| Schedule of 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 |
) |
|