28. Contingencies

The Lindt & Sprüngli Group has a contingent liability as of December 31, 2023, in respect to withdrawing from a US multi- employer plan in 2018 in the amount of CHF 9.2 million (CHF 9.5 million in prior year). Current legal assessment indicates that it is not probable that this amount needs to be paid. Besides that, in line with prior year, the Lindt & Sprüngli Group has no contingent liabilities that would require disclosure as of December 31, 2023. With respect to the Lindt Chocolate Competence Foundation’s construction of the Lindt Home of Chocolate, refer to note 30.