Table:
| € millions | 2019 | 2018 | 2017 |
| --- | --- | --- | --- |
| Current tax expense |  |  |  |
| Germany | 625 | 733 | 935 |
| Foreign | 1,153 | 1,019 | 716 |
| Total current tax expense | 1,778 | 1,752 | 1,651 |
| Deferred tax expense/income |  |  |  |
| Germany | –3 | 57 | –584 |
| Foreign | –549 | –298 | –84 |
| Total deferred tax income | –552 | –241 | –668 |
| Total income tax expense | 1,226 | 1,511 | 983 |
Paragraphs:
(C.5) Income Taxes
Judgments and Estimates
We are subject to changing tax laws in multiple jurisdictions within the countries in which we operate. Our ordinary business activities also include transactions where the ultimate tax outcome is uncertain due to different interpretations of tax laws, such as those involving revenue sharing and cost reimbursement arrangements between SAP Group entities. In addition, the amount of income taxes we pay is generally subject to ongoing audits by domestic and foreign tax authorities. In determining our worldwide income tax provisions, judgment is involved in assessing whether to consider each uncertain tax treatment separately or together with one or more other uncertain tax treatments and whether to reflect the respective effect of uncertainty based on the most likely amount or the expected value. In applying these judgments, we consider the nature and the individual facts and circumstances of each uncertain tax treatment as well as the specifics of the respective jurisdiction, including applicable tax laws and our interpretation thereof.
The assessment whether a deferred tax asset is impaired requires judgment, as we need to estimate future taxable profits to determine whether the utilization of the deferred tax asset is probable. In evaluating our ability to utilize our deferred tax assets, we consider all available positive and negative evidence, including the level of historical taxable income and projections for future taxable income over the periods in which the deferred tax assets are recoverable. Our judgment regarding future taxable income is based on assumptions about future market conditions and future profits of SAP.
Judgment is also required in evaluating whether interest or penalties related to income taxes meet the definition of income taxes, and, if not, whether it is of financial nature. In this judgment, we particularly consider applicable local tax laws and interpretations on IFRS by national standard setters in the area of group financial reporting.
Tax Expense by Geographic Location
Question:
What are the geographic locations in the table considered when calculating the total current tax expense?
Answer: Germany, Foreign