Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 229 31. Service concession arrangements (IFRIC 12) The following explanations and disclosures relate to the requirements of IFRIC 12 (Service Concession Arrangements). This is understood to mean agreements between companies for the provision of services that grant the public access to important economic and public facilities. Concessions Liechtenstein and Switzerland In accordance with EU law and the national legal systems of the countries involved, ÖBB-Infrastruktur AG, as the infrastructure manager of those lines or parts of its network that are located on foreign territory, requires licences from the respective national railway authorities. – For the route on Liechtenstein territory, ÖBB- Infrastruktur AG was granted the existing railway concession as “Infrastructure concession on the route between the Liechtenstein-Austrian state border at Schaanwald and the Liechtenstein-Swiss state border at Schaan” by way of the resolution of the Government of the Principality of Liechtenstein dated 15.12.2020, LNR 2020-1825/BNR 2020/1848 AP 330.0. This concession is limited to 47 years and expires on 31.12.2067. – For the sections on Swiss territory, ÖBB-Infrastruktur AG was granted the previously existing “Concession no. 5030 for the construction and operation of railway infrastructure” by decrees of the Federal Department of the Environment, Transport, Energy and Communications dated 03.03.2017 and 04.11.2021 • for the route St. Margrethen - border (- Bregenz) until 31.12.2067 and • for the Buchs SG - border (- Feldkirch) route, also renewed until 31.12.2067. ÖBB-Infrastruktur AG therefore has current and valid infrastructure licences as infrastructure manager for the sections of the existing cross-border railway lines to Switzerland and Liechtenstein located on foreign territory until the end of 2067 in accordance with the relevant EU legal requirements and, therefore, has the rights and obligations of a railway infrastructure manager for the lines covered by the licences – comparable to the legal position granted to it in Austria under Section51 of the Federal Railways Act. The Feldkirch-Buchs line is therefore to be maintained in its current state in a good condition suitable for safe and orderly railway operations and made available to railway undertakings for the operation of traffic within the scope of their right of access. The infrastructure assets in Liechtenstein and Switzerland are owned by ÖBB-Infrastruktur AG and as per 31.12.2025 have a carrying amount of approximately EUR 31.2 million (previous year: approximately EUR 26.9 million). The concessionaire is responsible for the transport of passengers, luggage and goods.