16. Income taxes

The breakdown of income taxes is as follows:

The combined income tax rate for the German companies for 2022 amounted to 31.7% (2021: 29.6%), comprising corporate income tax at a rate of 15%, the solidarity surcharge of 5.5% on corporate income tax and trade income tax at an average rate of 14.2%. The taxation of the foreign subsidiaries is calculated on the basis of the tax rate

applicable in the respective country of domicile. Deferred taxes, calculated using the tax rates which apply respectively, are expected to apply in the various countries at the time of realization.

The income tax expense of the Group actually reported differs from the theoretical income tax expense based on the total German income tax rate for 2022 as follows:

In fiscal years 2022 and 2021, the item “Other” mainly includes other non-income taxes such as non-creditable foreign withholding tax expense in the amount of EUR 2,947 thousand (2021: EUR 1,332 thousand).

In fiscal year 2022, the item “Income taxes from previous years” mainly takes transfer pricing adjustments within the Group into account.

The income tax charged / credited directly to other comprehensive income during the year is as follows: