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v3.23.1

Taxes on Income (Schedule of Theoretical Tax) (Details) € in Thousands, $ in Thousands | 12 Months Ended
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Dec. 31, 2022 EUR (€) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 EUR (€) | Dec. 31, 2020 EUR (€)
Major components of tax expense (income) [abstract] |  |  |  |  |
Profit (loss) before taxes on income | € 2,243 | $ 2,390 | € (21,921) |  | € (6,293)
Primary tax rate of the Company | 23.00% | 23.00% | 23.00% |  | 23.00%
Tax benefit (tax expenses) calculated according to the Company’s primary tax rate | € (516) |  | € 5,042 |  | € 1,447
Different tax rate of foreign subsidiaries | (526) |  | (76) |  | (576)
Neutralization of tax calculated in respect of the Company's share in profits of equity accounted investees | 277 |  | 27 |  | 351
Difference between measurement basis of income (expenses) for tax purposes and measurement basis of income (expenses) for financial reporting purposes | (706) |  | 0 |  | 0
Changes in deferred taxes for tax losses and benefits from previous years for which deferred taxes were not created in the past | 282 |  | 0 |  | 483
Utilization of tax losses and benefits from prior years for which deferred taxes were not created | 566 |  | 0 |  | 0
Change in temporary differences for which deferred tax were not recognized | 0 |  | 65 |  | 325
Current year tax losses and benefits for which deferred taxes were not created | (1,345) |  | (2,770) |  | (1,910)
Tax benefit (tax expenses) in respect to previous years and others | (135) |  | (7) |  | 5
Actual tax benefit (taxes on income) | € (2,103) | $ (2,243) | € 2,281 | [1] | € 125
[1] | Restated following application of an amendment to IAS 16 - see Note 2C.

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- Definition Represents the amount of difference between measurement basis of income (expenses) for tax purposes and measurement basis of income (expenses) for financial reporting purposes. + References No definition available. + Details
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