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Income taxes (Tables) | 12 Months Ended
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Dec. 31, 2012
Income taxes [Abstract] |
The components of (provision for) benefit from income taxes |
Year ended December 31 (in thousands) |  | 2012 EUR |  |  | 2011 EUR |  |  | 2010 EUR |
Current tax |  |  | (79,255) |  |  |  | (129,127) |  |  |  | (180,613) |
Deferred tax |  |  | 74,993 |  |  |  | (52,548) |  |  |  | (40,090) |
Provision for income taxes |  |  | (4,262) |  |  |  | (181,675) |  |  |  | (220,703) |
The reconciliation between the (provision for) benefit from income taxes shown in the consolidated statements of operations, based on the effective tax rate, and expense based on the Dutch tax rate |
Year ended December 31 (in thousands) |  | 2012 EUR |  |  | % |  |  | 2011 EUR |  |  | % |  |  | 2010 EUR |  |  | % |
Income before income taxes |  |  | 1,150,578 |  |  |  | 100.0 |  |  |  | 1,648,635 |  |  |  | 100.0 |  |  |  | 1,242,523 |  |  |  | 100.0 |
Income tax provision based on ASML’s domestic rate |  |  | (287,644) |  |  |  | 25.0 |  |  |  | (412,159) |  |  |  | 25.0 |  |  |  | (316,843) |  |  |  | 25.5 |
Effects of tax rates in foreign jurisdictions |  |  | 9,786 |  |  |  | (0.9) |  |  |  | 20,663 |  |  |  | (1.3) |  |  |  | 15,878 |  |  |  | (1.3) |
Adjustments in respect of tax exempt income |  |  | 23,532 |  |  |  | (2.0) |  |  |  | 19,134 |  |  |  | (1.2) |  |  |  | 19,987 |  |  |  | (1.6) |
Adjustments in respect of changes in the applicable tax rate 1 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (569) |  |  |  | 0.1 |
Adjustments in respect of tax incentives |  |  | 143,160 |  |  |  | (12.4) |  |  |  | 180,096 |  |  |  | (10.9) |  |  |  | 66,881 |  |  |  | (5.4) |
Adjustments in respect of prior years’ current taxes |  |  | 18,275 |  |  |  | (1.6) |  |  |  | 9,097 |  |  |  | (0.6) |  |  |  | 25,648 |  |  |  | (2.1) |
Movements in the liability for unrecognized tax benefits |  |  | 95,465 |  |  |  | (8.3) |  |  |  | 6,634 |  |  |  | (0.4) |  |  |  | (28,796) |  |  |  | 2.3 |
Other credits and non-taxable items |  |  | (6,836) |  |  |  | 0.6 |  |  |  | (5,140) |  |  |  | 0.4 |  |  |  | (2,889) |  |  |  | 0.3 |
Provision for income taxes |  |  | (4,262) |  |  |  | 0.4 |  |  |  | (181,675) |  |  |  | 11.0 |  |  |  | (220,703) |  |  |  | 17.8 |
1 | At the end of 2010, the Dutch government enacted a tax rate reduction from 25.5 percent in 2010 to 25.0 percent in 2011.
Income taxes recognized directly in equity (including other comprehensive income) |
Income tax recognized in shareholders’ equity (in thousands) |  | 2012 EUR |  |  | 2011 EUR |  |  | 2010 EUR |
Current tax |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial instruments1 |  |  | (1,066) |  |  |  | 6,257 |  |  |  | 8,262 |
Tax (benefit) deficit from share-based payments |  |  | (2,116) |  |  |  | 11 |  |  |  | (106) |
Total income tax recognized in shareholders’ equity |  |  | (3,182) |  |  |  | 6,268 |  |  |  | 8,156 |
1 | Recognized directly in Other Comprehensive Income.
The deferred tax position and liability for unrecognized tax benefits recorded on the consolidated balance sheets |
As of December 31 (in thousands) |  | 2012 EUR |  |  | 2011 EUR |
Liability for unrecognized tax benefits |  |  | (59,967) |  |  |  | (155,432) |
Deferred tax position |  |  | 114,527 |  |  |  | 137,946 |
Total |  |  | 54,560 |  |  |  | (17,486) |
Reconciliation of the beginning and ending balance of the liability for unrecognized tax benefits |
As of December 31 (in thousands) |  | 2012 EUR |  |  | 2011 EUR |
Balance, January 1 |  |  | 155,432 |  |  |  | 162,066 |
Gross increases – tax positions in prior period |  |  | 4,297 |  |  |  | 11,121 |
Gross decreases – tax positions in prior period |  |  | (92,521) |  |  |  | (24,566) |
Gross increases – tax positions in current period |  |  | 3,255 |  |  |  | 21,258 |
Settlements |  |  | - |  |  |  | (10,403) |
Lapse of statute of limitations |  |  | (10,496) |  |  |  | (4,044) |
Total liability for unrecognized tax benefits |  |  | 59,967 |  |  |  | 155,432 |
The changes in deferred income tax assets and liabilities |
Changes in deferred tax assets and liabilities (in thousands) |  | 2012 EUR |  |  | 2011 EUR |
Balance, January 1 |  |  | 137,946 |  |  |  | 193,587 |
Consolidated statements of operations |  |  | (20,242) |  |  |  | (59,539) |
Effect of changes in exchange rates |  |  | (3,177) |  |  |  | 3,898 |
Balance, December 31 |  |  | 114,527 |  |  |  | 137,946 |
Deferred tax position |
As of December 31 (in thousands) |  | 2012 EUR |  |  | 2011 EUR |
Deferred tax assets – current |  |  | 103,695 |  |  |  | 120,720 |
Deferred tax assets – non-current |  |  | 39,443 |  |  |  | 38,735 |
Total deferred tax assets |  |  | 143,138 |  |  |  | 159,455 |
Deferred tax liabilities – current |  |  | (271) |  |  |  | (214) |
Deferred tax liabilities – non-current |  |  | (28,340) |  |  |  | (21,295) |
Total deferred tax liabilities |  |  | (28,611) |  |  |  | (21,509) |
Total |  |  | 114,527 |  |  |  | 137,946 |
The composition of deferred tax assets and liabilities in the consolidated financial statements |
Deferred tax assets composition of temporary differences (in thousands) |  | January 1, 2012 EUR |  |  | Consolidated statements of operations EUR |  |  | Effect of changes in exchange rates EUR |  |  | December 31, 2012 EUR |
Capitalized research and development expenditures |  |  | 34,374 |  |  |  | (6,465) |  |  |  | (506) |  |  |  | 27,403 |
Inventories |  |  | 35,820 |  |  |  | (7,351) |  |  |  | (302) |  |  |  | 28,167 |
Deferred revenue |  |  | 23,892 |  |  |  | (3,083) |  |  |  | (237) |  |  |  | 20,572 |
Provisions |  |  | 14,515 |  |  |  | 7,296 |  |  |  | (283) |  |  |  | 21,528 |
Installation and warranty reserve |  |  | 8,772 |  |  |  | (1,508) |  |  |  | (113) |  |  |  | 7,151 |
Tax effect carry-forward losses |  |  | 7,735 |  |  |  | (2,219) |  |  |  | 41 |  |  |  | 5,557 |
Fixed assets |  |  | 6,495 |  |  |  | 1,454 |  |  |  | (151) |  |  |  | 7,798 |
Restructuring and impairment |  |  | 5,146 |  |  |  | (733) |  |  |  | (77) |  |  |  | 4,336 |
Alternative minimum tax credits1 |  |  | 5,028 |  |  |  | 229 |  |  |  | (30) |  |  |  | 5,227 |
Bilateral advance pricing agreement 2 |  |  | 1,426 |  |  |  | (1,278) |  |  |  | - |  |  |  | 148 |
Share-based payments |  |  | 950 |  |  |  | 516 |  |  |  | (33) |  |  |  | 1,433 |
Other temporary differences |  |  | 15,302 |  |  |  | 140 |  |  |  | (1,624) |  |  |  | 13,818 |
Total |  |  | 159,455 |  |  |  | (13,002) |  |  |  | (3,315) |  |  |  | 143,138 |
1 | Alternative minimum tax credits relate to prepaid US taxes which are credited against future taxable profits after the carry-forward losses used.
2 | The Bilateral advance pricing agreement relates to intellectual property which is capitalized from a tax perspective resulting in a temporary difference.
Deferred tax liabilities composition of temporary differences (in thousands) |  | January 1, 2012 EUR |  |  | Consolidated statements of operations EUR |  |  | Effect of changes in exchange rates EUR |  |  | December 31, 2012 EUR |
Fixed assets |  |  | (19,108) |  |  |  | (6,965) |  |  |  | 183 |  |  |  | (25,890) |
Borrowing costs |  |  | (1,554) |  |  |  | (404) |  |  |  | - |  |  |  | (1,958) |
Other temporary differences |  |  | (847) |  |  |  | 129 |  |  |  | (45) |  |  |  | (763) |
Total |  |  | (21,509) |  |  |  | (7,240) |  |  |  | 138 |  |  |  | (28,611) |
Deferred tax assets composition of temporary differences (in thousands) |  | January 1, 2011 EUR |  |  | Consolidated statements of operations EUR |  |  | Effect of changes in exchange rates EUR |  |  | December 31, 2011 EUR |
Capitalized research and development expenditures |  |  | 27,239 |  |  |  | 5,501 |  |  |  | 1,634 |  |  |  | 34,374 |
Inventories |  |  | 71,124 |  |  |  | (35,813) |  |  |  | 509 |  |  |  | 35,820 |
Deferred revenue |  |  | 10,890 |  |  |  | 11,746 |  |  |  | 1,256 |  |  |  | 23,892 |
Provisions |  |  | 21,828 |  |  |  | (7,463) |  |  |  | 150 |  |  |  | 14,515 |
Installation and warranty reserve |  |  | 8,092 |  |  |  | 98 |  |  |  | 582 |  |  |  | 8,772 |
Tax effect carry-forward losses |  |  | 27,756 |  |  |  | (18,695) |  |  |  | (1,326) |  |  |  | 7,735 |
Fixed assets |  |  | 4,386 |  |  |  | 1,872 |  |  |  | 237 |  |  |  | 6,495 |
Restructuring and impairment |  |  | 6,074 |  |  |  | (1,063) |  |  |  | 135 |  |  |  | 5,146 |
Alternative minimum tax credits1 |  |  | 4,658 |  |  |  | 112 |  |  |  | 258 |  |  |  | 5,028 |
Bilateral advance pricing agreement2 |  |  | 7,993 |  |  |  | (6,583) |  |  |  | 16 |  |  |  | 1,426 |
Share-based payments |  |  | 1,678 |  |  |  | (808) |  |  |  | 80 |  |  |  | 950 |
Other temporary differences |  |  | 13,719 |  |  |  | 936 |  |  |  | 647 |  |  |  | 15,302 |
Total |  |  | 205,437 |  |  |  | (50,160) |  |  |  | 4,178 |  |  |  | 159,455 |
1 | Alternative minimum tax credits relate to prepaid US taxes which are credited against future taxable profits after the carry-forward losses used.
2 | The Bilateral advance pricing agreement relates to intellectual property which is capitalized from a tax perspective resulting in a temporary difference.
Deferred tax liabilities composition of temporary differences (in thousands) |  | January 1, 2011 EUR |  |  | Consolidated statements of operations EUR |  |  | Effect of changes in exchange rates EUR |  |  | December 31, 2011 EUR |
Fixed assets |  |  | (9,661) |  |  |  | (9,175) |  |  |  | (272) |  |  |  | (19,108) |
Borrowing costs |  |  | (1,231) |  |  |  | (323) |  |  |  | - |  |  |  | (1,554) |
Other temporary differences |  |  | (958) |  |  |  | 119 |  |  |  | (8) |  |  |  | (847) |
Total |  |  | (11,850) |  |  |  | (9,379) |  |  |  | (280) |  |  |  | (21,509) |

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