XML 145 R94.htm IDEA: XBRL DOCUMENT v3.24.0.1
INCOME TAXES - Deferred Tax Asset and Liability Rollforward (Details) - EUR (€)
€ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Deferred Net Tax Asset And Liabilities [Roll Forward]    
Deferred tax assets, beginning of period € 203,382  
Deferred tax liabilities, beginning of period (126,507)  
Total net deferred tax assets/(liabilities), beginning of period 76,875  
Total net deferred tax assets/(liabilities), beginning of period   € 72,784
Changes in deferred tax liability (asset) [abstract]    
Recognized in consolidated income statement  4,541 30,178
Charged to equity  6,351 (25,002)
Translation differences and other changes  (7,060) (1,085)
Deferred tax assets, end of period 217,553 203,382
Deferred tax liabilities, end of period (136,846) (126,507)
Total net deferred tax assets/(liabilities), end of period 80,707 76,875
Provisions    
Deferred Net Tax Asset And Liabilities [Roll Forward]    
Deferred tax assets, beginning of period 120,279 103,981
Changes in deferred tax liability (asset) [abstract]    
Recognized in consolidated income statement  11,121 16,556
Translation differences and other changes    (258)
Deferred tax assets, end of period 131,400 120,279
Deferred income    
Deferred Net Tax Asset And Liabilities [Roll Forward]    
Deferred tax assets, beginning of period 51,635 51,635
Changes in deferred tax liability (asset) [abstract]    
Deferred tax assets, end of period 51,635 51,635
Employee benefits    
Deferred Net Tax Asset And Liabilities [Roll Forward]    
Deferred tax assets, beginning of period 2,665 3,041
Changes in deferred tax liability (asset) [abstract]    
Charged to equity  (52) (376)
Deferred tax assets, end of period 2,613 2,665
Foreign currency exchange rate differences    
Deferred Net Tax Asset And Liabilities [Roll Forward]    
Deferred tax assets, beginning of period 3,439 610
Changes in deferred tax liability (asset) [abstract]    
Recognized in consolidated income statement  388 2,830
Translation differences and other changes    (1)
Deferred tax assets, end of period 3,827 3,439
Cash flow hedge reserve    
Deferred Net Tax Asset And Liabilities [Roll Forward]    
Deferred tax assets, beginning of period 0 8,455
Changes in deferred tax liability (asset) [abstract]    
Charged to equity    (8,455)
Deferred tax assets, end of period   0
Inventory obsolescence    
Deferred Net Tax Asset And Liabilities [Roll Forward]    
Deferred tax assets, beginning of period 100,835 69,107
Changes in deferred tax liability (asset) [abstract]    
Recognized in consolidated income statement  19,305 31,648
Translation differences and other changes  (220) 80
Deferred tax assets, end of period 119,920 100,835
Allowances for doubtful accounts    
Deferred Net Tax Asset And Liabilities [Roll Forward]    
Deferred tax assets, beginning of period 5,223 5,178
Changes in deferred tax liability (asset) [abstract]    
Recognized in consolidated income statement  (166) 50
Translation differences and other changes  3 (5)
Deferred tax assets, end of period 5,060 5,223
Depreciation    
Deferred Net Tax Asset And Liabilities [Roll Forward]    
Deferred tax assets, beginning of period 17,533 17,555
Changes in deferred tax liability (asset) [abstract]    
Recognized in consolidated income statement  264 (15)
Translation differences and other changes  (15) (7)
Deferred tax assets, end of period 17,782 17,533
Trademark step-up    
Deferred Net Tax Asset And Liabilities [Roll Forward]    
Deferred tax assets, beginning of period 85,374 84,537
Changes in deferred tax liability (asset) [abstract]    
Recognized in consolidated income statement  (6,696) 837
Deferred tax assets, end of period 78,678 85,374
Patent box    
Deferred Net Tax Asset And Liabilities [Roll Forward]    
Deferred tax assets, beginning of period 78,381 65,693
Changes in deferred tax liability (asset) [abstract]    
Recognized in consolidated income statement  15,887 12,688
Deferred tax assets, end of period 94,268 78,381
Other    
Deferred Net Tax Asset And Liabilities [Roll Forward]    
Deferred tax assets, beginning of period 14,844 14,328
Changes in deferred tax liability (asset) [abstract]    
Recognized in consolidated income statement  2,149 575
Translation differences and other changes  (2,560) (59)
Deferred tax assets, end of period 14,433 14,844
Total deferred tax assets    
Deferred Net Tax Asset And Liabilities [Roll Forward]    
Deferred tax assets, beginning of period 480,208 424,120
Changes in deferred tax liability (asset) [abstract]    
Recognized in consolidated income statement  42,252 65,169
Charged to equity  (52) (8,831)
Translation differences and other changes  (2,792) (250)
Deferred tax assets, end of period 519,616 480,208
Depreciation    
Deferred Net Tax Asset And Liabilities [Roll Forward]    
Deferred tax liabilities, beginning of period (5,057) (6,781)
Changes in deferred tax liability (asset) [abstract]    
Recognized in consolidated income statement  1,507 2,076
Translation differences and other changes  92 (352)
Deferred tax liabilities, end of period (3,458) (5,057)
Capitalization of development costs    
Deferred Net Tax Asset And Liabilities [Roll Forward]    
Deferred tax liabilities, beginning of period (355,574) (311,438)
Changes in deferred tax liability (asset) [abstract]    
Recognized in consolidated income statement  (29,683) (44,134)
Translation differences and other changes    (2)
Deferred tax liabilities, end of period (385,257) (355,574)
Employee benefits    
Deferred Net Tax Asset And Liabilities [Roll Forward]    
Deferred tax liabilities, beginning of period (1,510) (1,053)
Changes in deferred tax liability (asset) [abstract]    
Recognized in consolidated income statement  26 (457)
Deferred tax liabilities, end of period (1,484) (1,510)
Foreign currency exchange rate differences    
Deferred Net Tax Asset And Liabilities [Roll Forward]    
Deferred tax liabilities, beginning of period (1,160) (526)
Changes in deferred tax liability (asset) [abstract]    
Recognized in consolidated income statement  (1,520) (634)
Deferred tax liabilities, end of period (2,680) (1,160)
Cash flow hedge reserve    
Deferred Net Tax Asset And Liabilities [Roll Forward]    
Deferred tax liabilities, beginning of period (16,171)  
Changes in deferred tax liability (asset) [abstract]    
Charged to equity  6,403 (16,171)
Deferred tax liabilities, end of period (9,768) (16,171)
Tax on undistributed earnings    
Deferred Net Tax Asset And Liabilities [Roll Forward]    
Deferred tax liabilities, beginning of period (10,578) (17,404)
Changes in deferred tax liability (asset) [abstract]    
Recognized in consolidated income statement  (8,281) 6,826
Deferred tax liabilities, end of period (18,859) (10,578)
Other    
Deferred Net Tax Asset And Liabilities [Roll Forward]    
Deferred tax liabilities, beginning of period (13,283) (14,134)
Changes in deferred tax liability (asset) [abstract]    
Recognized in consolidated income statement  240 1,332
Translation differences and other changes  (4,360) (481)
Deferred tax liabilities, end of period (17,403) (13,283)
Total deferred tax liabilities    
Deferred Net Tax Asset And Liabilities [Roll Forward]    
Deferred tax liabilities, beginning of period (403,333) (351,336)
Changes in deferred tax liability (asset) [abstract]    
Recognized in consolidated income statement  (37,711) (34,991)
Charged to equity  6,403 (16,171)
Translation differences and other changes  (4,268) (835)
Deferred tax liabilities, end of period € (438,909) € (403,333)