v3.26.1
Income tax (Tables)
 12 Months Ended
Dec. 31, 2025
Statement [LineItems]  
Components of Income Tax for Period (Income) / Charge
     
    2025
         2024         2023  
Current year
      (58 )      (19 )      (4 ) 
Adjustments to prior years      16       20       9  
Total current tax
   
 
(42
) 
  
 
1
 
  
 
5
 
(Origination) / reversal of temporary differences
      12       31       247  
Changes in tax rates / bases
      (3 )      -       (1 ) 
Changes in deferred tax assets
1
      9       -       (9 ) 
Non-recognition
of deferred tax assets
      (61 )      13       (61 ) 
Adjustments to prior years
      20       (29 )      27  
Total deferred tax (note 34)
   
 
(22
) 
  
 
15
 
  
 
204
 
Income tax benefit / (charge) for the year ended December 31
   
 
(65
) 
  
 
16
 
  
 
209
 
 
1
 
Changes due to recognition / write off of previously not recognized / recognized tax losses, tax credits, and deductible temporary differences.
Summary of Reconciliation Between Standard and Effective Income Tax
Reconciliation between standard and effective income tax
   
    2025
         2024         2023  
Result before tax from continuing operations
   
 
1,045
 
  
 
660
 
  
 
(391
) 
Income tax calculated using weighted average applicable statutory tax rates
      (187 )      (119 )      94  
Differences due to the effects of:
       
Non-taxable
income
      76       44       39  
Non-tax-deductible
expenses
      (9 )      (12 )      (12 ) 
Changes in tax rate/base
      (3 )      -       (1 ) 
Different tax rates on overseas earnings
      (3 )      (4 )      (3 ) 
Tax credits
      36       41       34  
Other taxes
      (31 )      (9 )      -  
Adjustments to prior years
      35       (9 )      36  
Changes in deferred tax assets as a result of recognition /
write-off
of previously not recognized / recognized tax losses, tax credits and deductible temporary differences		      10       1       (9 ) 
Non-recognition
of deferred tax assets
      (61 )      (28 )      (20 ) 
Tax effect of profit / (losses) from joint ventures and associates
      75       110       47  
Other
      (2 )      1       3  
Total differences
   
 
123
 
  
 
135
 
  
 
115
 
Income tax benefit / (charge) for the year ended December 31
   
 
(65
) 
  
 
16
 
  
 
209
 
Summary of Income Tax Related to Components of Other Comprehensive Income
Income tax related to items of other comprehensive income
   
    2025
         2024         2023  
Remeasurements of defined benefit plans
      (4 )      1       17  
Items that will not be reclassified to profit or loss
   
 
(4
) 
  
 
1
 
  
 
17
 
Unrealized (Gains) / losses on revaluation of FVOCI investments
      (419 )      237       (487 ) 
Revaluation reserve - Insurance contracts
      174       (530 )      397  
Revaluation reserve - Reinsurance contracts
      (22 )      177       (126 ) 
Changes in cash flow hedging reserve
      49       45       42  
Movement in foreign currency translation and net foreign investment hedging reserve
      -       7       3  
Items that may be reclassified subsequently to profit or loss
   
 
(218
) 
  
 
(64
) 
  
 
(171
) 
Total
   
 
(222
) 
  
 
(63
) 
  
 
(154
) 
Summary of Income Tax Recognized Directly in Retained Earnings
Income tax related to items recognized in retained earnings
   
    2025
         2024         2023  
Equity instruments
      15        (8 )      17   
Other
      1       7       1  
Total
   
 
16
 
  
 
(1
) 
  
 
18
 
Aegon Ltd. [member]  
Statement [LineItems]  
Components of Income Tax for Period (Income) / Charge
    
 
     2025
 
          2024  
Current tax
      10       19  
Income tax benefit/(charge) for the period
   
 
10
 
  
 
19
 
Reconciliation between standard and effective tax
     
Result before tax
      (217 )      (137 ) 
Tax on result at Dutch corporate result tax rate
      56       35  
Differences due to the effect of:
     
Prior year adjustments
      11       1  
Non-tax-deductible
expenses
      (4 )      (7 ) 
Non-recognition
of deferred tax assets
      (53 )      (11 ) 
Total
   
 
10
 
  
 
19