I have done some more research, and have seem to narrowed down the issue.
on line 112-114 we have this:
<?php if ($_taxHelper->displayPriceIncludingTax()): ?>
<?php echo $_coreHelper->currency($_minimalPriceInclTax) ?>
<?php else: ?>
.. is here we have a problem.
$_coreHelper->currency($_minimalPriceInclTax) does not return the correct value including tax on category pages.
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