16 Tax
Current income tax receivables amount to €32.0 million (December 31, 2022: €20.9 million).
The domestic corporate income tax rate for 2023 is 25,8% (2022: 25.8%). The effective rate based on the 2023 budget is calculated at 1.5% - mainly due to the participation exemption of equity results. For June 30, 2023 result this results in a corporate income tax of € 0.7 million (December 2022: € 16.9 million) Per June 30, 2023 there were no unused tax losses (December 31, 2022: EUR €0 million) and the unused tax credits amounted to €0 (December 31, 2022: €0).
|
June 30, 2023 |
December 31, 2022 |
|
|
Deferred tax assets |
||
|
Pension provision |
2,665 |
2,573 |
|
Actuarial gains and losses on defined benefit plans |
2,595 |
2,272 |
|
Tax depreciation fixed assets |
3,158 |
3,158 |
|
Operational leases |
58 |
55 |
|
Total deferred tax assets |
8,476 |
8,058 |
|
Deferred tax liabilities |
||
|
Fair value movements equity investments |
-14,696 |
-13,407 |
|
Total deferred tax liabilities |
-14,696 |
-13,407 |
|
Net balance |
-6,220 |
-5,349 |