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Prepaid Expenses and Other Current Assets | 3 Months Ended
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Mar. 31, 2024
Prepaid Expenses and Other Current Assets |
Prepaid Expenses and Other Current Assets | 5. Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consist of the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | March 31, | ​ | December 31,
​ |  | 2024 |  | 2023
Tax credits | ​ | ​ | 249,133 | ​ | ​ | 242,577
​ | ​ | ​ | ​ | ​ | ​ | ​
Prepaid and deferred expenses | ​ |  | 952,889 | ​ |  | 608,638
Prepaid D&O insurance costs | ​ | ​ | — | ​ | ​ | 133,000
Total prepaid expenses and other current assets | ​ | $ | 952,889 | ​ | $ | 741,638
​ Tax credits consist of a value added tax credit (“VAT”), which is an indirect tax receivable from Swiss and Spanish tax authorities on purchases of goods and services executed in those countries. Prepaid expenses refers to pre-payments made to the Company’s vendors for future services. Deferred expenses mainly refer to research agreements entered with third parties for research projects that will be recognized as expenses throughout the research period.

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