • Profit (loss) before income tax excludes intercompany dividends. • Income tax paid reflects cash taxes paid during the financial year by entities in that jurisdiction to local revenue authorities, including withholding taxes paid to foreign governments in respect of income earned (where applicable). • Income tax accrued is based on current tax expense recognised in the period for entities in the jurisdiction (excluding deferred tax or prior year related tax expense amounts). Utilisation of previously unrecognised tax losses may result in tax expense rates differing from statutory tax rates. • Number of full-time equivalent employees does not include contingent workers, with the data sourced from CSL’s internal employee management systems.