Introduction

Pursuant to Directive 2013/34/EU, which introduced public Country-by-Country Reporting (EU public CbCR), Maus Frères is required to disclose Country-by-Country information on an annual basis. The Directive applies to multinational groups with consolidated revenues in excess of €750 million. The directive requires the publication of selected financial and tax-related data for each EU Member State, as well as certain non-cooperative jurisdictions.

The report outlines the Group’s global activities, including key indicators such as the number of employees on a full-time equivalent basis, revenues, profit or loss before tax, income tax accrued and paid, as well as the amount of accumulated earnings at the end of the period. This level of transparency reflects the Group’s commitment to responsible tax conduct, adherence to applicable legal and regulatory requirements, and its contribution to the economies and societies in which it operates.

Spain

Spain has enacted the Directive through Law 28/2022 of 21 December 2022, applicable to financial years commencing on or after 22 June 2024, as well as through the Eleventh Additional Provision of the Auditing of Accounts Act (Law 22/2015).This report is issued by Gant Lifestyle España S.L. for the purpose of complying with the Spanish public Country-by-Country Reporting obligations under the Eleventh Additional Provision (“11th AP”) of Law 22/2015.

It is expected that this initial publication will be replaced in due course by the comprehensive EU public Country-by-Country Report of Maus Frères SA, covering income tax information across the Group. The publication of Spain-specific data at this stage reflects the shorter six-month reporting deadline applicable in Spain. Within this timeframe, the data required to produce the full Group-level EU public CbCR was not yet available to Gant Lifestyle España S.L., as the preparation, validation, and approval of the consolidated Maus Frères SA report follows the standard twelve-month timeframe prescribed by the Directive. The Spanish Country-by-Country Report is available here.

Disclaimer: This report has been prepared in line with Directive 2013/34/EU and its implementation in Spanish legislation through Law 28/2022 and the Auditing of Accounts Act. Its sole purpose is to provide greater transparency regarding the Group’s tax profile and economic presence. It is not intended to serve as a complete representation of the Group’s financial position or performance. Certain data may have been simplified for reporting purposes and may therefore not be directly comparable with consolidated financial statements prepared under the applicable accounting standards.