N.V. Nederlandse Gasunie and its wholly-owned Dutch group companies constitute a fiscal unity for corporate income tax. Gasunie Deutschland GmbH & Co. KG and its main wholly-owned group companies under German law also constitute a fiscal unity for German corporate income tax purposes. In addition, one of our internationally operating group companies is based in Switzerland. We do not present receivables and liabilities relating to corporate income tax on different fiscal unities as a net amount. This also applies to receivables and liabilities for companies that do not belong to a fiscal unity.

Current receivables and liabilities relating to corporate income tax constitute the corporate income tax due for the current financial year less any sums paid on receipt of provisional or final tax returns and adjusted for any corrections from previous periods. For a more detailed explanation of the part of the corporate income tax payable to be settled more than one year after the balance sheet date, see note ‎25 ‘Other non-current liabilities’. At year-end 2024, the balance of current corporate income tax payable and receivable in Switzerland amounted to less than € 0.1 million (end of 2023: less than € 0.1 million).

The movements in corporate income tax receivable and payable mainly relate to the amount and timing of the provisional tax returns. The significant fluctuations in results in recent financial years also affect the course of payments and refunds, as explained in note ‎1 ‘Significant matters and events’.