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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

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:
	September 20, 2004		January 1, 2008-December 31, 2012
	June 5, 2009		January 1, 2014-December 31, 2018
	November 12, 2009		January 1, 2014-December 31, 2018
	Himax Semiconductor:
	August 26, 2004		January 1, 2009-December 31, 2013
	October 9, 2009		January 1, 2014-December 31, 2018

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,
		2011			2012		2013
		(in thousands)
Taiwan operations		$	22,370		73,461		77,130
Cayman operations			(7,038)		(7,395)		(57)
US operations			151		(1,597)		(2,251)
China operations			1,293		1,388		506
Korea operations			32		29		55
Japan operations			-		-		17
		$	16,808		65,886		75,400

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, 2011, 2012 and 2013 consist of the following:

		Year Ended December 31,
		2011			2012		2013
		(in thousands)
Current:
Taiwan operations – based on statutory tax rate of 17%		$	(2,842)		755		5,126
Taiwan operations – 10% of surtax			3,424		5,277		6,497
Cayman operations			-		1		-
US operations			104		162		156
China operations			120		699		270
Korea operations			5		3		11
Japan operations			-		-		7
Total current income tax expense			811		6,897		12,067
Deferred:
Taiwan operations - based on statutory tax rate of 17%			6,468		9,789		6,593
Taiwan operations – 10% of surtax			(143)		(29)		853
US operations			5		(998)		4
China operations			162		89		(36)
Korea operations			(2)		-		(5)
Total deferred income tax expense			6,490		8,851		7,409
Income tax expense		$	7,301		15,748		19,476

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, 2011, 2012 and 2013 are as follows:

		Year Ended December 31,
		2011			2012		2013
		(in thousands)
Deferred income tax expense, exclusive of the effects of other      components listed below		$	1,085		9,981		7,409
Adjustments to deferred tax assets and liabilities for changes      in enacted tax laws and rates			(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			5,406		-		-
		$	6,490		8,851		7,409

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% of earnings before income taxes and the actual income tax expense as reported in the consolidated statements of income for the years ended December 31, 2011, 2012 and 2013 are summarized as follows:

		Year Ended December 31,
		2011			2012		2013
		(in thousands)
Expected income tax expense		$	2,857		11,201		12,818
Tax on undistributed retained earnings			1,718		3,341		4,700
Tax-exempted income			(836)		(2,921)		(2,392)
Tax benefit resulting from setting aside legal reserve    from prior year’s income			(164)		(571)		(558)
Realized tax losses on investments in subsidiaries due to capital    reduction to offset the accumulated deficit			(1,821)		(6,157)		-
Increase in investment tax credits			(3,533)		(1,210)		-
Expired investment tax credits			1,841		5,302		-
Increase in deferred tax asset valuation allowance			8,583		8,219		3,146
Non-deductible share-based compensation expenses			589		53		2
Changes in unrecognized tax benefits related to prior year tax    positions, net of its impact to tax-exempted income			(6,759)		658		(215)
Tax effect resulting from foreign currency matters			3,160		(3,607)		2,278
Foreign tax rate differential			1,350		1,415		612
Variance from audits, amendments and examinations of    prior years’ income tax filings			476		40		(1,376)
Others			(160)		(15)		461
Actual income tax expense		$	7,301		15,748		19,476

Schedule Of Total Income Tax Expense Benefit [Table Text Block]

The total income tax expense for the years ended December 31, 2011, 2012 and 2013 was allocated as follows:

		Year Ended December 31,
		2011			2012		2013
		(in thousands)
Income from continuing operations		$	7,301		15,748		19,476
Other comprehensive gain (loss)			(125)		8		(99)
Excess tax benefits allocated to additional paid-in capital from share-based compensation			-		-		(1,271)
Total income tax expense		$	7,176		15,756		18,106

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

As of December 31, 2012 and 2013, the components of deferred income tax assets (liabilities) were as follows:

		December 31,
		2012			2013
		(in thousands)
Deferred tax assets:
Inventory		$	5,538			6,509
Allowance for doubtful accounts			2,270			2,255
Unused investment tax credits			22,835			6,017
Unused loss carryforward-regular tax			26,388			28,098
Unused loss carryforward-undistributed earnings tax			8,654			10,229
Other			1,992			1,845
Total gross deferred tax assets			67,677			54,953
Less: valuation allowance			(44,995)			(38,347)
Net deferred tax assets			22,682			16,606
Deferred tax liabilities:
Excess tax benefit for share-based compensation			-			(2,032)
Prepaid pension cost			(401)			(396)
Acquired intangible assets			(3,015)			(2,180)
Other			(78)			(119)
Total gross deferred tax liabilities			(3,494)			(4,727)
Net deferred tax assets		$	19,188			11,879

Schedule of Valuation Allowance [Table Text Block]

The activity in the valuation allowance for deferred tax assets for the years ended December 31, 2011, 2012 and 2013 follows:

		Balance at			Additions-		Deductions-		Expiration
		beginning			Charges to		Charges to		and		Others		Balance at
Period		of year			earnings		earnings		Forfeitures		(Note)		end of year
Year 2011		$	53,437		8,964		(381)		(15,414)		(1,781)		44,825
Year 2012		$	44,825		9,993		(1,774)		(11,655)		3,606		44,995
Year 2013		$	44,995		4,698		(1,552)		(10,183)		389		38,347

Schedule of Operating Loss Carryforwards [Table Text Block]

As of December 31, 2013, the Company’s unused operating loss carryforward for regular tax were as follows:

		Deductible amount			Tax effect			Expiration year
		(in thousands)
Taiwan operations		$	146,638		$	24,928			2014~2023
Hong Kong operations			1,808			298			Indefinitely
US operations			7,211			2,872			2024~2033
					$	28,098

Schedule of Tax Credit Carryforwards [Table Text Block]

As of December 31, 2013, all of the Company’s unused investment tax credits were as follows:

		Tax effect
		(in thousands)			Expiration year
Taiwan operations		$	4,768		2014~2016
US operations			1,249		2020~2033
		$	6,017

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,
		2011			2012		2013
		(in thousands)
Balance at beginning of year		$	6,892		128		791
Increase related to prior year tax positions			-		658		-
Decrease related to prior year tax positions			(6,759)		-		(215)
Settlements			-		-		(93)
Effect of exchange rate change			(5)		5		-
Balance at end of year		$	128		791		483

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