29. Income tax expense
| in € thousands | 2009 | 2008 |
|---|---|---|
| Current tax expense | -47 | -108 |
| Deferred tax liabilities – domestic companies | -3,165 | -5,642 |
| Deferred tax liabilities – foreign companies | -2,499 | -12,368 |
| -5,711 | -18,118 |
In measuring deferred taxes, the tax rates applicable in accordance with IAS 12 are those valid under current legislation at the date at which the temporary differences will probably reverse. In 2009, a tax rate of 15% was used for the companies in Germany. In addition, a solidarity surcharge of 5.5% on the calculated corporation tax was recognised. The respective local tax rates were applied for companies in other countries. Deferred taxes were released in connection with the reduction in the rate of corporation tax in Hungary from 20% to 19% from 2010.