v3.25.2
Other operating expenses
 6 Months Ended
Jun. 30, 2025
Other Operating Expenses [Abstract]  
Other operating expenses
15 Other operating expenses
Other operating expenses
in EUR million30 June 2025
30 June 2024 1
Promotional and client acquisition costs206  199  
IT related expenses (excluding outsourcing and subcontracting)
382  353  
Outsourcing and subcontracting327  296  
Facilities137  143  
Market data services73  69  
Advisory fees135  135  
Audit and supervisory fees74  72  
Indirect taxes167  91  
Regulatory costs439  446  
Depreciation and impairment of property and equipment218  231  
Amortisation and impairment of intangible assets111  109  
Additions and releases of provisions150  91  
Other67  160  
2,485  2,393  
1 ING changed the presentation of Other operating expenses as of 2025. The comparative figures for 30 June 2024 have been updated accordingly. The reclassifications do not affect the total amount of Other operating expenses.

Regulatory costs
Regulatory costs represent contributions to the Deposit Guarantee Schemes (DGS), the Single Resolution Fund (SRF), local bank taxes and local resolution funds. Included in Regulatory costs for the first six months of 2025, are contributions to DGS of EUR 136 million (HY2024: EUR 157 million) mainly related to Belgium, Germany and Poland and contributions to the SRF and local resolution funds of EUR 41 million (HY2024: EUR 35 million). In 2025 local bank taxes decreased by EUR 7 million from EUR 255 million in HY2024 to EUR 261 million.