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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Taxes [Abstract] |
Summary of Current and Deferred Tax Expense | The following table illustrates the current and deferred taxes for the periods indicated:
|  | Years ended December 31,
(in millions €) |  |  | 2023 | 2022 | 2021
Current income taxes |  |  | 243.1 | 3,629.6 | 4,535.0
Deferred taxes |  |  | 12.7 | (109.9) | 218.9
Income taxes |  |  | 255.8 | 3,519.7 | 4,753.9
Summary of Reconciliation of Expected Income Tax Benefit to Actual Income Tax Benefit | The following table reconciles the expected income taxes to the income tax expenses. The expected income taxes were calculated using the combined income tax rate of BioNTech SE applicable to the Group and mentioned above which was applied to profit before taxes to calculate the expected income taxes.
|  |  | Years ended December 31,
(in millions €) |  |  |  | 2023 | 2022 | 2021
Profit before tax |  |  |  | 1,186.1 | 12,954.1 | 15,046.4
Expected tax credit |  |  |  | 321.8 | 3,529.7 | 4,622.5
Effects |  |  |  |  |  |
Deviation due to local tax basis |  |  |  | 6.6 | 8.9 | 9.1
Deviation due to deviating income tax rate (Germany and foreign countries) |  |  |  | (0.1) | 7.3 | 9.4
Change in valuation allowance |  |  |  | (14.3) | 30.6 | 3.0
Effects from tax losses and tax credits |  |  |  | (66.5) | 23.2 | 19.5
Change in deferred taxes due to tax rate change |  |  |  | (2.4) | (2.3) | (7.5)
Non-deductible expenses |  |  |  | 3.1 | 2.5 | 90.5
Non tax-effective income |  |  |  | (0.6) | (87.9) | (0.3)
Non tax-effective share-based payment expenses |  |  |  | 7.7 | 8.7 | 15.5
Tax-effective equity transaction costs |  |  |  | — | — | (1.2)
Adjustment prior year taxes |  |  |  | 5.5 | (31.5) | (2.9)
Non-tax effective bargain purchase |  |  |  | — | — | (0.7)
Other effects |  |  |  | (5.0) | 30.5 | (3.0)
Income taxes |  |  |  | 255.8 | 3,519.7 | 4,753.9
Effective tax rate |  |  |  | 21.6 | % | 27.2% | 31.6%
Summary of Deferred Taxes | Deferred taxes for the periods indicated relate to the following:
Year ended December 31, 2023 |  |  |  |  |  |  |  |
(in millions €) |  |  |  | January 1, 2023 | Recognized in P&L | Recognized in OCI | Recognized directly in equity | December 31, 2023
Fixed assets |  |  |  | 15.8 | 20.2 | — | (44.4) | (8.4)
Right-of-use assets |  |  |  | (55.8) | (0.8) | — | — | (56.6)
Inventories |  |  |  | 148.9 | (35.3) | — | — | 113.6
Trade and other receivables |  |  |  | (162.7) | 72.7 | — | — | (90.0)
Lease liabilities |  |  |  | 55.2 | 2.0 | — | — | 57.2
Contract liabilities |  |  |  | (10.0) | (33.0) | — | — | (43.0)
Loans and borrowings |  |  |  | 7.6 | (2.8) | — | — | 4.8
Net employee defined benefit liabilities |  |  |  | 0.7 | (0.1) | — | — | 0.6
Share-based payments |  |  |  | 188.4 | 12.0 | — | (58.3) | 142.1
Other provisions |  |  |  | 11.0 | (1.2) | — | — | 9.8
Other (incl. deferred expenses) |  |  |  | 61.5 | (106.4) | — | — | (44.9)
Tax losses / tax credits |  |  |  | 99.5 | (5.1) | — | — | 94.4
Deferred tax assets net (before valuation adjustment) |  |  |  | 360.1 | (77.8) | — | (102.7) | 179.6
Valuation adjustment |  |  |  | (136.7) | 65.1 | — | (66.4) | (138.0)
Deferred tax assets / (liabilities), net (after valuation adjustment) |  |  |  | 223.4 | (12.7) | — | (169.1) | 41.6
Thereof deferred tax assets |  |  |  | 229.6 | 20.8 | — | (169.1) | 81.3
Thereof deferred tax liability |  |  |  | (6.2) | (33.5) | — | — | (39.7)
Year ended December 31, 2022 |  |  |  |  |  |  |  |
(in millions €) |  |  |  | January 1, 2022 | Recognized in P&L | Recognized in OCI | Recognized directly in equity | December 31, 2022
Fixed assets |  |  |  | (6.5) | 22.3 | — | — | 15.8
Right-of-use assets |  |  |  | (47.5) | (8.3) | — | — | (55.8)
Inventories |  |  |  | 1.8 | 147.1 | — | — | 148.9
Trade and other receivables |  |  |  | (95.6) | (67.1) | — | — | (162.7)
Lease liabilities |  |  |  | 48.7 | 6.5 | — | — | 55.2
Loans and borrowings |  |  |  | 23.1 | (15.5) | — | — | 7.6
Contract liabilities |  |  |  | 10.6 | (20.6) | — | — | (10.0)
Net employee defined benefit liabilities |  |  |  | 0.9 | (0.5) | 0.3 | — | 0.7
Other provisions |  |  |  | 6.3 | 4.7 | — | — | 11.0
Share-based payments |  |  |  | — | 8.5 | — | 179.9 | 188.4
Other (incl. deferred expenses) |  |  |  | 1.6 | 59.9 | — | — | 61.5
Tax losses / tax credits |  |  |  | 70.9 | 28.6 | — | — | 99.5
Deferred tax assets net (before valuation adjustment) |  |  |  | 14.3 | 165.6 | 0.3 | 179.9 | 360.1
Valuation adjustment |  |  |  | (81.0) | (55.7) | — | — | (136.7)
Deferred tax assets / (liabilities), net (after valuation adjustment) |  |  |  | (66.7) | 109.9 | 0.3 | 179.9 | 223.4
Summary of Accumulated Tax Losses | Up until the year ended December 31, 2022, our accumulated tax losses also comprised those of the German tax group. Our accumulated tax losses for the periods indicated amounted to the following:
|  |  | Years ended December 31,
(in millions €) |  |  | 2023 | 2022 | 2021
Corporate tax |  |  | 260.7 | 352.3 | 272.0
Trade tax |  |  | 140.1 | 204.1 | 170.6
|  |  | Years ended December 31,
(in millions €) |  |  | 2023 | 2022 | 2021
Federal tax credits |  |  | 21.3 | 4.0 | 0.8
State tax credits |  |  | 8.7 | 1.6 | 0.3

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