﻿<?xml version="1.0" encoding="utf-8" standalone="no"?>
<?taxonomy-version 1.0.0.0?>
<?taxonomy-date 2022-06-20?>
<!--This is a generated XML file-->
<link:linkbase xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrldt="http://xbrl.org/2005/xbrldt">
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" />
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/all" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" />
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" />
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" />
  <link:arcroleRef arcroleURI="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/arcrole/esma-arcrole-2018-11-21.xsd#wider-narrower" />
  <link:roleRef roleURI="https://www.soitec.com/fr/investisseurs/rapports-financiers/role/PnL" xlink:type="simple" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#PnL" />
  <link:roleRef roleURI="https://www.soitec.com/fr/investisseurs/rapports-financiers/role/OCI" xlink:type="simple" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#OCI" />
  <link:roleRef roleURI="https://www.soitec.com/fr/investisseurs/rapports-financiers/role/BalanceSheet" xlink:type="simple" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#BalanceSheet" />
  <link:roleRef roleURI="https://www.soitec.com/fr/investisseurs/rapports-financiers/role/VarCap" xlink:type="simple" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#VarCap" />
  <link:roleRef roleURI="https://www.soitec.com/fr/investisseurs/rapports-financiers/role/CashFlows" xlink:type="simple" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#CashFlows" />
  <link:roleRef roleURI="https://www.soitec.com/fr/investisseurs/rapports-financiers/role/Bolt-on" xlink:type="simple" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#Bolt-on" />
  <link:roleRef roleURI="http://www.esma.europa.eu/xbrl/role/cor/esef_role-999999" xlink:type="simple" xlink:href="http://www.esma.europa.eu/taxonomy/2021-03-24/esef_cor.xsd#esef_role-999999" />
  <link:roleRef roleURI="https://www.soitec.com/fr/investisseurs/rapports-financiers/role/Anchoring" xlink:type="simple" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#Anchoring" />
  <link:definitionLink xlink:type="extended" xlink:role="https://www.soitec.com/fr/investisseurs/rapports-financiers/role/PnL">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossAbstract" xlink:label="loc_ifrs-full_ProfitLossAbstract" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RevenueFromContractsWithCustomers" xlink:label="loc_ifrs-full_RevenueFromContractsWithCustomers" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ProfitLossAbstract" xlink:to="loc_ifrs-full_RevenueFromContractsWithCustomers" order="0" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CostOfSales" xlink:label="loc_ifrs-full_CostOfSales" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ProfitLossAbstract" xlink:to="loc_ifrs-full_CostOfSales" order="1" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GrossProfit" xlink:label="loc_ifrs-full_GrossProfit" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ProfitLossAbstract" xlink:to="loc_ifrs-full_GrossProfit" order="2" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_SalesAndMarketingExpense" xlink:label="loc_ifrs-full_SalesAndMarketingExpense" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ProfitLossAbstract" xlink:to="loc_ifrs-full_SalesAndMarketingExpense" order="3" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ResearchAndDevelopmentExpense" xlink:label="loc_ifrs-full_ResearchAndDevelopmentExpense" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ProfitLossAbstract" xlink:to="loc_ifrs-full_ResearchAndDevelopmentExpense" order="4" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GeneralAndAdministrativeExpense" xlink:label="loc_ifrs-full_GeneralAndAdministrativeExpense" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ProfitLossAbstract" xlink:to="loc_ifrs-full_GeneralAndAdministrativeExpense" order="5" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_ProfitLossFromOrdinaryOperatingActivities" xlink:label="loc_soitec_ProfitLossFromOrdinaryOperatingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ProfitLossAbstract" xlink:to="loc_soitec_ProfitLossFromOrdinaryOperatingActivities" order="6" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherIncome" xlink:label="loc_ifrs-full_OtherIncome" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ProfitLossAbstract" xlink:to="loc_ifrs-full_OtherIncome" order="7" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherExpenseByFunction" xlink:label="loc_ifrs-full_OtherExpenseByFunction" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ProfitLossAbstract" xlink:to="loc_ifrs-full_OtherExpenseByFunction" order="8" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossFromOperatingActivities" xlink:label="loc_ifrs-full_ProfitLossFromOperatingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ProfitLossAbstract" xlink:to="loc_ifrs-full_ProfitLossFromOperatingActivities" order="9" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_FinanceIncome" xlink:label="loc_ifrs-full_FinanceIncome" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ProfitLossAbstract" xlink:to="loc_ifrs-full_FinanceIncome" order="10" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_FinanceCosts" xlink:label="loc_ifrs-full_FinanceCosts" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ProfitLossAbstract" xlink:to="loc_ifrs-full_FinanceCosts" order="11" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_FinanceIncomeCost" xlink:label="loc_ifrs-full_FinanceIncomeCost" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ProfitLossAbstract" xlink:to="loc_ifrs-full_FinanceIncomeCost" order="12" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossBeforeTax" xlink:label="loc_ifrs-full_ProfitLossBeforeTax" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ProfitLossAbstract" xlink:to="loc_ifrs-full_ProfitLossBeforeTax" order="13" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:label="loc_ifrs-full_IncomeTaxExpenseContinuingOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ProfitLossAbstract" xlink:to="loc_ifrs-full_IncomeTaxExpenseContinuingOperations" order="14" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossFromContinuingOperations" xlink:label="loc_ifrs-full_ProfitLossFromContinuingOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ProfitLossAbstract" xlink:to="loc_ifrs-full_ProfitLossFromContinuingOperations" order="15" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossFromDiscontinuedOperations" xlink:label="loc_ifrs-full_ProfitLossFromDiscontinuedOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ProfitLossAbstract" xlink:to="loc_ifrs-full_ProfitLossFromDiscontinuedOperations" order="16" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLoss" xlink:label="loc_ifrs-full_ProfitLoss" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ProfitLossAbstract" xlink:to="loc_ifrs-full_ProfitLoss" order="17" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncomeStatementAbstract" xlink:label="loc_ifrs-full_IncomeStatementAbstract" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_IncomeStatementAbstract" xlink:to="loc_ifrs-full_ProfitLossAbstract" order="18" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:label="loc_ifrs-full_ProfitLossAttributableToOwnersOfParent" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_IncomeStatementAbstract" xlink:to="loc_ifrs-full_ProfitLossAttributableToOwnersOfParent" order="19" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BasicEarningsLossPerShare" xlink:label="loc_ifrs-full_BasicEarningsLossPerShare" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_IncomeStatementAbstract" xlink:to="loc_ifrs-full_BasicEarningsLossPerShare" order="20" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DilutedEarningsLossPerShare" xlink:label="loc_ifrs-full_DilutedEarningsLossPerShare" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_IncomeStatementAbstract" xlink:to="loc_ifrs-full_DilutedEarningsLossPerShare" order="21" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BasicEarningsLossPerShareFromContinuingOperations" xlink:label="loc_ifrs-full_BasicEarningsLossPerShareFromContinuingOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_IncomeStatementAbstract" xlink:to="loc_ifrs-full_BasicEarningsLossPerShareFromContinuingOperations" order="22" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BasicEarningsLossPerShareFromDiscontinuedOperations" xlink:label="loc_ifrs-full_BasicEarningsLossPerShareFromDiscontinuedOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_IncomeStatementAbstract" xlink:to="loc_ifrs-full_BasicEarningsLossPerShareFromDiscontinuedOperations" order="23" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DilutedEarningsLossPerShareFromDiscontinuedOperations" xlink:label="loc_ifrs-full_DilutedEarningsLossPerShareFromDiscontinuedOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_IncomeStatementAbstract" xlink:to="loc_ifrs-full_DilutedEarningsLossPerShareFromDiscontinuedOperations" order="24" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DilutedEarningsLossPerShareFromContinuingOperations" xlink:label="loc_ifrs-full_DilutedEarningsLossPerShareFromContinuingOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_IncomeStatementAbstract" xlink:to="loc_ifrs-full_DilutedEarningsLossPerShareFromContinuingOperations" order="25" />
  </link:definitionLink>
  <link:definitionLink xlink:type="extended" xlink:role="https://www.soitec.com/fr/investisseurs/rapports-financiers/role/OCI">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParentContinuingAndDiscontinuedOperationsAbstract" xlink:label="loc_ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParentContinuingAndDiscontinuedOperationsAbstract" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLoss" xlink:label="loc_ifrs-full_ProfitLoss" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParentContinuingAndDiscontinuedOperationsAbstract" xlink:to="loc_ifrs-full_ProfitLoss" order="0" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeAbstract" xlink:label="loc_ifrs-full_OtherComprehensiveIncomeAbstract" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:label="loc_ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" order="1" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation" xlink:label="loc_ifrs-full_OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation" order="2" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxCashFlowHedges" xlink:label="loc_ifrs-full_OtherComprehensiveIncomeBeforeTaxCashFlowHedges" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeBeforeTaxCashFlowHedges" order="3" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss" xlink:label="loc_ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="loc_ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss" order="4" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:label="loc_ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" order="5" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:label="loc_ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" order="6" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss" xlink:label="loc_ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="loc_ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss" order="7" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncome" xlink:label="loc_ifrs-full_OtherComprehensiveIncome" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="loc_ifrs-full_OtherComprehensiveIncome" order="8" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParentContinuingAndDiscontinuedOperationsAbstract" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeAbstract" order="9" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComprehensiveIncome" xlink:label="loc_ifrs-full_ComprehensiveIncome" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParentContinuingAndDiscontinuedOperationsAbstract" xlink:to="loc_ifrs-full_ComprehensiveIncome" order="10" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:label="loc_ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParentContinuingAndDiscontinuedOperationsAbstract" xlink:to="loc_ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" order="11" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_StatementOfComprehensiveIncomeAbstract" xlink:label="loc_ifrs-full_StatementOfComprehensiveIncomeAbstract" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_StatementOfComprehensiveIncomeAbstract" xlink:to="loc_ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParentContinuingAndDiscontinuedOperationsAbstract" order="12" />
  </link:definitionLink>
  <link:definitionLink xlink:type="extended" xlink:role="https://www.soitec.com/fr/investisseurs/rapports-financiers/role/BalanceSheet">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentAssetsAbstract" xlink:label="loc_ifrs-full_NoncurrentAssetsAbstract" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IntangibleAssetsAndGoodwill" xlink:label="loc_ifrs-full_IntangibleAssetsAndGoodwill" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_NoncurrentAssetsAbstract" xlink:to="loc_ifrs-full_IntangibleAssetsAndGoodwill" order="0" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PropertyPlantAndEquipment" xlink:label="loc_ifrs-full_PropertyPlantAndEquipment" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_NoncurrentAssetsAbstract" xlink:to="loc_ifrs-full_PropertyPlantAndEquipment" order="1" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherNoncurrentFinancialAssets" xlink:label="loc_ifrs-full_OtherNoncurrentFinancialAssets" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_NoncurrentAssetsAbstract" xlink:to="loc_ifrs-full_OtherNoncurrentFinancialAssets" order="2" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherNoncurrentAssets" xlink:label="loc_ifrs-full_OtherNoncurrentAssets" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_NoncurrentAssetsAbstract" xlink:to="loc_ifrs-full_OtherNoncurrentAssets" order="3" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DeferredTaxAssets" xlink:label="loc_ifrs-full_DeferredTaxAssets" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_NoncurrentAssetsAbstract" xlink:to="loc_ifrs-full_DeferredTaxAssets" order="4" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentAssets" xlink:label="loc_ifrs-full_NoncurrentAssets" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_NoncurrentAssetsAbstract" xlink:to="loc_ifrs-full_NoncurrentAssets" order="5" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AssetsAbstract" xlink:label="loc_ifrs-full_AssetsAbstract" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_AssetsAbstract" xlink:to="loc_ifrs-full_NoncurrentAssetsAbstract" order="6" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentAssetsAbstract" xlink:label="loc_ifrs-full_CurrentAssetsAbstract" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Inventories" xlink:label="loc_ifrs-full_Inventories" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_CurrentAssetsAbstract" xlink:to="loc_ifrs-full_Inventories" order="7" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentTradeReceivables" xlink:label="loc_ifrs-full_CurrentTradeReceivables" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_CurrentAssetsAbstract" xlink:to="loc_ifrs-full_CurrentTradeReceivables" order="8" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherCurrentAssets" xlink:label="loc_ifrs-full_OtherCurrentAssets" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_CurrentAssetsAbstract" xlink:to="loc_ifrs-full_OtherCurrentAssets" order="9" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherCurrentFinancialAssets" xlink:label="loc_ifrs-full_OtherCurrentFinancialAssets" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_CurrentAssetsAbstract" xlink:to="loc_ifrs-full_OtherCurrentFinancialAssets" order="10" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashAndCashEquivalents" xlink:label="loc_ifrs-full_CashAndCashEquivalents" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_CurrentAssetsAbstract" xlink:to="loc_ifrs-full_CashAndCashEquivalents" order="11" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentAssets" xlink:label="loc_ifrs-full_CurrentAssets" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_CurrentAssetsAbstract" xlink:to="loc_ifrs-full_CurrentAssets" order="12" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_AssetsAbstract" xlink:to="loc_ifrs-full_CurrentAssetsAbstract" order="13" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Assets" xlink:label="loc_ifrs-full_Assets" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_AssetsAbstract" xlink:to="loc_ifrs-full_Assets" order="14" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_StatementOfFinancialPositionAbstract" xlink:label="loc_ifrs-full_StatementOfFinancialPositionAbstract" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="loc_ifrs-full_AssetsAbstract" order="15" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityAbstract" xlink:label="loc_ifrs-full_EquityAbstract" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IssuedCapital" xlink:label="loc_ifrs-full_IssuedCapital" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_EquityAbstract" xlink:to="loc_ifrs-full_IssuedCapital" order="16" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_SharePremium" xlink:label="loc_ifrs-full_SharePremium" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_EquityAbstract" xlink:to="loc_ifrs-full_SharePremium" order="17" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_ReservesAndRetainedEarnings" xlink:label="loc_soitec_ReservesAndRetainedEarnings" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_EquityAbstract" xlink:to="loc_soitec_ReservesAndRetainedEarnings" order="18" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherReserves" xlink:label="loc_ifrs-full_OtherReserves" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_EquityAbstract" xlink:to="loc_ifrs-full_OtherReserves" order="19" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParent" xlink:label="loc_ifrs-full_EquityAttributableToOwnersOfParent" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_EquityAbstract" xlink:to="loc_ifrs-full_EquityAttributableToOwnersOfParent" order="20" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Equity" xlink:label="loc_ifrs-full_Equity" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_EquityAbstract" xlink:to="loc_ifrs-full_Equity" order="21" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityAndLiabilitiesAbstract" xlink:label="loc_ifrs-full_EquityAndLiabilitiesAbstract" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="loc_ifrs-full_EquityAbstract" order="22" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentLiabilitiesAbstract" xlink:label="loc_ifrs-full_NoncurrentLiabilitiesAbstract" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherNoncurrentFinancialLiabilities" xlink:label="loc_ifrs-full_OtherNoncurrentFinancialLiabilities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="loc_ifrs-full_OtherNoncurrentFinancialLiabilities" order="23" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_ProvisionsAndOtherNonCurrentLiabilities" xlink:label="loc_soitec_ProvisionsAndOtherNonCurrentLiabilities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="loc_soitec_ProvisionsAndOtherNonCurrentLiabilities" order="24" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentLiabilities" xlink:label="loc_ifrs-full_NoncurrentLiabilities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="loc_ifrs-full_NoncurrentLiabilities" order="25" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="loc_ifrs-full_NoncurrentLiabilitiesAbstract" order="26" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentLiabilitiesAbstract" xlink:label="loc_ifrs-full_CurrentLiabilitiesAbstract" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherCurrentFinancialLiabilities" xlink:label="loc_ifrs-full_OtherCurrentFinancialLiabilities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_CurrentLiabilitiesAbstract" xlink:to="loc_ifrs-full_OtherCurrentFinancialLiabilities" order="27" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherCurrentPayables" xlink:label="loc_ifrs-full_TradeAndOtherCurrentPayables" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_CurrentLiabilitiesAbstract" xlink:to="loc_ifrs-full_TradeAndOtherCurrentPayables" order="28" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_ProvisionsAndOtherCurrentLiabilities" xlink:label="loc_soitec_ProvisionsAndOtherCurrentLiabilities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_CurrentLiabilitiesAbstract" xlink:to="loc_soitec_ProvisionsAndOtherCurrentLiabilities" order="29" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentLiabilities" xlink:label="loc_ifrs-full_CurrentLiabilities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_CurrentLiabilitiesAbstract" xlink:to="loc_ifrs-full_CurrentLiabilities" order="30" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="loc_ifrs-full_CurrentLiabilitiesAbstract" order="31" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityAndLiabilities" xlink:label="loc_ifrs-full_EquityAndLiabilities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="loc_ifrs-full_EquityAndLiabilities" order="32" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="loc_ifrs-full_EquityAndLiabilitiesAbstract" order="33" />
  </link:definitionLink>
  <link:definitionLink xlink:type="extended" xlink:role="https://www.soitec.com/fr/investisseurs/rapports-financiers/role/VarCap">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_StatementOfChangesInEquityAbstract" xlink:label="loc_ifrs-full_StatementOfChangesInEquityAbstract" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_StatementOfChangesInEquityTable" xlink:label="loc_ifrs-full_StatementOfChangesInEquityTable" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_ifrs-full_StatementOfChangesInEquityAbstract" xlink:to="loc_ifrs-full_StatementOfChangesInEquityTable" xbrldt:contextElement="scenario" xbrldt:closed="true" order="0" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_StatementOfChangesInEquityLineItems" xlink:label="loc_ifrs-full_StatementOfChangesInEquityLineItems" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_StatementOfChangesInEquityAbstract" xlink:to="loc_ifrs-full_StatementOfChangesInEquityLineItems" order="1" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RetrospectiveApplicationAndRetrospectiveRestatementAxis" xlink:label="loc_ifrs-full_RetrospectiveApplicationAndRetrospectiveRestatementAxis" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_ifrs-full_StatementOfChangesInEquityTable" xlink:to="loc_ifrs-full_RetrospectiveApplicationAndRetrospectiveRestatementAxis" order="2" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RestatedMember" xlink:label="loc_ifrs-full_RestatedMember" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_ifrs-full_RetrospectiveApplicationAndRetrospectiveRestatementAxis" xlink:to="loc_ifrs-full_RestatedMember" order="3" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComponentsOfEquityAxis" xlink:label="loc_ifrs-full_ComponentsOfEquityAxis" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_ifrs-full_StatementOfChangesInEquityTable" xlink:to="loc_ifrs-full_ComponentsOfEquityAxis" order="4" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityMember" xlink:label="loc_ifrs-full_EquityMember" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_ifrs-full_ComponentsOfEquityAxis" xlink:to="loc_ifrs-full_EquityMember" order="5" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PreviouslyStatedMember" xlink:label="loc_ifrs-full_PreviouslyStatedMember" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_ifrs-full_RetrospectiveApplicationAndRetrospectiveRestatementAxis" xlink:to="loc_ifrs-full_PreviouslyStatedMember" order="6" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember" xlink:label="loc_ifrs-full_IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_ifrs-full_RetrospectiveApplicationAndRetrospectiveRestatementAxis" xlink:to="loc_ifrs-full_IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember" order="7" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IssuedCapitalMember" xlink:label="loc_ifrs-full_IssuedCapitalMember" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_ifrs-full_ComponentsOfEquityAxis" xlink:to="loc_ifrs-full_IssuedCapitalMember" order="9" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_SharePremiumMember" xlink:label="loc_ifrs-full_SharePremiumMember" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_ifrs-full_ComponentsOfEquityAxis" xlink:to="loc_ifrs-full_SharePremiumMember" order="10" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TreasurySharesMember" xlink:label="loc_ifrs-full_TreasurySharesMember" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_ifrs-full_ComponentsOfEquityAxis" xlink:to="loc_ifrs-full_TreasurySharesMember" order="11" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RetainedEarningsMember" xlink:label="loc_ifrs-full_RetainedEarningsMember" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_ifrs-full_ComponentsOfEquityAxis" xlink:to="loc_ifrs-full_RetainedEarningsMember" order="12" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherReservesMember" xlink:label="loc_ifrs-full_OtherReservesMember" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_ifrs-full_ComponentsOfEquityAxis" xlink:to="loc_ifrs-full_OtherReservesMember" order="13" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParentMember" xlink:label="loc_ifrs-full_EquityAttributableToOwnersOfParentMember" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_ifrs-full_ComponentsOfEquityAxis" xlink:to="loc_ifrs-full_EquityAttributableToOwnersOfParentMember" order="14" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ChangesInEquityAbstract" xlink:label="loc_ifrs-full_ChangesInEquityAbstract" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:label="loc_ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ChangesInEquityAbstract" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" order="16" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation" xlink:label="loc_ifrs-full_OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation" order="17" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxCashFlowHedges" xlink:label="loc_ifrs-full_OtherComprehensiveIncomeBeforeTaxCashFlowHedges" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeBeforeTaxCashFlowHedges" order="18" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss" xlink:label="loc_ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:to="loc_ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss" order="19" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:label="loc_ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ChangesInEquityAbstract" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" order="20" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:label="loc_ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" order="21" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss" xlink:label="loc_ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:to="loc_ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss" order="22" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncome" xlink:label="loc_ifrs-full_OtherComprehensiveIncome" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ChangesInEquityAbstract" xlink:to="loc_ifrs-full_OtherComprehensiveIncome" order="23" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossFromContinuingOperations" xlink:label="loc_ifrs-full_ProfitLossFromContinuingOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ChangesInEquityAbstract" xlink:to="loc_ifrs-full_ProfitLossFromContinuingOperations" order="24" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossFromDiscontinuedOperations" xlink:label="loc_ifrs-full_ProfitLossFromDiscontinuedOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ChangesInEquityAbstract" xlink:to="loc_ifrs-full_ProfitLossFromDiscontinuedOperations" order="25" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComprehensiveIncome" xlink:label="loc_ifrs-full_ComprehensiveIncome" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ChangesInEquityAbstract" xlink:to="loc_ifrs-full_ComprehensiveIncome" order="26" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IssueOfEquity" xlink:label="loc_ifrs-full_IssueOfEquity" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ChangesInEquityAbstract" xlink:to="loc_ifrs-full_IssueOfEquity" order="27" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_ShareBasedPaymentsAndTaxImpact" xlink:label="loc_soitec_ShareBasedPaymentsAndTaxImpact" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ChangesInEquityAbstract" xlink:to="loc_soitec_ShareBasedPaymentsAndTaxImpact" order="28" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IssueOfConvertibleInstruments" xlink:label="loc_ifrs-full_IssueOfConvertibleInstruments" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ChangesInEquityAbstract" xlink:to="loc_ifrs-full_IssueOfConvertibleInstruments" order="29" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_ChangeInDebtOnCommitmentToRepurchaseTheNonControllingInterests" xlink:label="loc_soitec_ChangeInDebtOnCommitmentToRepurchaseTheNonControllingInterests" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ChangesInEquityAbstract" xlink:to="loc_soitec_ChangeInDebtOnCommitmentToRepurchaseTheNonControllingInterests" order="30" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" xlink:label="loc_ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ChangesInEquityAbstract" xlink:to="loc_ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" order="31" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesEquity" xlink:label="loc_ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesEquity" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ChangesInEquityAbstract" xlink:to="loc_ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesEquity" order="32" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeAbstract" xlink:label="loc_ifrs-full_OtherComprehensiveIncomeAbstract" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" order="33" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation" order="34" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeBeforeTaxCashFlowHedges" order="35" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="loc_ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss" order="36" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" order="37" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" order="38" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="loc_ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss" order="39" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="loc_ifrs-full_OtherComprehensiveIncome" order="40" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_StatementOfComprehensiveIncomeAbstract" xlink:label="loc_ifrs-full_StatementOfComprehensiveIncomeAbstract" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_StatementOfComprehensiveIncomeAbstract" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeAbstract" order="41" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_StatementOfComprehensiveIncomeAbstract" xlink:to="loc_ifrs-full_ProfitLossFromContinuingOperations" order="42" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_StatementOfComprehensiveIncomeAbstract" xlink:to="loc_ifrs-full_ProfitLossFromDiscontinuedOperations" order="43" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_StatementOfComprehensiveIncomeAbstract" xlink:to="loc_ifrs-full_ComprehensiveIncome" order="44" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ChangesInEquityAbstract" xlink:to="loc_ifrs-full_StatementOfComprehensiveIncomeAbstract" order="45" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments" xlink:label="loc_ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_ChangesInEquityAbstract" xlink:to="loc_ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments" order="48" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Equity" xlink:label="loc_ifrs-full_Equity" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="loc_ifrs-full_Equity" order="51" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="loc_ifrs-full_ChangesInEquityAbstract" order="52" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_IssueOfEquity_AGA" xlink:label="loc_soitec_IssueOfEquity_AGA" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="loc_soitec_IssueOfEquity_AGA" order="55" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_IssueOfEquity_Topaz2019" xlink:label="loc_soitec_IssueOfEquity_Topaz2019" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="loc_soitec_IssueOfEquity_Topaz2019" order="56" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_NumberOfSharesIssued_AGA" xlink:label="loc_soitec_NumberOfSharesIssued_AGA" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="loc_soitec_NumberOfSharesIssued_AGA" order="57" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_NumberOfSharesIssued_Topaz2020" xlink:label="loc_soitec_NumberOfSharesIssued_Topaz2020" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="loc_soitec_NumberOfSharesIssued_Topaz2020" order="58" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_NumberOfSharesIssued_Topaz2019" xlink:label="loc_soitec_NumberOfSharesIssued_Topaz2019" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="loc_soitec_NumberOfSharesIssued_Topaz2019" order="59" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_IssueOfEquity_Topaz2020" xlink:label="loc_soitec_IssueOfEquity_Topaz2020" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="loc_soitec_IssueOfEquity_Topaz2020" order="60" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_NumberOfSharesIssued_OCEANE2023" xlink:label="loc_soitec_NumberOfSharesIssued_OCEANE2023" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="loc_soitec_NumberOfSharesIssued_OCEANE2023" order="61" />
  </link:definitionLink>
  <link:definitionLink xlink:type="extended" xlink:role="https://www.soitec.com/fr/investisseurs/rapports-financiers/role/CashFlows">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_StatementOfCashFlowsAbstract" xlink:label="loc_ifrs-full_StatementOfCashFlowsAbstract" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossFromContinuingOperations" xlink:label="loc_ifrs-full_ProfitLossFromContinuingOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_StatementOfCashFlowsAbstract" xlink:to="loc_ifrs-full_ProfitLossFromContinuingOperations" order="0" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossFromDiscontinuedOperations" xlink:label="loc_ifrs-full_ProfitLossFromDiscontinuedOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_StatementOfCashFlowsAbstract" xlink:to="loc_ifrs-full_ProfitLossFromDiscontinuedOperations" order="1" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_ChangesInCashAndCashEquivalents" xlink:label="loc_soitec_ChangesInCashAndCashEquivalents" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLoss" xlink:label="loc_ifrs-full_ProfitLoss" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_ProfitLoss" order="2" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:label="loc_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" order="3" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" xlink:label="loc_ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" order="4" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_ProvisionsNet" xlink:label="loc_soitec_ProvisionsNet" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_soitec_ProvisionsNet" order="5" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" xlink:label="loc_ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" order="6" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GainsLossesOnDisposalsOfNoncurrentAssets" xlink:label="loc_ifrs-full_GainsLossesOnDisposalsOfNoncurrentAssets" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_GainsLossesOnDisposalsOfNoncurrentAssets" order="7" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:label="loc_ifrs-full_AdjustmentsForIncomeTaxExpense" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_AdjustmentsForIncomeTaxExpense" order="8" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForFinanceIncomeCost" xlink:label="loc_ifrs-full_AdjustmentsForFinanceIncomeCost" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_AdjustmentsForFinanceIncomeCost" order="9" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForSharebasedPayments" xlink:label="loc_ifrs-full_AdjustmentsForSharebasedPayments" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_AdjustmentsForSharebasedPayments" order="10" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherAdjustmentsToReconcileProfitLoss" xlink:label="loc_ifrs-full_OtherAdjustmentsToReconcileProfitLoss" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_OtherAdjustmentsToReconcileProfitLoss" order="11" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_AdjustmentForNonCashItemsRelatingToDiscontinuedOperations" xlink:label="loc_soitec_AdjustmentForNonCashItemsRelatingToDiscontinuedOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_soitec_AdjustmentForNonCashItemsRelatingToDiscontinuedOperations" order="12" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:label="loc_ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" order="13" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:label="loc_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" order="14" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" xlink:label="loc_ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" order="15" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:label="loc_ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" order="16" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" xlink:label="loc_ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" order="17" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_ChangeInWorkingCapitalRequirementOnDiscontinuedOperations" xlink:label="loc_soitec_ChangeInWorkingCapitalRequirementOnDiscontinuedOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_soitec_ChangeInWorkingCapitalRequirementOnDiscontinuedOperations" order="18" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities" xlink:label="loc_ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities" order="19" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:label="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities" order="20" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivitiesContinuingOperations" xlink:label="loc_ifrs-full_CashFlowsFromUsedInOperatingActivitiesContinuingOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_StatementOfCashFlowsAbstract" xlink:to="loc_ifrs-full_CashFlowsFromUsedInOperatingActivitiesContinuingOperations" order="21" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:label="loc_ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" order="22" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:label="loc_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" order="23" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_ProceedsFromSalesOfIntangibleAssetsAndPropertyPlantAndEquipment" xlink:label="loc_soitec_ProceedsFromSalesOfIntangibleAssetsAndPropertyPlantAndEquipment" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_soitec_ProceedsFromSalesOfIntangibleAssetsAndPropertyPlantAndEquipment" order="24" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" xlink:label="loc_ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" order="25" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_AcquisitionAndDisposalOfFinancialAssets" xlink:label="loc_soitec_AcquisitionAndDisposalOfFinancialAssets" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_soitec_AcquisitionAndDisposalOfFinancialAssets" order="26" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_InterestReceivedClassifiedAsInvestingActivities" xlink:label="loc_ifrs-full_InterestReceivedClassifiedAsInvestingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_InterestReceivedClassifiedAsInvestingActivities" order="27" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations" xlink:label="loc_ifrs-full_CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations" order="28" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:label="loc_ifrs-full_CashFlowsFromUsedInInvestingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_CashFlowsFromUsedInInvestingActivities" order="29" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivitiesContinuingOperations" xlink:label="loc_ifrs-full_CashFlowsFromUsedInInvestingActivitiesContinuingOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_StatementOfCashFlowsAbstract" xlink:to="loc_ifrs-full_CashFlowsFromUsedInInvestingActivitiesContinuingOperations" order="30" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:label="loc_ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" order="31" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProceedsFromIssuingShares" xlink:label="loc_ifrs-full_ProceedsFromIssuingShares" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_ProceedsFromIssuingShares" order="32" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PaymentsFromChangesInOwnershipInterestsInSubsidiaries" xlink:label="loc_ifrs-full_PaymentsFromChangesInOwnershipInterestsInSubsidiaries" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_PaymentsFromChangesInOwnershipInterestsInSubsidiaries" order="33" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_FinancingReceivedFromReimbursedToMinorityShareholders" xlink:label="loc_soitec_FinancingReceivedFromReimbursedToMinorityShareholders" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_soitec_FinancingReceivedFromReimbursedToMinorityShareholders" order="34" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProceedsFromCurrentBorrowings" xlink:label="loc_ifrs-full_ProceedsFromCurrentBorrowings" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_ProceedsFromCurrentBorrowings" order="35" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:label="loc_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" order="36" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_InterestPaidClassifiedAsFinancingActivities" xlink:label="loc_ifrs-full_InterestPaidClassifiedAsFinancingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_InterestPaidClassifiedAsFinancingActivities" order="37" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations" xlink:label="loc_ifrs-full_CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations" order="38" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:label="loc_ifrs-full_CashFlowsFromUsedInFinancingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_CashFlowsFromUsedInFinancingActivities" order="39" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivitiesContinuingOperations" xlink:label="loc_ifrs-full_CashFlowsFromUsedInFinancingActivitiesContinuingOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_StatementOfCashFlowsAbstract" xlink:to="loc_ifrs-full_CashFlowsFromUsedInFinancingActivitiesContinuingOperations" order="40" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:label="loc_ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" order="41" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:label="loc_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_soitec_ChangesInCashAndCashEquivalents" xlink:to="loc_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" order="42" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_NetIncreaseDecreaseInCashAndCashEquivalentsContinuingOperations" xlink:label="loc_soitec_NetIncreaseDecreaseInCashAndCashEquivalentsContinuingOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_StatementOfCashFlowsAbstract" xlink:to="loc_soitec_NetIncreaseDecreaseInCashAndCashEquivalentsContinuingOperations" order="43" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashAndCashEquivalents" xlink:label="loc_ifrs-full_CashAndCashEquivalents" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_StatementOfCashFlowsAbstract" xlink:to="loc_ifrs-full_CashAndCashEquivalents" order="44" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_StatementOfCashFlowsAbstract" xlink:to="loc_soitec_ChangesInCashAndCashEquivalents" order="45" />
  </link:definitionLink>
  <link:definitionLink xlink:type="extended" xlink:role="https://www.soitec.com/fr/investisseurs/rapports-financiers/role/Bolt-on">
    <link:loc xlink:type="locator" xlink:href="http://www.esma.europa.eu/taxonomy/2021-03-24/esef_cor.xsd#esef_cor_NotesAccountingPoliciesAndMandatoryTags" xlink:label="loc_esef_cor_NotesAccountingPoliciesAndMandatoryTags" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NameOfReportingEntityOrOtherMeansOfIdentification" xlink:label="loc_ifrs-full_NameOfReportingEntityOrOtherMeansOfIdentification" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_esef_cor_NotesAccountingPoliciesAndMandatoryTags" xlink:to="loc_ifrs-full_NameOfReportingEntityOrOtherMeansOfIdentification" order="0" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DomicileOfEntity" xlink:label="loc_ifrs-full_DomicileOfEntity" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_esef_cor_NotesAccountingPoliciesAndMandatoryTags" xlink:to="loc_ifrs-full_DomicileOfEntity" order="1" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_LegalFormOfEntity" xlink:label="loc_ifrs-full_LegalFormOfEntity" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_esef_cor_NotesAccountingPoliciesAndMandatoryTags" xlink:to="loc_ifrs-full_LegalFormOfEntity" order="2" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CountryOfIncorporation" xlink:label="loc_ifrs-full_CountryOfIncorporation" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_esef_cor_NotesAccountingPoliciesAndMandatoryTags" xlink:to="loc_ifrs-full_CountryOfIncorporation" order="3" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AddressOfRegisteredOfficeOfEntity" xlink:label="loc_ifrs-full_AddressOfRegisteredOfficeOfEntity" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_esef_cor_NotesAccountingPoliciesAndMandatoryTags" xlink:to="loc_ifrs-full_AddressOfRegisteredOfficeOfEntity" order="4" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PrincipalPlaceOfBusiness" xlink:label="loc_ifrs-full_PrincipalPlaceOfBusiness" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_esef_cor_NotesAccountingPoliciesAndMandatoryTags" xlink:to="loc_ifrs-full_PrincipalPlaceOfBusiness" order="5" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities" xlink:label="loc_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_esef_cor_NotesAccountingPoliciesAndMandatoryTags" xlink:to="loc_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities" order="6" />
  </link:definitionLink>
  <link:definitionLink xlink:type="extended" xlink:role="http://www.esma.europa.eu/xbrl/role/cor/esef_role-999999">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RevenueFromContractsWithCustomers" xlink:label="loc_ifrs-full_RevenueFromContractsWithCustomers" />
    <link:loc xlink:type="locator" xlink:href="http://www.esma.europa.eu/taxonomy/2021-03-24/esef_cor.xsd#esef_cor_LineItemsNotDimensionallyQualified" xlink:label="loc_esef_cor_LineItemsNotDimensionallyQualified" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_esef_cor_LineItemsNotDimensionallyQualified" xbrldt:contextElement="scenario" xbrldt:closed="true" order="1" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CostOfSales" xlink:label="loc_ifrs-full_CostOfSales" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_CostOfSales" order="2" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GrossProfit" xlink:label="loc_ifrs-full_GrossProfit" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_GrossProfit" order="3" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_SalesAndMarketingExpense" xlink:label="loc_ifrs-full_SalesAndMarketingExpense" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_SalesAndMarketingExpense" order="4" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ResearchAndDevelopmentExpense" xlink:label="loc_ifrs-full_ResearchAndDevelopmentExpense" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_ResearchAndDevelopmentExpense" order="5" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GeneralAndAdministrativeExpense" xlink:label="loc_ifrs-full_GeneralAndAdministrativeExpense" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_GeneralAndAdministrativeExpense" order="6" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_ProfitLossFromOrdinaryOperatingActivities" xlink:label="loc_soitec_ProfitLossFromOrdinaryOperatingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_soitec_ProfitLossFromOrdinaryOperatingActivities" order="7" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherIncome" xlink:label="loc_ifrs-full_OtherIncome" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_OtherIncome" order="8" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherExpenseByFunction" xlink:label="loc_ifrs-full_OtherExpenseByFunction" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_OtherExpenseByFunction" order="9" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossFromOperatingActivities" xlink:label="loc_ifrs-full_ProfitLossFromOperatingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_ProfitLossFromOperatingActivities" order="10" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_FinanceIncome" xlink:label="loc_ifrs-full_FinanceIncome" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_FinanceIncome" order="11" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_FinanceCosts" xlink:label="loc_ifrs-full_FinanceCosts" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_FinanceCosts" order="12" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_FinanceIncomeCost" xlink:label="loc_ifrs-full_FinanceIncomeCost" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_FinanceIncomeCost" order="13" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossBeforeTax" xlink:label="loc_ifrs-full_ProfitLossBeforeTax" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_ProfitLossBeforeTax" order="14" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:label="loc_ifrs-full_IncomeTaxExpenseContinuingOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_IncomeTaxExpenseContinuingOperations" order="15" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossFromContinuingOperations" xlink:label="loc_ifrs-full_ProfitLossFromContinuingOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_ProfitLossFromContinuingOperations" order="16" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossFromDiscontinuedOperations" xlink:label="loc_ifrs-full_ProfitLossFromDiscontinuedOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_ProfitLossFromDiscontinuedOperations" order="17" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLoss" xlink:label="loc_ifrs-full_ProfitLoss" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_ProfitLoss" order="18" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:label="loc_ifrs-full_ProfitLossAttributableToOwnersOfParent" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_ProfitLossAttributableToOwnersOfParent" order="19" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BasicEarningsLossPerShare" xlink:label="loc_ifrs-full_BasicEarningsLossPerShare" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_BasicEarningsLossPerShare" order="20" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DilutedEarningsLossPerShare" xlink:label="loc_ifrs-full_DilutedEarningsLossPerShare" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_DilutedEarningsLossPerShare" order="21" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BasicEarningsLossPerShareFromContinuingOperations" xlink:label="loc_ifrs-full_BasicEarningsLossPerShareFromContinuingOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_BasicEarningsLossPerShareFromContinuingOperations" order="22" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_BasicEarningsLossPerShareFromDiscontinuedOperations" xlink:label="loc_ifrs-full_BasicEarningsLossPerShareFromDiscontinuedOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_BasicEarningsLossPerShareFromDiscontinuedOperations" order="23" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DilutedEarningsLossPerShareFromDiscontinuedOperations" xlink:label="loc_ifrs-full_DilutedEarningsLossPerShareFromDiscontinuedOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_DilutedEarningsLossPerShareFromDiscontinuedOperations" order="24" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DilutedEarningsLossPerShareFromContinuingOperations" xlink:label="loc_ifrs-full_DilutedEarningsLossPerShareFromContinuingOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_DilutedEarningsLossPerShareFromContinuingOperations" order="25" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:label="loc_ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" order="26" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation" xlink:label="loc_ifrs-full_OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation" order="27" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxCashFlowHedges" xlink:label="loc_ifrs-full_OtherComprehensiveIncomeBeforeTaxCashFlowHedges" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeBeforeTaxCashFlowHedges" order="28" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss" xlink:label="loc_ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss" order="29" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:label="loc_ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" order="30" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:label="loc_ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" order="31" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss" xlink:label="loc_ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss" order="32" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherComprehensiveIncome" xlink:label="loc_ifrs-full_OtherComprehensiveIncome" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_OtherComprehensiveIncome" order="33" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComprehensiveIncome" xlink:label="loc_ifrs-full_ComprehensiveIncome" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_ComprehensiveIncome" order="34" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:label="loc_ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" order="35" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IntangibleAssetsAndGoodwill" xlink:label="loc_ifrs-full_IntangibleAssetsAndGoodwill" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_IntangibleAssetsAndGoodwill" order="36" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PropertyPlantAndEquipment" xlink:label="loc_ifrs-full_PropertyPlantAndEquipment" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_PropertyPlantAndEquipment" order="37" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherNoncurrentFinancialAssets" xlink:label="loc_ifrs-full_OtherNoncurrentFinancialAssets" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_OtherNoncurrentFinancialAssets" order="38" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherNoncurrentAssets" xlink:label="loc_ifrs-full_OtherNoncurrentAssets" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_OtherNoncurrentAssets" order="39" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DeferredTaxAssets" xlink:label="loc_ifrs-full_DeferredTaxAssets" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_DeferredTaxAssets" order="40" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentAssets" xlink:label="loc_ifrs-full_NoncurrentAssets" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_NoncurrentAssets" order="41" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Inventories" xlink:label="loc_ifrs-full_Inventories" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_Inventories" order="42" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentTradeReceivables" xlink:label="loc_ifrs-full_CurrentTradeReceivables" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_CurrentTradeReceivables" order="43" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherCurrentAssets" xlink:label="loc_ifrs-full_OtherCurrentAssets" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_OtherCurrentAssets" order="44" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherCurrentFinancialAssets" xlink:label="loc_ifrs-full_OtherCurrentFinancialAssets" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_OtherCurrentFinancialAssets" order="45" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashAndCashEquivalents" xlink:label="loc_ifrs-full_CashAndCashEquivalents" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_CashAndCashEquivalents" order="46" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentAssets" xlink:label="loc_ifrs-full_CurrentAssets" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_CurrentAssets" order="47" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Assets" xlink:label="loc_ifrs-full_Assets" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_Assets" order="48" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IssuedCapital" xlink:label="loc_ifrs-full_IssuedCapital" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_IssuedCapital" order="49" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_SharePremium" xlink:label="loc_ifrs-full_SharePremium" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_SharePremium" order="50" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_ReservesAndRetainedEarnings" xlink:label="loc_soitec_ReservesAndRetainedEarnings" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_soitec_ReservesAndRetainedEarnings" order="51" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherReserves" xlink:label="loc_ifrs-full_OtherReserves" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_OtherReserves" order="52" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParent" xlink:label="loc_ifrs-full_EquityAttributableToOwnersOfParent" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_EquityAttributableToOwnersOfParent" order="53" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_Equity" xlink:label="loc_ifrs-full_Equity" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_Equity" order="54" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherNoncurrentFinancialLiabilities" xlink:label="loc_ifrs-full_OtherNoncurrentFinancialLiabilities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_OtherNoncurrentFinancialLiabilities" order="55" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_ProvisionsAndOtherNonCurrentLiabilities" xlink:label="loc_soitec_ProvisionsAndOtherNonCurrentLiabilities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_soitec_ProvisionsAndOtherNonCurrentLiabilities" order="56" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentLiabilities" xlink:label="loc_ifrs-full_NoncurrentLiabilities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_NoncurrentLiabilities" order="57" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherCurrentFinancialLiabilities" xlink:label="loc_ifrs-full_OtherCurrentFinancialLiabilities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_OtherCurrentFinancialLiabilities" order="58" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TradeAndOtherCurrentPayables" xlink:label="loc_ifrs-full_TradeAndOtherCurrentPayables" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_TradeAndOtherCurrentPayables" order="59" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_ProvisionsAndOtherCurrentLiabilities" xlink:label="loc_soitec_ProvisionsAndOtherCurrentLiabilities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_soitec_ProvisionsAndOtherCurrentLiabilities" order="60" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentLiabilities" xlink:label="loc_ifrs-full_CurrentLiabilities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_CurrentLiabilities" order="61" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityAndLiabilities" xlink:label="loc_ifrs-full_EquityAndLiabilities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_EquityAndLiabilities" order="62" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:label="loc_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" order="63" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" xlink:label="loc_ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" order="64" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_ProvisionsNet" xlink:label="loc_soitec_ProvisionsNet" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_soitec_ProvisionsNet" order="65" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" xlink:label="loc_ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" order="66" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_GainsLossesOnDisposalsOfNoncurrentAssets" xlink:label="loc_ifrs-full_GainsLossesOnDisposalsOfNoncurrentAssets" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_GainsLossesOnDisposalsOfNoncurrentAssets" order="67" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:label="loc_ifrs-full_AdjustmentsForIncomeTaxExpense" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_AdjustmentsForIncomeTaxExpense" order="68" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForFinanceIncomeCost" xlink:label="loc_ifrs-full_AdjustmentsForFinanceIncomeCost" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_AdjustmentsForFinanceIncomeCost" order="69" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForSharebasedPayments" xlink:label="loc_ifrs-full_AdjustmentsForSharebasedPayments" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_AdjustmentsForSharebasedPayments" order="70" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherAdjustmentsToReconcileProfitLoss" xlink:label="loc_ifrs-full_OtherAdjustmentsToReconcileProfitLoss" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_OtherAdjustmentsToReconcileProfitLoss" order="71" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_AdjustmentForNonCashItemsRelatingToDiscontinuedOperations" xlink:label="loc_soitec_AdjustmentForNonCashItemsRelatingToDiscontinuedOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_soitec_AdjustmentForNonCashItemsRelatingToDiscontinuedOperations" order="72" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:label="loc_ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" order="73" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:label="loc_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" order="74" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" xlink:label="loc_ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" order="75" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:label="loc_ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" order="76" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" xlink:label="loc_ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" order="77" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_ChangeInWorkingCapitalRequirementOnDiscontinuedOperations" xlink:label="loc_soitec_ChangeInWorkingCapitalRequirementOnDiscontinuedOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_soitec_ChangeInWorkingCapitalRequirementOnDiscontinuedOperations" order="78" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities" xlink:label="loc_ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities" order="79" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:label="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_CashFlowsFromUsedInOperatingActivities" order="80" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:label="loc_ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" order="81" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:label="loc_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" order="82" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_ProceedsFromSalesOfIntangibleAssetsAndPropertyPlantAndEquipment" xlink:label="loc_soitec_ProceedsFromSalesOfIntangibleAssetsAndPropertyPlantAndEquipment" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_soitec_ProceedsFromSalesOfIntangibleAssetsAndPropertyPlantAndEquipment" order="83" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" xlink:label="loc_ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" order="84" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_AcquisitionAndDisposalOfFinancialAssets" xlink:label="loc_soitec_AcquisitionAndDisposalOfFinancialAssets" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_soitec_AcquisitionAndDisposalOfFinancialAssets" order="85" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_InterestReceivedClassifiedAsInvestingActivities" xlink:label="loc_ifrs-full_InterestReceivedClassifiedAsInvestingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_InterestReceivedClassifiedAsInvestingActivities" order="86" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations" xlink:label="loc_ifrs-full_CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations" order="87" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:label="loc_ifrs-full_CashFlowsFromUsedInInvestingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_CashFlowsFromUsedInInvestingActivities" order="88" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:label="loc_ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" order="89" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProceedsFromIssuingShares" xlink:label="loc_ifrs-full_ProceedsFromIssuingShares" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_ProceedsFromIssuingShares" order="90" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PaymentsFromChangesInOwnershipInterestsInSubsidiaries" xlink:label="loc_ifrs-full_PaymentsFromChangesInOwnershipInterestsInSubsidiaries" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_PaymentsFromChangesInOwnershipInterestsInSubsidiaries" order="91" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_FinancingReceivedFromReimbursedToMinorityShareholders" xlink:label="loc_soitec_FinancingReceivedFromReimbursedToMinorityShareholders" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_soitec_FinancingReceivedFromReimbursedToMinorityShareholders" order="92" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProceedsFromCurrentBorrowings" xlink:label="loc_ifrs-full_ProceedsFromCurrentBorrowings" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_ProceedsFromCurrentBorrowings" order="93" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:label="loc_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" order="94" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_InterestPaidClassifiedAsFinancingActivities" xlink:label="loc_ifrs-full_InterestPaidClassifiedAsFinancingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_InterestPaidClassifiedAsFinancingActivities" order="95" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations" xlink:label="loc_ifrs-full_CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations" order="96" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:label="loc_ifrs-full_CashFlowsFromUsedInFinancingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_CashFlowsFromUsedInFinancingActivities" order="97" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:label="loc_ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" order="98" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:label="loc_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" order="99" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivitiesContinuingOperations" xlink:label="loc_ifrs-full_CashFlowsFromUsedInOperatingActivitiesContinuingOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_CashFlowsFromUsedInOperatingActivitiesContinuingOperations" order="100" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivitiesContinuingOperations" xlink:label="loc_ifrs-full_CashFlowsFromUsedInInvestingActivitiesContinuingOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_CashFlowsFromUsedInInvestingActivitiesContinuingOperations" order="101" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivitiesContinuingOperations" xlink:label="loc_ifrs-full_CashFlowsFromUsedInFinancingActivitiesContinuingOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_CashFlowsFromUsedInFinancingActivitiesContinuingOperations" order="102" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_NetIncreaseDecreaseInCashAndCashEquivalentsContinuingOperations" xlink:label="loc_soitec_NetIncreaseDecreaseInCashAndCashEquivalentsContinuingOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_soitec_NetIncreaseDecreaseInCashAndCashEquivalentsContinuingOperations" order="103" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NameOfReportingEntityOrOtherMeansOfIdentification" xlink:label="loc_ifrs-full_NameOfReportingEntityOrOtherMeansOfIdentification" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_NameOfReportingEntityOrOtherMeansOfIdentification" order="104" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DomicileOfEntity" xlink:label="loc_ifrs-full_DomicileOfEntity" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_DomicileOfEntity" order="105" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_LegalFormOfEntity" xlink:label="loc_ifrs-full_LegalFormOfEntity" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_LegalFormOfEntity" order="106" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CountryOfIncorporation" xlink:label="loc_ifrs-full_CountryOfIncorporation" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_CountryOfIncorporation" order="107" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AddressOfRegisteredOfficeOfEntity" xlink:label="loc_ifrs-full_AddressOfRegisteredOfficeOfEntity" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_AddressOfRegisteredOfficeOfEntity" order="108" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PrincipalPlaceOfBusiness" xlink:label="loc_ifrs-full_PrincipalPlaceOfBusiness" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_PrincipalPlaceOfBusiness" order="109" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities" xlink:label="loc_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_ifrs-full_RevenueFromContractsWithCustomers" xlink:to="loc_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities" order="110" />
  </link:definitionLink>
  <link:definitionLink xlink:type="extended" xlink:role="https://www.soitec.com/fr/investisseurs/rapports-financiers/role/Anchoring">
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParent" xlink:label="loc_ifrs-full_EquityAttributableToOwnersOfParent" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_ReservesAndRetainedEarnings" xlink:label="loc_soitec_ReservesAndRetainedEarnings" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="loc_soitec_ReservesAndRetainedEarnings" order="1" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_RetainedEarnings" xlink:label="loc_ifrs-full_RetainedEarnings" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_soitec_ReservesAndRetainedEarnings" xlink:to="loc_ifrs-full_RetainedEarnings" order="2" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_TreasuryShares" xlink:label="loc_ifrs-full_TreasuryShares" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_soitec_ReservesAndRetainedEarnings" xlink:to="loc_ifrs-full_TreasuryShares" order="3" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentLiabilities" xlink:label="loc_ifrs-full_NoncurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_ProvisionsAndOtherNonCurrentLiabilities" xlink:label="loc_soitec_ProvisionsAndOtherNonCurrentLiabilities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_ifrs-full_NoncurrentLiabilities" xlink:to="loc_soitec_ProvisionsAndOtherNonCurrentLiabilities" order="4" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DeferredTaxLiabilities" xlink:label="loc_ifrs-full_DeferredTaxLiabilities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_soitec_ProvisionsAndOtherNonCurrentLiabilities" xlink:to="loc_ifrs-full_DeferredTaxLiabilities" order="5" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherNoncurrentNonfinancialLiabilities" xlink:label="loc_ifrs-full_OtherNoncurrentNonfinancialLiabilities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_soitec_ProvisionsAndOtherNonCurrentLiabilities" xlink:to="loc_ifrs-full_OtherNoncurrentNonfinancialLiabilities" order="6" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NoncurrentProvisions" xlink:label="loc_ifrs-full_NoncurrentProvisions" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_soitec_ProvisionsAndOtherNonCurrentLiabilities" xlink:to="loc_ifrs-full_NoncurrentProvisions" order="7" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentLiabilities" xlink:label="loc_ifrs-full_CurrentLiabilities" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_ProvisionsAndOtherCurrentLiabilities" xlink:label="loc_soitec_ProvisionsAndOtherCurrentLiabilities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_ifrs-full_CurrentLiabilities" xlink:to="loc_soitec_ProvisionsAndOtherCurrentLiabilities" order="8" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentProvisions" xlink:label="loc_ifrs-full_CurrentProvisions" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_soitec_ProvisionsAndOtherCurrentLiabilities" xlink:to="loc_ifrs-full_CurrentProvisions" order="9" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax" xlink:label="loc_ifrs-full_CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_soitec_ProvisionsAndOtherCurrentLiabilities" xlink:to="loc_ifrs-full_CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax" order="10" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_OtherCurrentLiabilities" xlink:label="loc_ifrs-full_OtherCurrentLiabilities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_soitec_ProvisionsAndOtherCurrentLiabilities" xlink:to="loc_ifrs-full_OtherCurrentLiabilities" order="11" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ChangesInEquity" xlink:label="loc_ifrs-full_ChangesInEquity" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_ShareBasedPaymentsAndTaxImpact" xlink:label="loc_soitec_ShareBasedPaymentsAndTaxImpact" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_ifrs-full_ChangesInEquity" xlink:to="loc_soitec_ShareBasedPaymentsAndTaxImpact" order="12" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions" xlink:label="loc_ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_soitec_ShareBasedPaymentsAndTaxImpact" xlink:to="loc_ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions" order="13" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions" xlink:label="loc_ifrs-full_DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_soitec_ShareBasedPaymentsAndTaxImpact" xlink:to="loc_ifrs-full_DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions" order="14" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseThroughTransactionsWithOwners" xlink:label="loc_ifrs-full_IncreaseDecreaseThroughTransactionsWithOwners" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_ChangeInDebtOnCommitmentToRepurchaseTheNonControllingInterests" xlink:label="loc_soitec_ChangeInDebtOnCommitmentToRepurchaseTheNonControllingInterests" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_ifrs-full_IncreaseDecreaseThroughTransactionsWithOwners" xlink:to="loc_soitec_ChangeInDebtOnCommitmentToRepurchaseTheNonControllingInterests" order="15" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IssueOfEquity" xlink:label="loc_ifrs-full_IssueOfEquity" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_IssueOfEquity_AGA" xlink:label="loc_soitec_IssueOfEquity_AGA" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_ifrs-full_IssueOfEquity" xlink:to="loc_soitec_IssueOfEquity_AGA" order="16" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_IssueOfEquity_Topaz2019" xlink:label="loc_soitec_IssueOfEquity_Topaz2019" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_ifrs-full_IssueOfEquity" xlink:to="loc_soitec_IssueOfEquity_Topaz2019" order="17" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_NumberOfSharesIssued" xlink:label="loc_ifrs-full_NumberOfSharesIssued" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_NumberOfSharesIssued_AGA" xlink:label="loc_soitec_NumberOfSharesIssued_AGA" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_ifrs-full_NumberOfSharesIssued" xlink:to="loc_soitec_NumberOfSharesIssued_AGA" order="18" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_NumberOfSharesIssued_Topaz2020" xlink:label="loc_soitec_NumberOfSharesIssued_Topaz2020" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_ifrs-full_NumberOfSharesIssued" xlink:to="loc_soitec_NumberOfSharesIssued_Topaz2020" order="19" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_NumberOfSharesIssued_Topaz2019" xlink:label="loc_soitec_NumberOfSharesIssued_Topaz2019" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_ifrs-full_NumberOfSharesIssued" xlink:to="loc_soitec_NumberOfSharesIssued_Topaz2019" order="20" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_IssueOfEquity_Topaz2020" xlink:label="loc_soitec_IssueOfEquity_Topaz2020" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_ifrs-full_IssueOfEquity" xlink:to="loc_soitec_IssueOfEquity_Topaz2020" order="21" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_NumberOfSharesIssued_OCEANE2023" xlink:label="loc_soitec_NumberOfSharesIssued_OCEANE2023" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_ifrs-full_NumberOfSharesIssued" xlink:to="loc_soitec_NumberOfSharesIssued_OCEANE2023" order="22" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:label="loc_ifrs-full_AdjustmentsForReconcileProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_ProvisionsNet" xlink:label="loc_soitec_ProvisionsNet" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:to="loc_soitec_ProvisionsNet" order="23" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables" xlink:label="loc_ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_soitec_ProvisionsNet" xlink:to="loc_ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables" order="24" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories" xlink:label="loc_ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_soitec_ProvisionsNet" xlink:to="loc_ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories" order="25" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_AdjustmentsForProvisions" xlink:label="loc_ifrs-full_AdjustmentsForProvisions" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_soitec_ProvisionsNet" xlink:to="loc_ifrs-full_AdjustmentsForProvisions" order="26" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_AdjustmentForNonCashItemsRelatingToDiscontinuedOperations" xlink:label="loc_soitec_AdjustmentForNonCashItemsRelatingToDiscontinuedOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:to="loc_soitec_AdjustmentForNonCashItemsRelatingToDiscontinuedOperations" order="27" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations" xlink:label="loc_ifrs-full_CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_ChangeInWorkingCapitalRequirementOnDiscontinuedOperations" xlink:label="loc_soitec_ChangeInWorkingCapitalRequirementOnDiscontinuedOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_ifrs-full_CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations" xlink:to="loc_soitec_ChangeInWorkingCapitalRequirementOnDiscontinuedOperations" order="28" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets" xlink:label="loc_ifrs-full_ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_ProceedsFromSalesOfIntangibleAssetsAndPropertyPlantAndEquipment" xlink:label="loc_soitec_ProceedsFromSalesOfIntangibleAssetsAndPropertyPlantAndEquipment" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_ifrs-full_ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets" xlink:to="loc_soitec_ProceedsFromSalesOfIntangibleAssetsAndPropertyPlantAndEquipment" order="29" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:label="loc_ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_soitec_ProceedsFromSalesOfIntangibleAssetsAndPropertyPlantAndEquipment" xlink:to="loc_ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities" order="30" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:label="loc_ifrs-full_ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_soitec_ProceedsFromSalesOfIntangibleAssetsAndPropertyPlantAndEquipment" xlink:to="loc_ifrs-full_ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" order="31" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:label="loc_ifrs-full_CashFlowsFromUsedInInvestingActivities" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_AcquisitionAndDisposalOfFinancialAssets" xlink:label="loc_soitec_AcquisitionAndDisposalOfFinancialAssets" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="loc_soitec_AcquisitionAndDisposalOfFinancialAssets" order="32" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities" xlink:label="loc_ifrs-full_ProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_soitec_AcquisitionAndDisposalOfFinancialAssets" xlink:to="loc_ifrs-full_ProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities" order="33" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_PurchaseOfFinancialInstrumentsClassifiedAsInvestingActivities" xlink:label="loc_ifrs-full_PurchaseOfFinancialInstrumentsClassifiedAsInvestingActivities" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_soitec_AcquisitionAndDisposalOfFinancialAssets" xlink:to="loc_ifrs-full_PurchaseOfFinancialInstrumentsClassifiedAsInvestingActivities" order="34" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:label="loc_ifrs-full_CashFlowsFromUsedInFinancingActivities" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_FinancingReceivedFromReimbursedToMinorityShareholders" xlink:label="loc_soitec_FinancingReceivedFromReimbursedToMinorityShareholders" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="loc_soitec_FinancingReceivedFromReimbursedToMinorityShareholders" order="35" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_ProceedsFromContributionsOfNoncontrollingInterests" xlink:label="loc_ifrs-full_ProceedsFromContributionsOfNoncontrollingInterests" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_soitec_FinancingReceivedFromReimbursedToMinorityShareholders" xlink:to="loc_ifrs-full_ProceedsFromContributionsOfNoncontrollingInterests" order="36" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:label="loc_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" />
    <link:loc xlink:type="locator" xlink:href="969500ZR92SQCU9TST26-2022-03-31.xsd#soitec_NetIncreaseDecreaseInCashAndCashEquivalentsContinuingOperations" xlink:label="loc_soitec_NetIncreaseDecreaseInCashAndCashEquivalentsContinuingOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="loc_soitec_NetIncreaseDecreaseInCashAndCashEquivalentsContinuingOperations" order="37" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivitiesContinuingOperations" xlink:label="loc_ifrs-full_CashFlowsFromUsedInFinancingActivitiesContinuingOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_soitec_NetIncreaseDecreaseInCashAndCashEquivalentsContinuingOperations" xlink:to="loc_ifrs-full_CashFlowsFromUsedInFinancingActivitiesContinuingOperations" order="38" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivitiesContinuingOperations" xlink:label="loc_ifrs-full_CashFlowsFromUsedInInvestingActivitiesContinuingOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_soitec_NetIncreaseDecreaseInCashAndCashEquivalentsContinuingOperations" xlink:to="loc_ifrs-full_CashFlowsFromUsedInInvestingActivitiesContinuingOperations" order="39" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivitiesContinuingOperations" xlink:label="loc_ifrs-full_CashFlowsFromUsedInOperatingActivitiesContinuingOperations" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_soitec_NetIncreaseDecreaseInCashAndCashEquivalentsContinuingOperations" xlink:to="loc_ifrs-full_CashFlowsFromUsedInOperatingActivitiesContinuingOperations" order="40" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2021-03-24/full_ifrs/full_ifrs-cor_2021-03-24.xsd#ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:label="loc_ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" />
    <link:definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:from="loc_soitec_NetIncreaseDecreaseInCashAndCashEquivalentsContinuingOperations" xlink:to="loc_ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" order="41" />
  </link:definitionLink>
</link:linkbase>