15 Tax
Current income tax receivables amount to €17.4 million (December 31, 2024: €13.3 million).
The domestic corporate income tax rate for 2025 is 25,8% (2024: 25.8%). The effective rate based on the 2025 forecast is calculated at 0.0% - mainly due to the participation exemption of equity results. For June 30, 2025 financial result this results in a corporate income tax of € 0.0 million (June 30, 2024: €10.7 million). For June 30, 2025 financial result, this leads to no unrecognized unused tax losses (December 31, 2024: €0 million) and no unrecognized unused tax credits (December 31, 2024: €0).
|
June 30, 2025 |
December 31, 2024 |
|
|
Deferred tax assets |
||
|
Pension provision |
2,846 |
2,816 |
|
Actuarial gains and losses on defined benefit plans |
2,056 |
1,523 |
|
Unused tax credits |
1,508 |
1,508 |
|
Liability Government Funds |
2,632 |
3,173 |
|
Leases |
51 |
55 |
|
Total deferred tax assets |
9,093 |
9,075 |
|
Deferred tax liabilities |
||
|
Fair value movements equity investments |
-321 |
-510 |
|
Total deferred tax liabilities |
-321 |
-510 |
|
Net balance at December 31 |
8,772 |
8,565 |