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Other operating expenses
 12 Months Ended
Dec. 31, 2023
Other operating expenses [Abstract]  
Other operating expenses 26  Other operating expenses
Other operating expenses
in EUR million
2023
2022
2021
Regulatory costs
1,042
1,250
1,265
Audit and non-audit services
36
31
34
IT related expenses
948
818
781
Advertising and public relations
369
331
305
External advisory fees
299
310
301
Office expenses
289
273
281
Travel and accommodation expenses
125
91
52
Contributions and subscriptions
122
109
112
Postal charges
36
31
38
Depreciation of property and equipment
461
485
573
Amortisation of intangible assets
213
226
261
(Reversals of) impairments of property and equipment
32
19
26
(Reversals of) impairments of intangible assets
6
60
95
Addition to / (unused amounts reversed of) provision for reorganisations
173
170
214
Addition to / (unused amounts reversed of) other provisions
70
117
254
Other
617
726
658
4,839
5,047
5,251
Reference is made to Note 9 'Property and equipment' for (reversals of) impairments of property and
equipment and Note 10 'Intangible assets' for (reversals of) impairments of intangible assets.
For further information on addition to (unused amounts reversed of) provision for reorganisations refer to
Note 15 'Provisions' and for further information on addition to (unused amounts reversed of) other
provisions refer to Note 15 'Provisions' and Note 42 'Legal proceedings'.
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 2023, are
contributions to DGS of EUR 320 million (2022: EUR 425 million; 2021: EUR 435 million) mainly related to the
Netherlands, Germany, Belgium and Poland and contributions to the SRF and local resolution funds of EUR
251 million (2022: EUR 354 million; 2021: EUR 308 million). In 2023 local bank taxes increased by EUR 1
million from EUR 470 million in 2022 to EUR 472 million (2021: EUR 522 million).
In 2022, ING Bank Slaski, together with seven other Polish banks, established an Institutional Protection
Scheme (IPS). The fund can be used to ensure the liquidity and solvency of each of its participants, and to
assist in the resolution of participating and non-participating banks. The contribution by ING amounts to EUR
nil for 2023 (2022: EUR 99 million and is recognized as regulatory costs (DGS).