26. Transactions with related parties

Vesteda has a pension plan with ABP. In 2025, Vesteda paid premiums in the amount of €2.7 million (2024: €2.8 million). This counterparty is also a participant in the Fund. All transactions are at arm’s length.

In February 2026, Vesteda entered into a collaboration with ABP under the name Affordable Living Venture (ALV), with initial committed capital of €400 million. It does not affect the 2025 consolidated financial statements.

The Management Board and the Supervisory Committee are identified as key management personnel in accordance with IAS 24. The remuneration of the Management Board and the Supervisory Committee is explained in Note 29 and Note 30 respectively.

The remuneration complies with section 2:383 of the Dutch Civil Code.