2025 Universal Registration Document

6.6 Other information relating to the financial statements of L’Oréal SA

6. 2025 parent company financial statements

6.6 Other information relating to the financial statements of L’Oréal SA

6.6 Other information relating to the financial statements of L’Oréal SA

6.6.1 Expenses and charges falling under Article 223 quater of the French Tax Code

The total amount of expenses and charges falling under Article 223 quater of the French Tax Code ("sumptuary expenses") and the amount of tax applicable to such expenses and charges are as follows:

Expenses and charges falling under Article 223 quater of the French Tax Code
Expenses and charges €2.0 million
Corresponding tax €0.6 million