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Tax Advice

Ebner Stolz Transitional CbCR Safe Harbour Quick Check

From 2024, large cor­po­ra­ti­ons will have to as­sess for the first time the ex­tent to which an ad­di­tio­nal tax is payable due to the re­qui­re­ments of the glo­bal mi­ni­mum tax in case they are not sub­ject to ta­xa­tion at an ef­fec­tive mi­ni­mum tax rate of 15 %. The dis­cus­sion draft on the Ger­man im­ple­men­ta­tion law of the Mi­ni­mum Tax Di­rec­tive pro­vi­des for tem­porary re­lief using CbCR data. The Eb­ner Stolz Tran­si­tio­nal CbCR Safe Har­bour Quick Check of­fers an in­itial as­sess­ment.

In con­crete terms, this tool-ba­sed ap­proach can be used to check, on the ba­sis of exis­ting CbCR data, en­ri­ched with cer­tain ad­di­tio­nal in­for­ma­tion, which tax ju­ris­dic­tions fall un­der the Safe Har­bour ru­les and the­re­fore no tax in­crease amount could be ap­plied for group com­pa­nies re­si­dent there in the first years of ap­pli­ca­tion.

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Fur­ther in­for­ma­tion re­gar­ding the Eb­ner Stolz Tran­si­tio­nal CbCR Safe Har­bour Quick Check can be found here.

Note: What is the cur­rent pro­ce­du­ral sta­tus of the im­ple­men­ta­tion of the glo­bal mi­ni­mum tax in Ger­many? We have com­pi­led this for you here.

25.01.2024 back to top

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