8. Infrastructure levies and franchise fees
Infrastructure levies and franchise fees for Dutch train services will amount to €424 million in 2025 (2024: €533 million). For 2025, this only concerns the infrastructure levy. Under the new franchise from 2025, no franchise fee is payable, but a franchise subsidy of €13 million has been received.
Accounting policy
Correction mechanisms HRN franchise 2015-2024
The implementation agreement with the Ministry of Infrastructure and Water Management (I&W) includes a number of correction mechanisms for determining the franchise price. The correction relating to the average profitability during the franchise is recognised as income received in advance and is released on a straight-line basis over the term of the franchise (up to and including 2024) in favour of the result. Other (one-off) payments under the agreement are recognised on a straight-line basis over the term of the franchise.