15 Income taxes
Current income tax receivables amount to €3.2 million (December 31, 2025: €0.9 million). The domestic corporate income tax rate for 2026 is 25.8 percent (2025: 25.8 percent). The effective rate based on the 2026 forecast is calculated at 8.8 percent - mainly due to the participation exemption of equity results. For June 30, 2026 financial result this results in a corporate income tax of €7.6 million (June 30, 2025: €0.0 million). For June 30, 2026 financial result, this leads to no unrecognized unused tax losses (December 31, 2025: €0.0 million) and no unrecognized unused tax credits (December 31, 2025: €0.0).
|
June 30, 2026 |
December 31, 2025 |
|
|
Deferred tax assets |
||
|
Pension provision |
1,901 |
1,901 |
|
Actuarial gains/losses on defined benefit plans |
1,161 |
1,699 |
|
Leases |
48 |
47 |
|
Total deferred tax assets |
3,110 |
3,647 |
|
Deferred tax liabilities |
||
|
Fair value movements equity investments |
-279 |
-279 |
|
Total deferred tax liabilities |
-279 |
-279 |
|
Net deferred tax |
2,831 |
3,368 |