28.1 Collaboration agreements
KPMG Meijburg & Co.
In the Netherlands, the Group collaborates with an independent firm of tax consultants, KPMG Meijburg & Co.
The financial figures of this firm are not included in the consolidated financial statements of KPMG N.V.
KPMG International
KPMG N.V., registered with the Dutch Chamber of Commerce, is a subsidiary of Coöperatie KPMG U.A. and a member firm of the KPMG network of independent member firms affiliated with KPMG International. As a result of this affiliation, the Group collaborates closely with other KPMG member firms.
28.2 Related parties
28.2.1 Parent company
Coöperatie KPMG U.A. holds the shares in KPMG N.V. The members of the Cooperative are the practice companies owned by partners. Under these agreements, the services of the partners are made available to the Cooperative, which in turn makes these services of the partners available to KPMG N.V. and its subsidiaries.
Transactions between the Group and Coöperatie KPMG U.A. can be specified as follows:
|
EUR 000 |
2024/2025 |
2023/2024 |
|
Management fees |
-129,887 |
-118,545 |
|
Interest paid to Coöperatie KPMG U.A. |
-5,398 |
-5,454 |
|
Repayment of share premium |
-2,250 |
-990 |
As at September 30, the following positions relate to Coöperatie KPMG U.A.:
|
EUR 000 |
09/30/2025 |
09/30/2024 |
|
Loans received from Coöperatie KPMG U.A. |
172,814 |
156,859 |
28.2.2 Key management
Board of Management
As at September 30, 2025, 3 members of the Board of Management (2023/2024: 3 members) indirectly hold 2% (2023/2024: 2%) of shares in the Group in aggregate.
Compensation of the Group’s key management includes management fees, salaries, non-cash benefits and contributions to a post‑employment defined contribution plan. Compensation can be specified as follows:
|
EUR 000 (if applicable) |
S. Hottenhuis |
M.A. |
E.G. Herrie |
M.W.J. Van de Luur |
Total |
|
2024/2025 |
|||||
|
FTEs (pro rata) |
1.0 |
1.0 |
1.0 |
1.0 |
4.0 |
|
Management fees |
– |
1,008 |
1,008 |
1,008 |
3,024 |
|
Short-term employee benefits |
1,120 |
– |
– |
– |
1,120 |
|
Interest |
5 |
40 |
28 |
39 |
112 |
|
Post-employment benefits |
31 |
– |
– |
– |
31 |
|
Other short-term benefits |
19 |
16 |
17 |
22 |
74 |
|
Total |
1,175 |
1,064 |
1,053 |
1,069 |
4,361 |
|
EUR 000 (if applicable) |
S. Hottenhuis |
M.A. |
E.G. Herrie |
M.W.J. Van de Luur |
Total |
|
2023/2024 |
|||||
|
FTEs (pro rata) |
|||||
|
1.0 |
1.0 |
1.0 |
1.0 |
4.0 |
|
|
Management fees |
– |
927 |
1,030 |
925 |
2,882 |
|
Short-term employee benefits |
1,148 |
– |
– |
– |
1,148 |
|
Interest |
3 |
45 |
36 |
42 |
126 |
|
Post-employment benefits |
27 |
– |
– |
– |
27 |
|
Other short-term benefits |
19 |
14 |
16 |
21 |
70 |
|
Total |
1,197 |
986 |
1,082 |
988 |
4,253 |
In addition, the Group has the following outstanding balances in the form of equity and loans payable to the Board of Management:
|
EUR 000 |
S. Hottenhuis |
M.A. Broskij |
E.G. Herrie |
M.W.J. Van de Luur |
Total |
|
September 30, 2025 |
|||||
|
Equity contribution in Coöperatie KPMG U.A. by key management |
– |
180 |
180 |
180 |
540 |
|
Loans payable to key management |
50* |
893 |
622 |
875 |
2,440 |
|
EUR 000 |
S. Hottenhuis |
M.A. Broskij |
E.G. Herrie |
M.W.J. Van de Luur* |
Total |
|
September 30, 2024 |
|||||
|
Equity contribution in Coöperatie KPMG U.A. by key management |
– |
150 |
180 |
180 |
510 |
|
Loans payable to key management |
50* |
907 |
673 |
709 |
2,339 |
Supervisory Board
Supervisory Board members received a total remuneration of EUR 405 (2023/2024: EUR 472). Remuneration can be specified as follows:
|
EUR 000 |
D.J. van den Berg |
J.W. Berendsen |
B. Frohn |
A.P.H.M. Hovius |
K. Singh |
P.H.J.M. Visée |
B.E.M. Wientjes |
Total |
|
2024/2025 |
||||||||
|
Short-term benefits |
30 |
79 |
22 |
79 |
76 |
79 |
40 |
405 |
|
EUR 000 |
B.E.M. Wientjes |
J.W. Berendsen |
G. Boon |
C. Bulten |
A.P.H.M. Hovius |
K. Singh |
P.H.J.M. Visée |
Total |
|
2023/2024 |
||||||||
|
Short-term benefits |
90 |
79 |
65 |
70 |
79 |
76 |
13 |
472 |