15 Tax
Current income tax receivables amount to €27.5 million (December 31, 2023: €29.6 million).
The domestic corporate income tax rate for 2024 is 25,8% (2023: 25.8%). The effective rate based on the 2024 budget is calculated at 6.7% - mainly due to the participation exemption of equity results. For June 30, 2024 result this results in a corporate income tax of € 10.7 million (June 30, 2023: €0.7 million). Per June 30, 2024 there were no unused tax losses (December 31, 2023: €0 million) and the unused tax credits amounted to €0 (December 31, 2023: €0).
|
June 30, 2024 |
December 31, 2023 |
|
|
Deferred tax assets |
||
|
Pension provision |
2,094 |
2,154 |
|
Actuarial gains and losses on defined benefit plans |
2,005 |
3,363 |
|
Unused tax credits |
5,655 |
5,655 |
|
Leases |
58 |
58 |
|
Total deferred tax assets |
9,812 |
11,230 |
|
Deferred tax liabilities |
||
|
Fair value movements equity investments |
-11,573 |
-7,943 |
|
Total deferred tax liabilities |
-11,573 |
-7,943 |
|
Net balance |
-1,761 |
3,287 |