14 | liability

The company and a major part of its Dutch operating companies together form a fiscal unity for VAT and income tax purposes. Each of the companies is jointly and severally liable for tax payable by all companies belonging to the fiscal unity. The company settles the amount of income tax with the respective companies based on income before tax.
The company has issued a notice of liability as referred to in Section 403, Title 9, Book 2 of the Dutch Civil Code for a number of Dutch subsidiaries.
USG People N.V. guarantees the commercial paper programmes with respect to USG People Interservices NV (note 18 of the consolidated financial statements).