3.8 Income tax expenses

in CHF thousand   2020   2019
Current income tax   1,350   3,361
Deferred income tax   –1,410   –743
Total income tax expenses   –60   2,618

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   2020   2019
Earnings before income taxes   14,932   13,499
Weighted average group tax rate   25.3%   26.0%
Expected income tax   3,780   3,511
Non tax-deductible expenses   11   143
Tax-exempt earnings   –199  
Effect of tax loss carry-forwards not capitalised   26   536
Capitalisation and use of previously unrecognised loss carry forwards   –3,360   –1,685
Tax effects relating to other periods and other tax effects   –318   113
Effective income tax expense   –60   2,618

The capitalisation and use of loss carry-forwards line item mainly derives from the operating result of Zeiser GmbH and of Orell Füssli Ltd.