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Deferred tax assets and liabilities

in CHF 000   2021   2020
Employee benefit liabilities   4 112   4 287
Capitalised tax loss carryforwards   8 069   13 680
Provisions   260   260
Other balance sheet items   53   197
Total deferred tax assets, gross   12 494   18 424
Trade accounts receivable   (1 143)   (994)
Property, plant and equipment   (15 455)   (16 801)
Financial assets   (244)   (226)
Employee benefit assets   (62 285)   (21 716)
Intangible assets   (84 178)   (112 322)
Provisions   (2 700)   (2 714)
Other balance sheet items   (228)   (326)
Total deferred tax liabilities, gross   (166 232)   (155 100)
Total deferred taxes, net   (153 739)   (136 676)
of which deferred tax assets stated in the balance sheet   2 399   8 540
of which deferred tax liablities stated in the balance sheet   (156 138)   (145 216)

Deferred tax assets and liabilities are offset within the consolidated companies if they have the right to do so and if they relate to taxes levied by the same tax authority. Such offsetting amounted to CHF 10.1 million in 2021 (previous year: CHF 9.9 million). The change in deferred taxes is shown in the following table:

in CHF 000   2021   2020
As of 1 January   (136 676)   (152 530)
Change in group of consolidated companies   12 630   2 856
Deferred tax income   11 890   17 306
Taxes on other comprehensive income   (41 659)   (4 278)
Currency translation differences   76   (30)
As of 31 December   (153 739)   (136 676)
Tax loss carryforwards
in CHF 000   2021   2020
Recognised tax loss carry-forwards   8 069   13 680
Weighted average income tax rate   17.1%   19.4%
Corresponding to effective tax loss carried forwards   (47 158)   (70 426)
Past due after 1 year     (471)
Past due after 2 to 5 years   (8 800)   (19 889)
Past due after more than 5 years   (38 358)   (50 065)

Whether or not the capitalised tax loss carryforwards can be realised depends on the taxable profits generated in the future. Detailed analyses of anticipated future profits over a period of several years, which also take into account known changes to existing tax laws, form the basis for the assessment of the likelihood of their realisation. The companies affected fulfil the prerequisites for realisation based on their current and expected financial performance. As of 31 December 2021, (net) deferred tax assets of CHF 3.3 million (previous year: deferred tax assets of CHF 5.6 million) had been capitalised for companies that suffered losses in this or the previous year. Of the non-capitalised loss carryforwards listed below, loss carryforwards in the amount of CHF 37.9 million will expire in 2022 due to the planned liquidation of MetroXpress A/S.

in CHF 000   2021   2020
Non-capitalised tax loss carried forwards   (87 874)   (92 356)
Due after 1 year   (17 126)   (3 906)
Due after 2 to 5 years   (1 760)   (27 866)
Due after more than 5 years   (68 988)   (60 584)