SAP Global Tax Principles
SAP’s Global Tax Principles ensure compliance with tax laws, support sustainable planning, and align with corporate social responsibility. They focus on transparency, responsible tax management, and maintaining constructive relationships with tax authorities, benefiting SAP, its customers, and society. הורד את המסמך© 2025 SAP SE or an SAP affiliate company. All rights reserved. See Legal Notice on www.sap.com/legal-notice for use terms, disclaimers, disclosures, or restrictions
related to this material.
SAP Global Tax Principles
SAP’s Global Tax Principles are an integral part of the guiding principle of our business
strategy, which is to help the world run better and improve people's lives. As a global leader,
we stand for this higher purpose beyond economic success. We believe social,
environmental, and economic activities and performance are interrelated – each impacting
the others. Our efforts focus on creating a sustainable future for SAP, our customers, and
society.
Through our business activities, we generate a substantial amount and variety of taxes. We
pay corporate income taxes, indirect taxes, withholding taxes, employment taxes, as well as
other applicable taxes. The taxes we collect and pay form a significant part of our economic
contribution to the countries in which we operate, hereby contributing to our purpose. By
ensuring compliance with all relevant laws and regulations in the countries in which we
operate, we act in line with our broader social responsibilities and our stakeholders’
expectations.
In our tax principles, we determine our approach to tax compliance and tax risks, which set
our tax governance and control framework. Our guiding principles – as provided below – are
based on the recognition that tax is an essential element of our overall corporate social
responsibility, as well as on the material issues of tax compliance and of responsible and
sustainable planning. While our sustainability reporting follows the European Sustainability
Reporting Standards (ESRS), our Global Tax Principles follow Global Reporting Initiative
(GRI) standards to support structured and transparent tax disclosures, as ESRS provides
related to this material.
SAP Global Tax Principles
SAP’s Global Tax Principles are an integral part of the guiding principle of our business
strategy, which is to help the world run better and improve people's lives. As a global leader,
we stand for this higher purpose beyond economic success. We believe social,
environmental, and economic activities and performance are interrelated – each impacting
the others. Our efforts focus on creating a sustainable future for SAP, our customers, and
society.
Through our business activities, we generate a substantial amount and variety of taxes. We
pay corporate income taxes, indirect taxes, withholding taxes, employment taxes, as well as
other applicable taxes. The taxes we collect and pay form a significant part of our economic
contribution to the countries in which we operate, hereby contributing to our purpose. By
ensuring compliance with all relevant laws and regulations in the countries in which we
operate, we act in line with our broader social responsibilities and our stakeholders’
expectations.
In our tax principles, we determine our approach to tax compliance and tax risks, which set
our tax governance and control framework. Our guiding principles – as provided below – are
based on the recognition that tax is an essential element of our overall corporate social
responsibility, as well as on the material issues of tax compliance and of responsible and
sustainable planning. While our sustainability reporting follows the European Sustainability
Reporting Standards (ESRS), our Global Tax Principles follow Global Reporting Initiative
(GRI) standards to support structured and transparent tax disclosures, as ESRS provides