FDJ United : Tax Strategy Statement 2025

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FDJ UNITED GROUP TAX STRATEGY STATEMENT - Financial Year ended 31 December 2025 Background This tax strategy covers FDJ United Group and its subsidiaries ("FDJ United", the "FDJ United Group" or the "Group"). FDJ United is a European betting and gaming group, listed on the Euronext Paris stock exchange, operating in several locally regulated markets. The group offers a range products, both under exclusive rights and in competitive markets, in betting, gaming and international lotteries. Responsible gaming is an integral part of the Group's overall business model and corporate culture. Following the acquisition of Kindred Group plc in October 2024, FDJ United has expanded its international presence and diversified its operations within the European gaming and betting sector. From the beginning of 2025, the Group has reorganised its main activities into 4 Business Units (BUs): Lottery & Sports Betting in France, Online Betting & Gaming, International Lottery, and Payment & Services. This structure supports the Group's strategic ambitions and facilitates operational alignment across its activities. FDJ United is headquartered in France and operates through subsidiaries in various jurisdictions, primarily in Europe. The Group is committed to high standards of corporate and social responsibility, particularly in the context of a gaming industry subject to stringent regulatory framework, covering licensing conditions and customer operations such as digital payments, anti-money-laundering rules, data protection, etc. Some of the taxes applicable to FDJ United's business are calculated based on the Group's operations (including corporation taxes, employee taxes, social contributions and some elements of the Group's VAT cost). Other relevant taxes are calculated based on where customers are located (including some betting duties, VAT or GST). How FDJ United manages tax risks FDJ United follows a standard procedure for assessing, reporting and mitigating all material business risks. Risk governance framework The Board of Directors sets the Group's strategic directions and regularly reviews the risk management process and risk governance. The Executive Management lays down guidelines in terms of risk management. The Audit and Risks Committee assists the Board of Directors, in particular, with respect to major risk management policies. It oversees the identification, assessment and management of the Group's principal risks. FDJ United's internal Tax team has day-to-day responsibility for identifying and managing tax risks. They work with external experts in each of the key jurisdictions for the Group to ensure that the following risks are managed effectively: Impact of changes in national tax legislation (or interpretation) Impact of changes or planned changes in the Group's business operations Impact of changes arising from mergers and acquisitions, including due diligence procedures on the potential tax risk of target businesses The Audit, Risk, Compliance and Security Department performs reviews of the effectiveness of the risk mitigation controls and reports its conclusions to the Audit and Risk Committee. Further general information about how FDJ United risk management is provided in the Governance Section on https://www.fdjunited.com Specific risk management regarding tax FDJ United operates a complex business in multiple jurisdictions and is therefore subject to various national tax laws and compliance procedures, together with varying approaches taken by different tax authorities towards transfer pricing for cross-border businesses. In determining the appropriate amount of tax in each relevant territory, the Group aims to comply with local laws and applicable international frameworks that specify how profits should be allocated in multinational businesses, including compliance with the OECD Transfer Pricing guidelines. The Group also aims to comply with internationally agreed frameworks such as the OECD Model Rules and EU Directive on the implementation of a minimum level of taxation for large corporations "Pillar 2". Changes to regulatory, legislative and fiscal regimes for betting and gaming taxes in key markets could adversely affect the Group's results and additional costs may be incurred to comply with any new laws or regulations. Risk is managed through active management of Group operations. In overseeing the Group's operations, the potential impact of taxation is considered when making major business decisions or changes to the business model. Following the UK legislation on the Corporate Criminal Offence of Failure to Prevent the Facilitation of Tax Evasion, as part of the Criminal Finances Act 2017, FDJ United seeks to apply appropriate procedures and controls to prevent any person acting on its behalf from facilitating tax evasion. FDJ United's approach to tax planning The Board of Directors of FDJ United defines the Group's strategic orientations and oversees their implementation by executive management. In fulfilling its duties, the Board seeks to promote sustainable value creation and systematically reviews the Group's opportunities and risks, including financial matters and, in particular, tax-related considerations. FDJ United aims to comply with tax legislation relevant to its business in line with applicable legislation in all territories in which we have operations or customers. Taxation of international digital businesses is complex and FDJ United takes expert advice to ensure compliance with national and international tax legislation, which can be subject to rapid change. FDJ United is committed to paying the appropriate amount of tax in each jurisdiction where it operates or serves customers. The Group also seeks to manage its operations and cost base responsibly and sustainably, with due regard to its obligations towards shareholders, ensuring that its structure supports business efficiency while remaining fully compliant with applicable tax laws and regulations. The level of Tax risk that FDJ United is prepared to accept FDJ United operates in a regulated consumer industry, whose very nature dictates the creation of long-term sustainable consumer value through exemplary service, fair pricing and working in a trustworthy manner to be successful in the long run. Management of FDJ United's reputation as a sustainable business is a key element of FDJ United's overall business strategy, which means that FDJ United does not seek to take an aggressive approach to tax planning. The Group's transactions are guided by sound commercial considerations and undertaken in a manner consistent with its overall business activities. How FDJ United works with tax authorities The primary responsibility of the Tax team, and with assistance from external advisers as required, is to ensure that the Group complies with all tax compliance obligations in all territories in which it operates. In addition to ensuring that tax filings are accurate and completed on time, activities performed by the Tax team include managing all correspondence and enquiries that may arise with tax authorities and ensuring that appropriate disclosure is made to ensure that the tax treatment of transactions is correct. Across all countries in which it operates, the Group seeks to maintain transparent and constructive relationships with local tax authorities, underpinned by responsible tax practices. Confirmations regarding this tax strategy FDJ United considers that the publication of this statement complies with the duty set out in Schedule 19 of the UK Finance Act 2016 and applies to the financial year ending 31 December 2025. Classified as General

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