6.9 Income tax receivables and payables

Income tax receivables relate to income tax still to be recovered in respect of financial years that have not yet been settled for tax purposes, where excessive provisional assessments have been paid. Income tax payables relate to income tax still payable in respect of financial years that have not yet been settled for tax purposes, in addition to provisional assessments already paid, taking into account applicable loss relief rules.

The receivables and payables in the Netherlands relate to the separate fiscal unities, including Royal Heijmans N.V. and Whoon Bouwontwikkeling B.V. In addition, the acquisition of Hegeman adds four additional separately taxable entities to the Group, including two separate fiscal unities. These entities remain separately subject to tax up to and including the acquisition date. In the acquisition statement of financial position, the taxable result up to the acquisition date is recognised. During the first quarter of 2026, these will be included retrospectively with effect from the acquisition date in the fiscal unity of Royal Heijmans N.V., after which the fiscal integration for the subsequent period will take place.

Up to and including 2024, PeVaGis B.V. (Van Gisbergen) also formed a separate fiscal unity; from 2025, this company has been included in the fiscal unity of Royal Heijmans N.V.