Independent Auditor’s Reports (Group) Independent auditor’s report on a limited assurance engagement on the EU Taxonomy disclosure To Siemens Aktiengesellschaft, Berlin and Munich We have performed a limited assurance engagement on the “EU Taxonomy disclosure” in chapter 11 of the group management report of Siemens Aktiengesellschaft, Berlin and Munich (hereinafter the “Company”), which is combined with the management report of Siemens Aktiengesellschaft, for the period from October 1, 2022 to September 30, 2023 (hereinafter the “EU Taxonomy disclosure”). Responsibilities of management Management of the Company is responsible for the preparation of the EU Taxonomy disclosure in accordance with Art. 8 of Regulation (EU) 2020/852 of the European Parliament and of the Council of June 18, 2020 on the establishment of a framework to facilitate sustainable investment and amending Regulation (EU) 2019/2088 (hereinafter the “EU Taxonomy Regulation”) and the Delegated Acts adopted thereunder as well as in accordance with their own interpretation of the wording and terms contained in the EU Taxonomy Regulation and the Delegated Acts adopted thereunder that is presented in the EU Taxonomy disclosure. These responsibilities of the Company’s management include the selection and application of appropriate EU Taxonomy reporting methods and making assumptions and estimates about individual disclosures that are reasonable in the circumstances. Furthermore, management is responsible for such internal control as management considers necessary to enable the preparation of the EU Taxonomy disclosure that is free from material misstatement, whether due to fraud (manipulation of the EU Taxonomy disclosure) or error. The EU Taxonomy Regulation and the Delegated Acts adopted thereunder contain wording and terms that are still subject to considerable interpretation uncertainties and for which clarifications have not yet been published in every case. Therefore, management has disclosed their interpretation of the EU Taxonomy Regulation and the Delegated Acts adopted thereunder in the EU Taxonomy disclosure. They are responsible for the defensibility of this interpretation. Due to the immanent risk that undefined legal terms may be interpreted differently, the legal conformity of the interpretation is subject to uncertainties. Independence and quality assurance of the audit firm We have complied with the German professional requirements on independence as well as other professional conduct requirements. Our audit firm applies the national legal requirements and professional pronouncements, in particular the BS WP/vBP [“Berufssatzung für Wirtschaftsprüfer/vereidigte Buchprüfer”: Professional Charter for German Public Accountants/German Sworn Auditors]) in the exercise of their Profession and the IDW Standard on Quality Management issued by the Institute of Public Auditors in Germany (IDW): Requirements for Quality Management in the Audit Firm (IDW QS 1), and accordingly maintains a comprehensive quality management system that includes documented policies and procedures with regard to compliance with professional ethical requirements, professional standards as well as relevant statutory and other legal requirements. Responsibilities of the auditor Our responsibility is to express a conclusion with limited assurance on the EU Taxonomy disclosure based on our assurance engagement. We conducted our assurance engagement in accordance with the International Standard on Assurance Engagements (ISAE) 3000 (Revised): “Assurance Engagements other than Audits or Reviews of Historical Financial Information” issued by the International Auditing and Assurance Standards Board (IAASB). This standard requires that we plan and perform the assurance engagement to obtain limited assurance about whether any matters have come to our attention that cause us to believe that the Company’s EU Taxonomy disclosure is not prepared, in all material respects, in accordance with the EU Taxonomy Regulation and the Delegated Acts adopted thereunder as well as the interpretation by management disclosed in the EU Taxonomy disclosure. In a limited assurance engagement, the procedures performed are less extensive than in a reasonable assurance engagement, and accordingly, a substantially lower level of assurance is obtained. The selection of the assurance procedures is subject to the professional judgment of the auditor. In the course of our assurance engagement we have, among other things, performed the following assurance procedures and other activities: • Inquiries of relevant employees for the assessment of the process to identify the Taxonomy-eligible and Taxonomy-aligned economic activities, • Inquiries of the employees responsible for data capture and consolidation as well as the preparation of the EU Taxonomy disclosure about the reporting processes, the data capture and compilation methods as well as internal controls to the extent relevant for the limited assurance of the EU Taxonomy disclosure, • Identification of likely risks of material misstatement in the EU Taxonomy disclosure, • Analytical evaluation of data at the level of the Group and businesses as well as service and governance units, • Inquiries and inspection of documents relating to the collection and reporting of data, • Reconciliation of selected disclosures with the corresponding data in the consolidated financial statements and group management report, • Evaluation of the presentation of the EU Taxonomy disclosure. In determining the disclosures in accordance with Art. 8 of the EU Taxonomy Regulation, management is required to interpret undefined legal terms. Due to the immanent risk that undefined legal terms may be interpreted differently, the legal conformity of their interpretation and, accordingly, our assurance engagement thereon are subject to uncertainties. 9