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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2016
Income Tax Disclosure [Abstract] |
Schedule Of Tax Exemptions Details [Table Text Block] | The Company is entitled to the following income tax exemptions:
Date of investment |  | Tax exemption period
Himax Taiwan: |  |
June 5, 2009 |  | January 1, 2014-December 31, 2018
November 12, 2009 |  | January 1, 2014-December 31, 2018
Himax Semiconductor: |  |
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, |
|  | 2014 |  | 2015 |  | 2016 |
|  | (in thousands) |
Taiwan operations |  | $ | 69,532 |  |  | 28,349 |  |  | 63,347 |
Cayman operations |  |  | 16,996 |  |  | 4,363 |  |  | (4,569) |
US operations |  |  | (2,248) |  |  | (719) |  |  | (842) |
China operations |  |  | 1,105 |  |  | 825 |  |  | 1,336 |
Korea operations |  |  | 91 |  |  | 33 |  |  | 124 |
Japan operations |  |  | 18 |  |  | 16 |  |  | 22 |
|  | $ | 85,494 |  |  | 32,867 |  |  | 59,418 |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] | The components of income tax expense (benefit) attributable to operations for the years ended December 31, 2014, 2015 and 2016 consist of the following:
|  | Year Ended December 31, |
|  | 2014 |  | 2015 |  | 2016 |
|  | (in thousands) |
Current: |  |  |  |  |  |  |  |  |  |
Taiwan operations – based on statutory tax rate of 17% |  | $ | 8,928 |  |  | 1,467 |  |  | 6,451 |
Taiwan operations – 10% of surtax |  |  | 8,398 |  |  | 5,405 |  |  | 5,733 |
US operations |  |  | 83 |  |  | 24 |  |  | 107 |
China operations |  |  | 347 |  |  | 338 |  |  | 308 |
Korea operations |  |  | 12 |  |  | 17 |  |  | 43 |
Japan operations |  |  | 7 |  |  | 6 |  |  | 7 |
Total current income tax expense |  |  | 17,775 |  |  | 7,257 |  |  | 12,649 |
|  | Year Ended December 31, |
|  | 2014 |  | 2015 |  | 2016 |
|  | (in thousands) |
Deferred: |  |  |  |  |  |  |  |  |  |
Taiwan operations – based on statutory tax rate of 17% |  |  | 3,633 |  |  | 4,527 |  |  | (2,033) |
Taiwan operations – 10% of surtax |  |  | 186 |  |  | (287) |  |  | (1) |
US operations |  |  | 3 |  |  | (18) |  |  | 10 |
China operations |  |  | (2) |  |  | (68) |  |  | 61 |
Korea operations |  |  | (4) |  |  | (6) |  |  | (15) |
Total deferred income tax expense (benefit) |  |  | 3,816 |  |  | 4,148 |  |  | (1,978) |
Income tax expense |  | $ | 21,591 |  |  | 11,405 |  |  | 10,671 |
Deferred Income Tax Expense [Table Text Block] | The significant components of deferred income tax expense (benefit) attributable to income from operations for the years ended December 31, 2014, 2015 and 2016 are as follows:
|  | Year Ended December 31, |
|  | 2014 | 2015 | 2,016 |
|  | (in thousands) |
Deferred income tax expense (benefit), exclusive of the effects of other components listed below |  | $ | 732 |  |  | (546) |  |  | (405) |
Tax expenses (benefits) of unrealized foreign exchange gain |  |  | 2,142 |  |  | 512 |  |  | (1,569) |
Tax expenses (benefits) of allowance for doubtful accounts |  |  | (57) |  |  | 2,304 |  |  | (4) |
Tax expenses of used investment tax credits |  |  | 1,431 |  |  | 3,337 |  |  | - |
Tax benefits of advanced share-based compensation deductions |  |  | (432) |  |  | (1,459) |  |  | - |
|  | $ | 3,816 |  |  | 4,148 |  |  | (1,978) |
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, 2014, 2015 and 2016 are summarized as follows:
|  | Year Ended December 31, |
|  | 2014 |  | 2015 |  | 2016 |
|  | (in thousands) |
Expected income tax expense |  | $ | 14,534 |  |  | 5,587 |  |  | 10,101 |
Tax on undistributed earnings |  |  | 6,814 |  |  | 3,011 |  |  | 3,111 |
Tax-exempt income |  |  | (2,843) |  |  | (1,759) |  |  | (3,922) |
Tax benefit resulting from setting aside legal reserve from prior year’s income |  |  | (651) |  |  | (839) |  |  | (541) |
Realized tax losses on investments in subsidiaries due to capital reduction to offset the accumulated deficit |  |  | (489) |  |  | (2,157) |  |  | - |
Increase in investment tax credits |  |  | (4,525) |  |  | (4,242) |  |  | (4,970) |
Increase in deferred tax asset valuation allowance |  |  | 4,038 |  |  | 6,640 |  |  | 6,802 |
Changes in unrecognized tax benefits related to prior year tax positions, net of its impact to tax-exempted income |  |  | 305 |  |  | 915 |  |  | (294) |
Tax effect resulting from foreign currency matters |  |  | 5,593 |  |  | 3,583 |  |  | (1,598) |
Foreign tax rate differential |  |  | (2,143) |  |  | (454) |  |  | 1,339 |
Variance from audits, amendments and examinations of prior years’ income tax filings |  |  | 37 |  |  | 793 |  |  | 69 |
Others |  |  | 921 |  |  | 327 |  |  | 574 |
Actual income tax expense |  | $ | 21,591 |  |  | 11,405 |  |  | 10,671 |
Schedule Of Total Income Tax Expense Benefit [Table Text Block] | The amount of income tax expense (benefit) for the years ended December 31, 2014, 2015 and 2016 was allocated as follows:
|  | Year Ended December 31, |
|  | 2014 |  | 2015 |  | 2016 |
|  | (in thousands) |
Income from continuing operations |  | $ | 21,591 |  |  | 11,405 |  |  | 10,671 |
Other comprehensive gain (loss) |  |  | 43 |  |  | (168) |  |  | 6 |
Excess tax benefits allocated to additional paid-in capital from share-based compensation |  |  | (1,232) |  |  | (771) |  |  | - |
Previously unrecognized excess tax benefits adjusted to retained earnings |  |  | - |  |  | - |  |  | (141) |
|  | $ | 20,402 |  |  | 10,466 |  |  | 10,536 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] | As of December 31, 2015 and 2016, the components of deferred income tax assets (liabilities) were as follows:
|  | December 31, |
|  | 2015 |  | 2016 |
|  | (in thousands) |
Deferred tax assets: |  |  |  |  |  |  |
Inventory |  | $ | 5,262 |  |  | 7,305 |
Unused investment tax credits |  |  | 1,328 |  |  | 1,328 |
Unused loss carryforward-regular tax |  |  | 32,098 |  |  | 34,341 |
Unused loss carryforward-undistributed earnings tax |  |  | 11,861 |  |  | 14,695 |
Other |  |  | 2,533 |  |  | 2,425 |
Total gross deferred tax assets |  |  | 53,082 |  |  | 60,094 |
Less: valuation allowance |  |  | (44,320) |  |  | (51,242) |
Net deferred tax assets |  |  | 8,762 |  |  | 8,852 |
Deferred tax liabilities: |  |  |  |  |  |  |
Unrealized foreign exchange gain |  |  | (2,709) |  |  | (1,181) |
Advanced share-based compensation deductions |  |  | (141) |  |  | - |
Prepaid pension cost |  |  | (413) |  |  | (417) |
Acquired intangible assets |  |  | (1,573) |  |  | (1,178) |
Other |  |  | (10) |  |  | (46) |
Total gross deferred tax liabilities |  |  | (4,846) |  |  | (2,822) |
Net deferred tax assets |  | $ | 3,916 |  |  | 6,030 |
Schedule of Valuation Allowance [Table Text Block] | The activity in the valuation allowance for deferred tax assets for the years ended December 31, 2014, 2015 and 2016 follows:
|  | Balance at |  | Additions- |  | Deductions- |  | Expirations |  |  |  |  |
|  | beginning |  | Charges to |  | Credits to |  | and |  | Others |  | Balance at |
Period |  | of year |  | earnings |  | earnings |  | Forfeitures |  | (Note) |  | end of year |
|  | (in thousands) |
Year 2014 |  | $ | 38,347 |  |  | 5,445 |  |  | (1,407) |  |  | (187) |  |  | (1,232) |  |  | 40,966 |
Year 2015 |  | $ | 40,966 |  |  | 6,640 |  |  | - |  |  | (2,141) |  |  | (1,145) |  |  | 44,320 |
Year 2016 |  | $ | 44,320 |  |  | 7,077 |  |  | (275) |  |  | (998) |  |  | 1,118 |  |  | 51,242 |
Schedule of Operating Loss Carryforwards [Table Text Block] | As of December 31, 2016, the Company’s unused operating loss carryforward for regular tax were as follows:
|  | Deductible amount |  | Tax effect |  | Expiration year |
|  | (in thousands) |  |  |
Taiwan operations |  | $ | 91,327 |  | $ | 15,525 |  | 2017~2021 |
|  |  | 87,642 |  |  | 14,899 |  | 2022~2026 |
Hong Kong operations |  |  | 1,811 |  |  | 299 |  | Indefinitely |
US operations |  |  | 9,204 |  |  | 3,618 |  | 2024~2036 |
|  |  |  |  | $ | 34,341 |  |  |
Schedule of Tax Credit Carryforwards [Table Text Block] | As of December 31, 2016, all of the Company’s unused investment tax credits were as follows:
|  | Tax effect |  | Expiration year |
|  | (in thousands) |  |  |
US operations |  | $ | 1,328 |  | 2020~2034 |
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:
|  | Year Ended December 31, |
|  | 2014 |  | 2015 |  | 2016 |
|  | (in thousands) |
Balance at beginning of year |  | $ | 483 |  |  | 788 |  |  | 1,335 |
Increase related to prior year tax positions |  |  | 368 |  |  | 292 |  |  | - |
Decrease related to prior year tax positions |  |  | - |  |  | - |  |  | (292) |
Increase related to current year tax positions |  |  | - |  |  | 630 |  |  | - |
Settlements |  |  | - |  |  | (368) |  |  | - |
Lapse of statute of limitations |  |  | (63) |  |  | (7) |  |  | (2) |
Effect of exchange rate change |  |  | - |  |  | - |  |  | 11 |
Balance at end of year |  | $ | 788 |  |  | 1,335 |  |  | 1,052 |

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