Among the 17 countries that Andersen has presence in the CEE region, 9 countries have already implemented the windfall tax for their energy sector in line with the EU Council Regulation in addition to existing windfall tax in certain industries. We provide a summary overview of the 9 countries that have already implemented the windfall tax in their jurisdictions in the table below and detailed overview of each country can be referred in Section 3 Country Guide of our report.