13. Contingent Liabilities

Audited information

in CHF m


Outstanding liabilities 31.12.2019


Outstanding liabilities 31.12.2018

Outstanding liabilities as guarantees in favor of Group companies





Clariant Ltd belongs to the Swiss value-added tax (VAT) group of Clariant, and thus carries joint liability to the Swiss federal tax authority for value-added tax.

In 2017 the European Commission (Antitrust) initiated an investigation on Clariant and some of its competitors active in the ethylene purchasing sector in some members states. The investigation is still ongoing. Based on the currently available information and the resulting assessment of the expected outcome of the investigation, one of Clariant Ltd’s subsidiaries has set up a provision of CHF 231 million for this case in 2019.