RECONCILIATION OF THE EFFECTIVE TAX RATE FOR THE YEAR Key developments 2013 Carlsberg Group Annual Report 2013 Consolidated financial statements SECTION 6: TAX 113 Ta x Corporation tax The nominal weighted tax rate for the Group  is calculated as domestic tax rates applic- able to profits in the entities as a proportion  of each entity’s share of the Group’s profit  before tax. 1,894m Tax totalled DKK 1,894m against DKK  1,861m in 2012. 24.1% Tax rate of 24.1%, positively impacted  by reduction in domestic tax rates. 2013 2012 % DKK million % DKK million Nominal weighted tax rate for the Carlsberg Group 21.0% 1,645 21.4% 1,737 Change in tax rate -1.3% -108 0.3% 27 Adjustments to tax for previous years -0.2% -16 -0.8% -62 Non-capitalised tax assets, net movements 2.0% 160 -1.0% -84 Non-taxable income -0.7% -55 -0.3% -26 Non-deductible expenses 3.0% 239 2.8% 226 Tax incentives etc. -0.6% -45 -1.3% -109 Special items -0.4% -30 -1.1% -90 Withholding taxes 1.5% 115 3.3% 269 Other, and tax in associates -0.2% -11 -0.3% -27 Effective tax rate for the year 24.1% 1,894 23.0% 1,861