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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2020
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Summary of Reconciliation Between Taxes On Income And Expected Income Tax Benefit | A reconciliation between taxes on income reflected on the Consolidated Statement of Loss and the expected income tax benefit, based on the Group’s German statutory tax rate, for the years ended December 31, 2020, 2019 and 2018 is as follows:
|  | Year ended December 31, |
|  | 2020 (Restated) |  |  | 2019 |  |  | 2018 |
|  | (Euros in thousands) |
Loss before tax |  |  | (211,841 | ) |  |  | (32,487 | ) |  |  | (32,355 | )
Expected tax benefit |  |  | 61,646 |  |  |  | 9,454 |  |  |  | 9,415 |
Effects |  |  |  |  |  |  |  |  |  |  |  |
Difference in tax rates |  |  | (2,582 | ) |  |  | (1,875 | ) |  |  | (1,373 | )
Non-deductible tax-expenses |  |  | (599 | ) |  |  | (61 | ) |  |  | (70 | )
Government grants exempted from taxes |  |  | 45 |  |  |  | 8 |  |  |  | 853 |
Permanent Differences |  |  | (39,288 | ) |  |  | — |  |  |  | — |
Non-recognition of deferred taxes on tax losses and temporary differences |  |  | (19,22 2 | ) |  |  | (7,526 | ) |  |  | (8,825 | )
Taxes on income |  | — |  |  | — |  |  | — |
Summary of Deferred Tax Assets | Deferred tax assets consist of the following:
|  | As of |
|  | December 31, 2020 |  |  | December 31, 2019 |
|  | (Euros in thousands) |
|  | Deferred tax assets |  |  | Deferred tax liabilities |  |  | Deferred tax assets |  |  | Deferred tax liabilities |
Intangible assets |  |  | 1,770 |  |  |  |  |  |  |  | 2,064 |  |  |  |  |
Right-of-use asset |  |  |  |  |  |  | (1,713 | ) |  |  |  |  |  |  | (854 | )
Deferred revenue |  |  | 180 |  |  |  |  |  |  |  | 358 |  |  |  |  |
Other liabilities |  |  |  |  |  |  |  |  |  |  | 607 |  |  |  |  |
Lease liability |  |  | 1,776 |  |  |  |  |  |  |  | 886 |  |  |  |  |
Deferred expenses |  |  | 3 |  |  |  |  |  |  |  | 14 |  |  |  |  |
Recognized |  |  | 3,729 |  |  |  | (1,713 | ) |  |  | 3,929 |  |  |  | (854 | )
Netting |  |  | (1,713 | ) |  |  | 1,713 |  |  |  | (854 | ) |  |  | 854 |
Non-recognition due to history of losses |  |  | (2,016 | ) |  |  |  |  |  |  | (3,075 | ) |  |  |  |
Net tax |  | — |  |  | — |  |  | — |  |  | — |

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