Table:
| € millions, unless otherwise stated | 2019 | 2018 | 2017 |
| --- | --- | --- | --- |
| Profit before tax | 4,596 | 5,600 | 5,029 |
| Tax expense at applicable tax rate of 26.4% rate of 26.4% (2018: 26.4%; 2017: 26.4%) | 1,212 | 1,478 | 1,327 |
| Tax effect of: |  |  |  |
| Foreign tax rates | –209 | –147 | –403 |
| Changes in tax laws and tax rates | 10 | 0 | –212 |
| Non-deductible expenses | 116 | 106 | 82 |
| Tax-exempt income | –93 | –38 | –95 |
| Withholding taxes | 138 | 91 | 131 |
| Research and development and foreign tax credits | –89 | –33 | –26 |
| Prior-year taxes | 80 | –17 | –26 |
| Reassessment of deferred tax assets, research and development tax credits, and foreign tax credits | 48 | 58 | 185 |
| Other | 13 | 13 | 20 |
| Total income tax expense | 1,226 | 1,511 | 983 |
| Effective tax rate (in %) | 26.7 | 27.0 | 19.5 |
Paragraphs:
The following table reconciles the expected income tax expense, computed by applying our combined German tax rate of 26.4% (2018: 26.4%; 2017: 26.4%), to the actual income tax expense. Our 2019 combined German tax rate includes a corporate income tax rate of 15.0% (2018: 15.0%; 2017: 15.0%), plus a solidarity surcharge of 5.5% (2018: 5.5%; 2017: 5.5%) thereon, and trade taxes of 10.6% (2018: 10.6%; 2017: 10.6%).
Relationship Between Tax Expense and Profit Before Tax
Question:
In which years was the Relationship Between Tax Expense and Profit Before Tax analyzed?
Answer: 2019, 2018, 2017