Table:
| € million | 2017/2018 | 2018/2019 |
| --- | --- | --- |
| Actual taxes | 173 | 215 |
| thereof Germany | (14) | (9) |
| thereof international | (159) | (206) |
| thereof tax expenses/income of current period | (194) | (221) |
| thereof tax expenses/income of previous periods | (−21) | (−6) |
| Deferred taxes | 43 | 83 |
| thereof Germany | (39) | (104) |
| thereof international | (4) | (−21) |
|  | 216 | 298 |
Paragraphs:
12. Income taxes
Income taxes include the taxes on income paid or owed in the individual countries as well as deferred taxes.
1 Adjustment of previous year according to explanation in notes.
The income tax rate of the German companies of METRO consists of a corporate income tax of 15.00% plus a 5.50% solidarity surcharge on corporate income tax as well as the trade tax of 14.70% given an average assessment rate of 420.00%. All in all, this results in an aggregate tax rate of 30.53%. The tax rates are unchanged from the previous year. The income tax rates applied to foreign companies are based on the respective laws and regulations of the individual countries and vary within a range of 0.00% (2017/18: 0.00%) and 34.94% (2017/18: 44.41%).
At €298 million (2017/18: €216 million), recognised income tax expenses are €81 million higher than in the previous year. In addition to an increase in pre-tax earnings, the change is due to higher expenses for impairments on deferred taxes, among other things.
Question:
What do income taxes include?
Answer: the taxes on income paid or owed in the individual countries as well as deferred taxes