Unibail-Rodamco-Westfield was created on 7 June 2018 upon the closing of the Westfield Transaction. The shares of Unibail-Rodamco-Westfield SE are stapled with the shares of Unibail-Rodamco-Westfield NV and traded under a single quotation line (ticker URW).

This tax information section provides for:

1. The Group’s tax policy,

2. A possible value apportionment ratio based on the consolidated shareholders’ equity of the two companies,

3. Specific tax information for CDI holders,

4. Other tax information for former WAT unitholders and French individuals tax residents.

TAX POLICY

VALUE APPORTIONMENT RATIO ACKNOWLEDGED BY THE FRENCH TAX AUTHORITIES

TAX INFORMATION FOR CDI HOLDERS

OTHER TAX INFORMATION