Operating Activities

(11) Marketing and selling expenses

Accounting and measurement policies
Marketing and selling expenses

Marketing and selling expenses within logistics costs also include expenses for transportation services performed on behalf of customers. The corresponding income from these services is reported under net sales.

Amortization of the intangible assets under marketing and selling expenses is mainly attributable to customer relationships, licenses and similar rights, brands and trademarks.

Marketing and selling expenses comprised the following items:

Marketing and selling expenses

€ million

 

2025

 

2024

Logistics

 

-1,022

 

-1,047

Sales force

 

-1,020

 

-963

Internal sales services

 

-1,000

 

-989

Sales promotion

 

-556

 

-526

Amortization of intangible assets1

 

-531

 

-568

Other marketing and selling expenses

 

-342

 

-341

Royalty and license expenses

 

-92

 

-102

Marketing and selling expenses

 

-4,562

 

-4,536

1

Excluding amortization of internally generated intangible assets or separately acquired software.

Higher expenses, especially in the field, resulted in part from the integration of SpringWorks Therapeutics, Inc., United States, which was acquired on July 1, 2025, as well as from restructuring programs in the Healthcare business sector. Of the royalty and license expenses, € 52 million (2024: € 52 million) related to the commercialization of Erbitux®.

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