| Deferred taxes |
9. Deferred taxes
Deferred tax assets were not recognized with regard to the following items, as it is not yet possible to estimate whether taxable income will be available in the future against which the Company can use the deferred tax assets.
| Schedule of deferred tax assets |
|
|
|
|
|
|
| in CHF |
|
December 31,
2025 |
|
|
December 31,
2024 |
|
| Tax losses (Switzerland) |
|
₣ |
19,610,769 |
|
|
₣ |
11,163,549 |
|
| Tax losses (Germany) |
|
|
34,639,558 |
|
|
|
25,153,116 |
|
| Total unrecognized deferred tax assets (expiring until 2028) |
|
₣ |
54,250,327 |
|
|
₣ |
36,316,665 |
|
| Possible tax effect |
|
₣ |
16,817,601 |
|
|
₣ |
10,197,629 |
|
| |
|
|
|
|
|
|
|
|
| Deferred tax assets |
|
December 31,
2025 |
|
|
December 31,
2024 |
|
| Capital increase expenses |
|
₣ |
1,639,197 |
|
|
₣ |
1,397,446 |
|
| Balancing |
|
|
(1,639,197 |
) |
|
|
(1,397,446 |
) |
| Balance sheet recognition of deferred tax assets |
|
₣ |
- |
|
|
₣ |
- |
|
| |
|
|
|
|
|
|
|
|
| Deferred tax liabilities |
|
December 31,
2025 |
|
|
December 31,
2024 |
|
| Intangible assets from addition Veraxa Biotech GmbH |
|
₣ |
(9,652,055 |
) |
|
₣ |
(9,652,055 |
) |
| Intangible assets from addition Synimmune GmbH |
|
|
(8,840,889 |
) |
|
|
(8,840,889 |
) |
| Amortization of intangible assets |
|
|
2,413,015 |
|
|
|
1,930,412 |
|
| Gross amount of deferred tax liabilities |
|
|
(16,079,929 |
) |
|
|
(16,562,532 |
) |
| Balancing |
|
|
1,639,197 |
|
|
|
1,397,446 |
|
| Balance sheet recognition of deferred tax liabilities |
|
₣ |
(14,440,732 |
) |
|
₣ |
(15,165,086 |
) |
|