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Income Taxes (Tables)
 12 Months Ended
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