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4.10 Income tax expenses

in CHF thousand   2018   2017
Current income tax   4,910   4,401
Deferred income tax   –463   2,588
Total income tax expenses   4,447   6,989

The income tax expense on the Group’s earnings before tax according to the profit and loss statement differs from the theoretical amount calculated by applying the weighted average interest rate of the Group to the Group’s earnings before tax as follows:

Calculation of income tax

in CHF thousand   2018   2017
Earnings before income taxes   –42,718   13,385
Weighted average group tax rate   3.0%   16.7%
Expected income tax   –1,265   2,231
Effect of change in local income tax rates   –11  
Non tax-deductible expenses   152   266
Use of tax losses carried forward     –679
Effect of tax loss carry-forwards not capitalized   1,187   2,533
Capitalization of previously not recognized tax loss carry-forwards     –5
Impairment of capitalized tax loss carry-forwards     2,761
Effect of disposal of goodwill and foreign exchange and selling Tritron   5,193  
Tax effects relating to other periods and other tax effects   –809   –118
Effective income tax expense   4,447   6,989

Non-capitalized tax loss carry-forwards and impairment of tax loss carry-forwards primarily concern the Industrial Systems segment. See also note 4.2.