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Income tax | 12 Months Ended
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Dec. 31, 2020
Income tax |
Income tax | 27 Income tax Income tax payables as of December 31, 2019 and December 31, 2020 comprise the following: ​
​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31,
​ | ​ | 2019 |  | 2020
Income Tax Payables | ​ | 400 | ​ | 280
Provision for Income Tax | ​ | 9,656 | ​ | 11,156
Total | ​ | 10,056 | ​ | 11,436
​ The reconciliation of tax expense and the effective tax rate was as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended December 31, | ​
In thousands of EUR |  | 2018 | ​ | 2019 |  | 2020 |
Loss before income tax |  | (169,494) | ​ | (226,490) |  | (158,343) |
Statutory tax rate |  | 29.04 | % | 27.39 | % | 27.85 | %
Expected income tax benefit |  | 49,226 | ​ | 62,036 |  | 44,106 |
Non deductible expenses |  | (18,826) | ​ | (26,063) |  | (38,359) |
Non taxable income |  | 890 | ​ | 3,874 |  | 2,185 |
Deferred tax asset not recognized |  | (32,170) | ​ | (40,271) |  | (10,506) |
Deferred tax: relating to origination and reversal of temporary differences and tax losses |  | (7) | ​ | (151) |  | (41) |
Income tax expense |  | (887) | ​ | (575) |  | (2,615) |
Effective tax rate |  | 0.52 | % | 0.25 | % | 1.65 | %
​ Income tax expense is comprised of the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended December 31,
In thousands of EUR |  | 2018 |  | 2019 |  | 2020
Current tax |  | (880) | ​ | (424) | ​ | (2,574)
Deferred tax |  | (7) | ​ | (151) | ​ | (41)
Total Income tax (benefit) / expense |  | (887) | ​ | (575) | ​ | (2,615)
​ Tax losses available for offsetting against future taxable profits, and for which no deferred tax assets were recognized, were as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | As of December 31,
​ |  |  |  |  |  | ​ | 2018 |  | 2019 | ​ | 2020
In thousands of EUR |  | ​ |  | ​ |  | ​ | Accumulated tax | ​ | Accumulated tax | ​ | Accumulated tax
Country | ​ | Duration | ​ | Rate | ​ | ​ | loss [gross] | ​ | loss [gross] | ​ | loss [gross]
Germany ** |  | Indefinite |  | 30.2 | % | * | — |  | (8,961) |  | (26,235)
Morocco |  | 4 years |  | 31.0 | % | ​ | (25,848) |  | (25,342) |  | (28,141)
Egypt |  | 5 years |  | 22.5 | % | ​ | (61,942) |  | (90,148) |  | (107,831)
Nigeria |  | Indefinite |  | 30.0 | % | ​ | (145,143) |  | (203,482) |  | (202,353)
South Africa |  | Indefinite |  | 28.0 | % | ​ | (28,267) |  | (34,327) |  | (38,204)
Kenya |  | 10 Years |  | 30.0 | % | ​ | (39,135) |  | (64,812) |  | (64,236)
Ivory Coast |  | 5 years |  | 25.0 | % | ​ | (19,962) |  | (27,005) |  | (27,975)
Ghana |  | 3 years |  | 25.0 | % | ​ | (5,228) |  | (9,848) |  | (8,255)
Other |  | N/A |  | N/A |  | ​ | (32,974) |  | (63,829) |  | (46,633)
Total |  |  |  |  |  | ​ | (358,499) |  | (527,754) |  | (549,863)
* In Germany, the calculation of current tax is based on a combined tax rate of 30.2%, consisting of a corporate income tax rate of 15.8% and a trade tax rate of 14.4%. ** Accumulated tax losses related to Trade Tax amount to EUR 45,258 thousand as of December 31, 2020, not included in the table above. ​ Deferred tax assets have not been recognized in respect of these losses as they may not be used to offset taxable profits elsewhere in the Group. They have arisen in subsidiaries that have been loss-making for some time, and there is no other tax planning opportunities or other evidence of recoverability in the near future.

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