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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2020
Income Taxes. |
Schedule of tax expense |
|  | Year Ended
|  | December 31,
|  | 2020 |  | 2019 |  | 2018
|  | (USD in thousands)
Income tax expense/(benefit) |  | $ | (1,557) |  | $ | (825) |  | $ | (735)
Total income taxes for the year |  | $ | (1,557) |  | $ | (825) |  | $ | (735)
Schedule of reconciliation of effective tax rate |
|  | Year Ended December 31, |
|  | 2020 |  | 2019 |  | 2018 |
Statutory corporate income tax rate in Denmark |  | 22 | % | 22 | % | 22 | %
Non-deductible income / (expenses) |  | (1) | % | (5) | % | (10) | %
Non-taxable income / (expenses) |  | 1 | % | — |  | — |
Additional tax deduction R&D expenses |  | 3 | % | — |  | — |
Tax credit research and development expenditures |  | 9 | % | 7 | % | 12 | %
Change in deferred tax asset not capitalized |  | (25) | % | (17) | % | (12) | %
Total effective tax rate |  | 9 | % | 7 | % | 12 | %
Schedule of deferred tax in the statements of financial position |
|  | Year Ended
|  | December 31,
|  | 2020 |  | 2019 |  | 2018
|  | (USD in thousands)
Deferred Tax Positions: |  |  |  |  |  |  |  |  |
Warrants |  | $ | 4,289 |  | $ | 3,034 |  | $ | 1,463
Loss carry forward |  |  | 3,759 |  |  | 1,270 |  |  | 136
Research and development expenditures |  |  | 262 |  |  | — |  |  | —
Other items |  |  | (6) |  |  | (34) |  |  | 48
Valuation allowance on deferred tax assets |  |  | (8,042) |  |  | (4,270) |  |  | (1,647)
Total capitalized |  | $ | 262 |  | $ | — |  | $ | —

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- Definition Tabular disclosure of the reconciliation using percentage amounts of the reported amount of income tax expense to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References No definition available. + Details
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- Definition The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_g&doctype=Standard -URIDate 2020-01-01 + Details
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