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Income tax (Tables) | 12 Months Ended
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Dec. 31, 2021
Disclosure Of Income Tax [Abstract] |
Summary of Income Tax Expense (Benefit) |
| 2021 |  | 2020 |  | 2019
| (in € millions)
Current tax expense |  |  |  |  |
Current year | 37 |  |  | 25 |  |  | 45 |
Changes in estimates in respect to prior year | 2 |  |  | (9) |  |  | (1) |
| 39 |  |  | 16 |  |  | 44 |
Deferred tax (benefit)/expense |  |  |  |  |
Temporary differences | 5 |  |  | (137) |  |  | 27 |
Change in recognition of deferred tax | 241 |  |  | (7) |  |  | (17) |
Change in tax rates | (1) |  |  | — |  |  | 1 |
Changes in estimates in respect to prior years | (1) |  |  | — |  |  | — |
| 244 |  |  | (144) |  |  | 11 |
Income tax expense/(benefit) | 283 |  |  | (128) |  |  | 55 |
Summary of Reconciliation Between Reported Tax Expense and Theoretical Tax Expense Loss Before Taxes | A reconciliation between the reported tax expense for the year, and the theoretical tax expense that would arise when applying the statutory tax rate in Luxembourg of 24.94% to the consolidated income before tax for each of the years ended December 31, 2021, 2020, and 2019 is shown in the table below:
| 2021 |  | 2020 |  | 2019
| (in € millions)
Income/(loss) before tax | 249 |  |  | (709) |  |  | (131) |
Tax using the Luxembourg tax rate | 62 |  |  | (177) |  |  | (33) |
Effect of tax rates in foreign jurisdictions | 1 |  |  | 12 |  |  | 2 |
Permanent differences | (35) |  |  | 54 |  |  | 58 |
Change in unrecognized deferred taxes | 239 |  |  | (9) |  |  | 29 |
Adjustments in respect of previous years | 1 |  |  | (9) |  |  | (1) |
Foreign withholding taxes | 12 |  |  | 1 |  |  | — |
Other | 3 |  |  | — |  |  | — |
Income tax expense/(benefit) | 283 |  |  | (128) |  |  | 55 |
Schedule of Major Components of Deferred Tax Assets and Liabilities | The major components of deferred tax assets and liabilities are comprised of the following:
| 2021 |  | 2020
| (in € millions)
Intangible assets | (66) |  |  | (61) |
Share-based compensation | 8 |  |  | 27 |
Tax losses carried forward | 53 |  |  | 224 |
Property and equipment | 58 |  |  | 91 |
Unrealized (gains)/losses | (43) |  |  | (276) |
Other | 3 |  |  | 10 |
Net deferred tax assets | 13 |  |  | 15 |
Summary of Reconciliation of Net Deferred Tax | A reconciliation of net deferred tax is shown in the table below:
| 2021 |  | 2020 |  | 2019
| (in € millions)
At January 1 | 15 |  |  | 7 |  |  | 6 |
Movement recognized in consolidated statement of operations | (240) |  |  | 144 |  |  | (11) |
Movement recognized in consolidated statement of changes in equity and other comprehensive income | 239 |  |  | (136) |  |  | 18 |
Movement due to acquisition | (1) |  |  | — |  |  | (6) |
At December 31 | 13 |  |  | 15 |  |  | 7 |
Summary of Deferred Tax Reconciliation to Balance Sheet |
Reconciliation to consolidated statement of financial position | 2021 |  | 2020
| (in € millions)
Deferred tax assets | 13 |  |  | 15 |
Summary of Deferred Tax Assets Unrecognized | Deferred tax assets have not been recognized in respect of the following items, because it is not probable that future taxable profit will be available against which entities within the Group can use the benefits.
| 2021 |  | 2020
| (in € millions)
Intangible assets | 74 |  |  | 72 |
Share-based compensation | 122 |  |  | 198 |
Tax losses carried forward | 316 |  |  | 201 |
Tax credits carried forward | 51 |  |  | 28 |
Unrealized (gains)/ losses | 7 |  |  | 1 |
Other | 60 |  |  | 35 |
Total | 630 |  |  | 535 |
Schedule of Tax Loss Carry-forwards Expected to Expire | Tax loss and credit carry-forwards as at December 31, 2021 were expected to expire as follows:
Expected expiry |  | 2022 - 2031 |  | 2032 and onwards |  | Unlimited |  | Total
|  | (in € millions)
Tax loss carry-forwards |  | — |  |  | 473 |  |  | 1,426 |  |  | 1,899 |
Research and development credit carry-forward |  | — |  |  | 52 |  |  | — |  |  | 52 |

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