Audit Information	12 Months Ended
Jan. 31, 2026
Auditor [Table]
Auditor Name	COHEN & COMPANY, LTD
Auditor Firm ID	925
Auditor Location	Philadelphia, Pennsylvania
Auditor Opinion [Text Block]	Opinions on the Financial Statements and Internal Control Over Financial Reporting We have audited the accompanying statements of assets and liabilities, including the schedules of investment, of VanEck Merk Gold ETF (the “Trust”) as of January 31, 2026 and 2025, the related statements of operations and changes in net assets for each of the years in the three-year period ended January 31, 2026, and the related notes (collectively referred to as the “financial statements”). We have also audited the Trust’s internal control over financial reporting as of January 31, 2026, based on criteria established in Internal Control—Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Trust as of January 31, 2026 and 2025, and the results of its operations, and changes in its net assets for each of the years in the three-year period ended January 31, 2026, in conformity with accounting principles generally accepted in the United States of America. Also, in our opinion, the Trust maintained, in all material respects, effective internal control over financial reporting as of January 31, 2026, based on criteria established in Internal Control—Integrated Framework (2013) issued by COSO.

925

Opinions on the Financial Statements and Internal Control Over Financial Reporting

We have audited the accompanying statements of assets and liabilities, including the schedules of investment, of VanEck Merk Gold ETF (the “Trust”) as of January 31, 2026 and 2025, the related statements of operations and changes in net assets for each of the years in the three-year period ended January 31, 2026, and the related notes (collectively referred to as the “financial statements”). We have also audited the Trust’s internal control over financial reporting as of January 31, 2026, based on criteria established in Internal Control—Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Trust as of January 31, 2026 and 2025, and the results of its operations, and changes in its net assets for each of the years in the three-year period ended January 31, 2026, in conformity with accounting principles generally accepted in the United States of America. Also, in our opinion, the Trust maintained, in all material respects, effective internal control over financial reporting as of January 31, 2026, based on criteria established in Internal Control—Integrated Framework (2013) issued by COSO.