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46 Other Liabilities

Other Liabilities

Dec. 31, 2024

Dec. 31, 2025

in € million

non-current

current

non-current

current

Advance payments received

225.8

187.0

Accruals

84.7

99.5

Other taxes

32.6

23.9

Miscellaneous other liabilities

84.3

30.0

125.0

36.8

84.3

373.1

125.0

347.2

The advance payments received comprise the excess, at single transaction level, of advance payments made by tenants and ancillary cost payments made during the year before billing.

The liabilities recognized primarily relate to acquisition fees and personnel expenses.