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Income Taxes (Tables)

12 Months Ended

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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