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Income taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income taxes [Abstract] |
Income tax expense reconciled to loss | The Group’s income tax expense for each year can be reconciled to loss before tax as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Year Ended
​ | ​ | December 31,
In CHF thousands |  | 2022 |  | 2021 |  | 2020
Loss before income tax |  | (70,740) |  | (72,993) |  | (61,921)
Tax benefit calculated at the domestic rates applicable in the respective countries |  | (9,616) |  | (9,930) |  | (8,441)
(Income not subject to tax)/expenses not deductible for tax purposes |  | 455 |  | (375) |  | 462
Effect of unused tax losses and tax offsets not recognized as deferred tax assets |  | 9,174 |  | 10,308 |  | 7,979
Effective income tax rate (benefit)/expense |  | 13 |  | 3 |  | —
​
Unrecognized deductible temporary differences, unused tax losses and unused tax credits | The below table details the total unrecognized deductible temporary differences, unused tax losses and unused tax credits: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of
​ | ​ | December 31,
In CHF thousands |  | 2022 |  | 2021 |  | 2020
Unrecognized deductible temporary differences, unused tax losses and unused tax credits |  |  |  |  |  |
Deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax assets have been recognized are attributable to the following: |  |  |  |  |  |
Tax losses |  | 264,089 |  | 197,152 |  | 121,948
Deductible temporary differences related to: |  |  |  |  |  |
Right-of-use assets and lease liabilities, net |  | — |  | — |  | —
Retirement benefit plan |  | 3,213 |  | 7,098 |  | 7,464
Total |  | 267,302 |  | 204,250 |  | 129,412
​
Tax losses carry forwards and respective expiry dates | The following table details the tax losses carry forwards of the Company and their respective expiry dates: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of
​ | ​ | December 31,
In CHF thousands | ​ | 2022 | ​ | 2021 | ​ | 2020
Tax losses split by expiry date: |  |  |  |  |  |
December 31, 2024 | ​ | 15,231 | ​ | 15,231 |  | 15,231
December 31, 2025 |  | 48,894 |  | 48,894 |  | 48,894
December 31, 2026 |  | — |  | — |  | —
December 31, 2027 |  | 57,824 |  | 57,824 |  | 57,824
December 31, 2028 |  | 75,204 |  | 75,204 |  | —
December 31, 2029 |  | 66,936 |  | — |  | —
Total unrecorded tax loss carryforwards |  | 264,089 |  | 197,153 |  | 121,949
​

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