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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2012
Income Tax Disclosure [Abstract] |
Schedule Of Tax Exemptions Details [Table Text Block] | The Company is entitled to the following tax exemptions:
Date of investment |  | Tax exemption period
Himax Taiwan: |  |
October 29, 2003 |  | January 1, 2006-December 31, 2010
September 20, 2004 |  | January 1, 2008-December 31, 2012
November 12, 2009 |  | January 1, 2013-December 31, 2017
Himax Semiconductor: |  |
August 26, 2004 |  | January 1, 2009-December 31, 2013
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block] | Income (loss) before income taxes for domestic and foreign entities is as follows:
|  | Year Ended December 31, |
|  | 2010 |  |  | 2011 |  |  | 2012 |
|  | (in thousands) |
Taiwan operations |  |  | 42,550 |  |  |  | 22,370 |  |  |  | 73,461 |
Cayman operations |  | $ | (7,535 | ) |  |  | (7,038 | ) |  |  | (7,395 | )
US operations |  |  | (55 | ) |  |  | 151 |  |  |  | (1,597 | )
China operations |  |  | 157 |  |  |  | 1,293 |  |  |  | 1,388 |
Korea operations |  |  | 177 |  |  |  | 32 |  |  |  | 29 |
|  | $ | 35,294 |  |  |  | 16,808 |  |  |  | 65,886 |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] | The components of the income tax expense (benefit) attributable to income from continuing operations before taxes for the years ended December 31, 2010, 2011 and 2012 consist of the following:
|  | Year Ended December 31, |
|  | 2010 |  |  | 2011 |  |  | 2012 |
|  | (in thousands) |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Taiwan operations – based on statutory tax rate of 17% |  | $ | (54 | ) |  |  | (2,842 | ) |  |  | 755 |
Taiwan operations – 10% of surtax |  |  | 1,643 |  |  |  | 3,424 |  |  |  | 5,277 |
US operations |  |  | 33 |  |  |  | 104 |  |  |  | 162 |
China operations |  |  | 112 |  |  |  | 120 |  |  |  | 699 |
Korea operations |  |  | 12 |  |  |  | 5 |  |  |  | 3 |
Others |  |  | 1 |  |  |  | - |  |  |  | 1 |
Total current |  |  | 1,747 |  |  |  | 811 |  |  |  | 6,897 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Taiwan operations - based on statutory tax rate of 17% |  |  | 4,824 |  |  |  | 6,468 |  |  |  | 9,789 |
Taiwan operations – 10% of surtax |  |  | (306 | ) |  |  | (143 | ) |  |  | (29 | )
US operations |  |  | (30 | ) |  |  | 5 |  |  |  | (998 | )
China operations |  |  | (15 | ) |  |  | 162 |  |  |  | 89 |
Korea operations |  |  | 8 |  |  |  | (2 | ) |  |  | -
Others |  |  | - |  |  |  | - |  |  |  | - |
Total deferred |  |  | 4,481 |  |  |  | 6,490 |  |  |  | 8,851 |
Income tax expense |  | $ | 6,228 |  |  |  | 7,301 |  |  |  | 15,748
Deferred Income Tax Expense [Table Text Block] | The significant components of deferred income tax expense attributable to income from continuing operations for the years ended December 31, 2010, 2011 and 2012 are as follows:
|  | Year Ended December 31, |
|  | 2010 |  |  | 2011 |  |  | 2012 |
|  | (in thousands) |
Deferred income tax expense (benefit), exclusive of the effects of other components listed below |  | $ | (13,141 | ) |  |  | 1,085 |  |  |  | 9,981 |
Adjustments to deferred tax assets and liabilities for changes in enacted tax laws and rates |  |  | 3,144 |  |  |  | (1 | ) |  |  | - |
Tax benefits of operating loss carryforwards |  |  | - |  |  |  | - |  |  |  | (1,130 | )
Increase in the beginning-of-the-year balance of the valuation allowance for deferred tax assets |  |  | 14,478 |  |  |  | 5,406 |  |  |  | - |
|  | $ | 4,481 |  |  |  | 6,490 |  |  |  | 8,851 |
Schedule Of Income Tax Reconciliation [Table Text Block] | The differences between expected income tax expense, computed based on the ROC statutory income tax rate of 17% to pretax income and the actual income tax expense as reported in the accompanying consolidated statements of income for the years ended December 31, 2010, 2011 and 2012 are summarized as follows:
|  | Year Ended December 31, |
|  | 2010 |  |  | 2011 |  |  | 2012 |
|  | (in thousands) |
Expected income tax expense |  | $ | 6,000 |  |  |  | 2,857 |  |  |  | 11,201 |
Tax on undistributed retained earnings |  |  | 1,643 |  |  |  | 3,424 |  |  |  | 5,277 |
Tax-exempted income |  |  | (3,567 | ) |  |  | (836 | ) |  |  | (2,921 | )
Tax benefit resulting from setting aside legal reserve from prior year’s income |  |  | (639 | ) |  |  | (164 | ) |  |  | (571 | )
Adjustment to deferred tax assets and liabilities for enacted change in tax laws and rates |  |  | 3,144 |  |  |  | (1 | ) |  |  | - |
Realized tax losses on investments in subsidiaries due to capital reclassification to offset the accumulated deficit |  |  | - |  |  |  | (1,821 | ) |  |  | (6,157 | )
Increase in investment tax credits |  |  | (3,870 | ) |  |  | (3,533 | ) |  |  | (1,210 | )
Expired investment tax credits |  |  | 183 |  |  |  | 1,841 |  |  |  | 5,302 |
Increase in deferred tax asset valuation allowance |  |  | 12,408 |  |  |  | 6,823 |  |  |  | 6,319 |
Non-deductible share-based compensation expenses |  |  | 178 |  |  |  | 589 |  |  |  | 53 |
Provision for uncertain tax position in connection with share-based compensation expenses |  |  | 133 |  |  |  | - |  |  |  | - |
Changes in unrecognized tax benefits related to prior year uncertain tax positions, net of its impact to tax-exempted income |  |  | (2,295 | ) |  |  | (6,759 | ) |  |  | 658 |
Tax effect resulting from foreign currency matters |  |  | (9,086 | ) |  |  | 3,160 |  |  |  | (3,607 | )
Foreign tax rate differential |  |  | 1,320 |  |  |  | 1,350 |  |  |  | 1,415 |
Variance from audits of prior years’ income tax filings |  |  | 1,205 |  |  |  | 476 |  |  |  | 40 |
Others |  |  | (529 | ) |  |  | (105 | ) |  |  | (51 | )
Actual income tax expense |  | $ | 6,228 |  |  |  | 7,301 |  |  |  | 15,748 |
Schedule Of Total Income Tax Expense Benefit [Table Text Block] | The total income tax expense for the years ended December 31, 2010, 2011 and 2012 was allocated as follows:
|  | Year Ended December 31, |
|  | 2010 |  |  | 2011 |  |  | 2012 |
|  | (in thousands) |
Income from continuing operations |  | $ | 6,228 |  |  |  | 7,301 |  |  |  | 15,748 |
Other comprehensive gain (loss) |  |  | (54 | ) |  |  | (125 | ) |  |  | 8 |
Total income tax expense |  | $ | 6,174 |  |  |  | 7,176 |  |  |  | 15,756 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] | As of December 31, 2011 and 2012, the components of deferred income tax assets (liabilities) were as follows:
|  | December 31, |
|  | 2011 |  |  | 2012 |
|  | (in thousands) |
Deferred tax assets: |  |  |  |  |  |  |  |
Inventory |  | $ | 4,219 |  |  |  | 5,538 |
Allowance for doubtful accounts |  |  | 2,303 |  |  |  | 2,270 |
Unused investment tax credits |  |  | 39,393 |  |  |  | 22,835 |
Unused loss carry-forward |  |  | 20,919 |  |  |  | 26,388 |
Other |  |  | 987 |  |  |  | 1,992 |
Total gross deferred tax assets |  |  | 67,821 |  |  |  | 59,023 |
Less: valuation allowance |  |  | (35,241 | ) |  |  | (36,341 | )
Net deferred tax assets |  |  | 32,580 |  |  |  | 22,682 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Unrealized foreign exchange gain |  |  | (2,112 | ) |  |  | - |
Prepaid pension cost |  |  | (361 | ) |  |  | (401 | )
Acquired intangible assets |  |  | (1,041 | ) |  |  | (3,015 | )
Other |  |  | (36 | ) |  |  | (78 | )
Total gross deferred tax liabilities |  |  | (3,550 | ) |  |  | (3,494 | )
Net deferred tax assets |  | $ | 29,030 |  |  |  | 19,188 |
Summary of Operating Loss Carryforwards [Table Text Block] | As of December 31, 2012, the Company’s unused operating loss carryforwards were as follows:
|  | Deductible amount |  |  | Tax effect |  |  | Expiration year
|  | (in thousands) |  |  |
Taiwan operations |  | $ | 138,080 |  |  | $ | 23,481 |  |  | 2014~2022
China operations |  |  | 1,807 |  |  |  | 298 |  |  | 2016~2020
US operations |  |  | 6,236 |  |  |  | 2,609 |  |  | 2024~2032
|  |  |  |  |  | $ | 26,388 |  |  |
Summary of Tax Credit Carryforwards [Table Text Block] | As of December 31, 2012, all of the Company’s unused investment tax credits were as follows:
|  | Tax effect (in thousands) |  |  | Expiration year
Taiwan operations |  | $ | 22,333 |  |  | 2013~2016
US operations |  |  | 502 |  |  | 2020~2027
|  | $ | 22,835 |  |  |
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
|  | For the year ended December 31, |
|  | 2010 |  |  | 2011 |  |  | 2012 |
|  | (in thousands) |
Balance at beginning of year |  | $ | 8,450 |  |  |  | 6,892 |  |  |  | 128 |
Increase related to prior year tax positions |  |  | - |  |  |  | - |  |  |  | 658 |
Decrease related to prior year tax positions |  |  | (2,295 | ) |  |  | (6,759 | ) |  |  | - |
Increase related to current year tax positions |  |  | 133 |  |  |  | - |  |  |  | - |
Effect of exchange rate change |  |  | 604 |  |  |  | (5 | ) |  |  | 5 |
Balance at end of year |  | $ | 6,892 |  |  |  | 128 |  |  |  | 791 |

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