Public Country by Country Report (on income tax information)

Section 1 General Information

Name of the ultimate parent of the group / of the standalone undertaking	Polestar Automotive Holding UK PLC
Country where the ultimate parent has its registered office	The United Kingdom of Great Britain and Northern Ireland
Financial Year - start date	2025-01-01
Financial Year - end date	2025-12-31
Reporting currency	USD
Is the information in the report based on reporting instructions used for tax purposes, pursuant to Section III, Parts B and C, of Annex III to Directive 2011/16/EU (yes/no)?	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	Polestar Performance AB Assar Gabrielssons väg 9 405 31 Göteborg Sweden
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	-
Language of report	english - en

Section 2 Overview of information on a country-by-country basis

Tax jurisdiction	Country code	Revenues	Profit (loss) before income tax	Income tax paid - on cash basis	Income tax accrued - current year	Accumulated earnings	Number of employees
Austria	AT	37551474	352644	500	125737	648816	23
Belgium	BE	152450409	1756210	378528	502148	3501413	35
Czech Rebuplic	CZ	0	0	0	0	-81	0
Germany	DE	227191404	218622	1628089	2107905	-10847839	48
Denmark	DK	98608415	666494	329718	361783	2690683	28
Spain	ES	44618136	474261	66023	-4252	2708727	20
Finland	FI	76131250	971356	104247	178602	1700723	16
France	FR	12511281	148898	0	25624	123274	14
Ireland	IE	6936698	52655	25857	33482	-395980	0
Italy	IT	33501897	287594	31274	1220982	-2614485	20
Luxembourg	LU	15036125	182085	0	6795	941757	3
Netherlands	NL	147071433	2370915	244401	495874	4314005	47
Norway	NO	205961351	2108123	292847	610526	7173292	33
Poland	PL	0	-703	0	0	-1911	0
Portugal	PT	27921112	225899	18569	169146	264515	5
Sweden	SE	2661955667	-1438711541	187438	1883393	866731304	1027
All other tax jurisdictions (aggregated basis)
		1833389086	-2557419511	17936986	-8259556	-4934288446	367

Section 3 List of subsidiaries and activities

Member State or tax jurisdiction		Name of subsidiary undertakings ...	Brief description ...
Austria	AT	Polestar Automotive Austria GmbH	Distribution
Belgium	BE	Polestar Automotive Belgium BV	Distribution
Czech Republic	CZ	Polestar Automotive Czech Republic s.r.o	Dormant
Germany	DE	Polestar Automotive Germany GmbH	Distribution
Denmark	DK	Polestar Automotive Denmark Aps	Distribution
Spain	ES	Polestar Automotive Spain S.L	Distribution
Finland	FI	Polestar Automotive Finland Oy	Distribution
France	FR	Polestar Automotive France SAS	Distribution
Ireland	IE	Polestar Automotive Ireland Limited	Distribution
Italy	IT	Polestar Automotive Italy S.R.L.	Distribution
Luxembourg	LU	Polestar Automotive Luxembourg SARL	Distribution
Netherlands	NL	Polestar Automotive Netherlands B.V.	Distribution
Norway	NO	Polestar Automotive Norway AS	Distribution
Poland	PL	Polestar Automotive Poland sp. z o.o.	Dormant
Portugal	PT	PLSTR Automotive Portugal Unipessoal Lda	Distribution
Sweden	SE	Polestar Performance AB Polestar Automotive Sweden AB Polestar Holding AB	R&D, Holding/managing IP, Procurement, Distribution, Administrative and management support services, Internal Group finance, Holding of shares

Section 4 Omitted information

Information omitted (if any) for this financial year
Information omitted (if any) for this financial year	Information omitted (if any) for this financial year, other tax jurisdiction	Explanation of reason for omission of information

Information omitted in previous financial years, which is disclosed in this financial year (if any)

Section 5 Explanations for material discrepancies between income tax paid and accrued

Explanations on material discrepancies between amounts of income tax accrued during the relevant financial year and amounts of income tax paid on a cash basis as disclosed in Section 2, where applicable at group level, considering where appropriate corresponding amounts concerning previous financial years
Differences between Income tax paid – on cash basis and Income tax accrued – current year primarily reflect timing differences, such as advance tax payments, payments or refunds relating to prior years, utilization of tax loss carryforwards, and differences between accounting and tax treatment of certain items.

Conclusion