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Income taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Income Taxes - Schedule of Components of Income before Income Taxes | The components of income before income taxes are as follows: Income Taxes - Schedule of Components of Income before Income Taxes
Income / (Loss) | 12 months ended December 31,
USD'000 | 2022 |  | 2021 |  | 2020
Switzerland Switzerland | 16,314 |  | (14,756) |  | (22,277)
Foreign Foreign | (3,269) |  | (8,703) |  | (6,621)
Income/(loss) before income tax from continuing operations | (13,045) |  | (23,459) |  | (28,898)
Income Taxes - Schedule of Income Tax Expense | Income taxes relating to the Group are broken down as follows: Income Taxes - Schedule of Income Tax Expense
Income taxes | 12 months ended December 31,
USD'000 | 2022 |  | 2021 |  | 2020
Switzerland | - |  | - |  | -
Foreign | 3,238 |  | (13) |  | (9)
Income tax income / (expense) from continuing operations | 3,238 |  | (13) |  | (9)
Income Taxes - Schedule of Income Tax Expense at the Swiss Statutory Rate | The difference between the income tax recovery (expense) at the Swiss statutory rate compared to the Group’s income tax recovery (expense) as reported is reconciled below: Income Taxes - Schedule of Income Tax Expense at the Swiss Statutory Rate
| 12 months ended December 31,
USD'000 | 2022 |  | 2021 |  | 2020
Net income/(loss) from continuing operations before income tax | (13,045) |  | (23,459) |  | (28,898)
Statutory tax rate | 14% |  | 14% |  | 14%
Expected income tax (expense)/recovery | 1,825 |  | 3,282 |  | 4,043
Change in valuation allowance | (3,129) |  | (2,849) |  | (631)
Change in tax loss carryforwards | 5,760 |  | (341) |  | (3,411)
Add back loss carryforwards used for the debt remission by WISeKey Semiconductors SAS | 1,342 |  | - |  | -
Permanent Difference | (2,560) |  | (105) |  | (10)
Income tax (expense) / recovery from continuing operations | 3,238 |  | (13) |  | (9)
Income Taxes - Schedule of Deferred Tax Assets and Liabilities | The Group’s deferred tax assets and liabilities consist of the following: Income Taxes - Schedule of Deferred Tax Assets and Liabilities
Deferred income tax assets/(liabilities) | As at December 31, |  | As at December 31,
USD'000 | 2022 |  | 2021
Switzerland | - |  | -
Foreign | 3,295 |  | 1
Deferred income tax assets/(liabilities) | 3,295 |  | 1
Deferred tax assets and liabilities | As at December 31, |  | As at December 31,
USD'000 | 2022 |  | 2021
Stock-based compensation | - |  | 92
Defined benefit accrual | 161 |  | 748
Tax loss carry-forwards | 20,759 |  | 14,999
Add back loss carryforwards used for the debt remission by WISeKey Semiconductors SAS | 1,342 |  | -
Valuation allowance | (18,967) |  | (15,838)
Deferred tax assets / (liabilities) | 3,295 |  | 1
Income Taxes - Schedule of Operating Loss Carryforward | As of December 31, 2022, the Group’s operating cumulated loss carry-forwards of all jurisdictions for its continuing operations are as follows: Income Taxes - Schedule of Operating Loss Carryforward Spain France UK Gibraltar India Saudi Arabia USA Vietnam
Operating loss-carryforward as of December 31, 2022 |  |  |  |
USD'000 | USA | Switzerland | Spain | France | UK | India | Vietnam | Saudi Arabia | Gibraltar | Total
2023 | - | 9,710 | 197 | 14,396 | 28 | - | - | 24 | 4 | 24,359
2024 | - | 5,594 | 1,144 | - | 2 | - | - | 39 | - | 6,779
2025 | - | 10,248 | 1,173 | - | 1 | 78 | - | - | - | 11,500
2026 | - | 6,048 | - | - | 1 | 312 | - | - | - | 6,361
2027 | - | 20,921 | - | - | 2 | 240 | 3 | - | - | 21,166
2028 | - | 25,803 | - | - | 1 | 146 | - | - | - | 25,950
2029 | - | 51,751 | - | - | - | 72 | - | - | - | 51,823
2030 | - | - | - | - | - | 54 | - | - | - | 54
2031 | - | - | 22 | - | - | 29 | - | - | - | 51
2032 | 21 | - | 22 | - | - | - | - | - | - | 43
2033 | - | - | 66 | - | - | - | - | - | - | 66
2034 | - | - | 76 | - | - | - | - | - | - | 76
2035 | 247 | - | 86 | - | - | - | - | - | - | 333
2036 | - | - | 176 | - | - | - | - | - | - | 176
2037 | 159 | - | 98 | - | - | - | - | - | - | 257
2038 | - | - | 155 | - | - | - | - | - | - | 155
2039 | 220 | - | 165 | - | - | - | - | - | - | 385
2040 | 90 | - | - | - | - | - | - | - | - | 90
2041 | - | - | - | - | - | - | - | - | - | -
2042 | 45 | - | - | - | - | - | - | - | - | 45
Total operating loss carry-forwards / Year of expiration if applicable to jurisdiction
| 782 | 130,075 | 3,380 | 14,396 | 35 | 931 | 3 | 63 | 4 | 149,669
Income Taxes - Summary of Income Tax Examinations | The following tax years remain subject to examination: Income Taxes - Summary of Income Tax Examinations
Significant jurisdictions | Open years
Switzerland | 2017 - 2022
USA | 2021 - 2022
France | 2020 - 2022
Spain | 2018 - 2022
Japan Japan | 2022
Taiwan Taiwan | 2022
India | 2022
Germany | 2021 - 2022
UK | 2017 - 2022
Arabia | 2022
Vietnam | 2022
Gibraltar | 2022

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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32718-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI https://asc.fasb.org/extlink&oid=126976462&loc=d3e36027-109320 + Details
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- Definition Tabular disclosure of the components of income tax expense at the Swiss statutory rate attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References No definition available. + Details
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