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Income tax (Tables)

12 Months Ended

Dec. 31, 2023

Income tax

Schedule of tax reconciliation


		2021		2022		2023
		EUR k		EUR k		EUR k
Loss before tax		(412,498)		(249,155)		(259,969)
Expected tax benefit (based on statutory tax rate of 29.48% in 2023, 2022 and 2021)		121,584		73,426		76,626
Recognition of tax loss carryforwards recognized in prior years		—		327		—
Effects from differences between Group and local tax rates		(8)		(2)		(2)
Non-recognition of tax loss carryforwards		(114,999)		(69,724)		(81,392)
Non-recognition of deferred tax assets		(7,363)		(626)		—
Recognition of deferred tax assets		—		—		3,717
Non-deductible expenses for tax purposes		—		(119)		(706)
Additions for local trade taxes		(176)		(330)		—
Other non-deductible expenses		(101)		—		—
Other effects		1,845		(2,826)		1,599
Effective tax benefit / (expense)		782		126		(198)

Schedule of deferred taxes


		January 01, 2023		Recognized in				Acquired in		December 31, 2023
		Net balance		profit and loss		Equity		Business combination		Net balance		DTA		DTL
		EUR k		EUR k		EUR k		EUR k		EUR k		EUR k		EUR k
Non-current assets
Intangible assets		(1,412)		188		—		—		(1,224)		—		(1,224)
Property, plant and equipment		(2,774)		(665)		—		—		(3,439)		—		(3,439)
Right-of-use assets		(12,364)		312		—		—		(12,052)		—		(12,052)
Other assets		(90)		90		—		—		—		—		—

Current assets
Inventories		—		52		—		—		52		52		—
Trade receivables		(47)		62		—		—		15		15		—
Prepaid expenses and other assets		1,428		—		—		—		1,428		1,428		—
Cash and cash equivalents		(1,014)		1,003		—		—		(11)		1		(12)

Non - current liabilities
Lease liabilities (Non-current )		10,514		(14)		—		—		10,500		10,500		—
Other liabilities (Non-current)		51		(118)		—		—		(67)		—		(67)

Current liabilities
Lease liabilities (Current)		1,345		(152)		—		—		1,193		1,193		—
Trade and other payables		(184)		42		—		—		(142)		—		(142)
Other liabilities (Current)		420		(508)		—		—		(88)		49		(137)
Tax losses carried forward		1,411		3,122		—		—		4,533		4,533		—
Share-based payments		3,994		(3,498)		—		—		496		496		—
Netting		—		—		—		—		—		(10,490)		10,490
Deferred Taxes Total		1,278		(84)		—		—		1,194		7,777		(6,583)


		January 01,2022		Recognized in					Acquired in			December 31, 2022
		Net balance		profit and loss			Equity		Business combination			Net balance		DTA		DTL
		EUR k		EUR k			EUR k		EUR k			EUR k		EUR k		EUR k
Non-current assets
Intangible assets		—		—			—		(1,412)			(1,412)		—		(1,412)
Property, plant and equipment		(5)		(2,769)			—		—			(2,774)		34		(2,808)
Right-of-use assets		(663)		(11,701)			—		—			(12,364)		—		(12,364)
Other assets		—		(90)			—		—			(90)		—		(90)

Current assets
Inventories		(9)		9			—		—			—		—		—
Trade receivables		97		(144)			—		—			(47)		—		(47)
Prepaid expenses and other assets		(181)		1,609			—		—			1,428		1,428		—
Cash and cash equivalents		(87)		(927)			—		—			(1,014)		—		(1,014)

Non - current liabilities
Lease liabilities (Non-current)		622		9,892			—		—			10,514		10,514		—
Other liabilities (Non-current)		(129)		180			—		—			51		84		(33)

Current liabilities
Lease liabilities (Current)		156		1,189			—		—			1,345		1,345		—
Trade and other payables		(23)		(161)			—		—			(184)		—		(184)
Other liabilities (Current)		20		400			—		—			420		625		(205)
Tax losses carried forward		294		(276)			—		1,393			1,411		1,411		—
Share-based payments		2,769		2,815			(1,590)		—			3,994		3,994		—
Netting		—		—			—		—			—		(11,466)		11,466
Deferred Taxes Total		2,861		26			(1,590)		(19)			1,278		7,969		(6,691)

Schedule of unused tax losses carried forward


Tax loss carryforwards		2021		2022		2023
		EUR k		EUR k		EUR k
Unused tax losses for corporate income tax		1,180,227		1,427,735		1,700,475
Unused tax losses for trade tax		1,175,846		1,419,217		1,685,517
Unused interest carryforward ("Zinsschranke")		2,879		—		—