In artikel 8.8 Wet MB 2024 is tijdelijke veiligehavenregel op grond van CbCR opgenomen. De tijdelijke veiligehavenregel op grond van CbCR is erop gericht de administratieve lasten ten aanzien van de Pijler 2-wetgeving te verlichten. Deze verlichting wordt gerealiseerd doordat groepen ervoor kunnen kiezen om in een staat in plaats van een gedetailleerde Pijler 2-berekening, een vereenvoudigde berekening te hanteren waarbij wordt aangesloten bij gegevens die reeds voorhanden zijn (in dit geval bij wijze van een landenrapport). De vereenvoudiging die wordt geboden door de tijdelijke veiligehavenmaatregel op grond van CbCR is een administratieve vereenvoudiging en is in beginsel niet bedoeld om te resulteren in een lager bedrag aan bijheffing dan de bijheffing die is verschuldigd op basis van de andere regels die in de Wet MB 2024 zijn opgenomen.1
In artikel 8.8, eerste lid, Wet MB 2024 (aant. 2) is geregeld onder welke voorwaarden de tijdelijke veiligehavenregel op grond van CbCR van toepassing is en wat daarvan de gevolgen zijn. Uit de bepaling volgt dat de tijdelijke veiligehavenregel, mits daarvoor wordt gekozen, van toepassing is indien sprake is van een multinationale groep die over een verslagjaar in een staat voldoet aan de CbCR de minimis-toets, de CbCR-(vereenvoudigde)effectieftarieftoets en/of de CbCR-routinematigewinstentoets, en het verslagjaar aanvangt op of voor 31 december 2026 en eindigt voor 1 juli 2028 (overgangsperiode). Indien de tijdelijke veiligehavenregel op grond van CbCR van toepassing is, bedraagt de over een verslagjaar in een staat verschuldigde bijheffing nihil.
Artikel 8.8, tweede lid, Wet MB 2024 (aant. 3) stelt een additionele eis aan de toepassing van de in artikel 8.8, eerste lid, onderdeel a, Wet MB 2024 opgenomen CbCR de minimis-toets. De eis geldt uitsluitend in situaties waarin de multinationale groep in een staat groepsentiteiten ter verkoop houdt. In dat geval moet de som van de totale inkomsten zoals gerapporteerd in het kwalificerende landenrapport voor die staat worden vermeerderd met de omzet van de in die staat ter verkoop gehouden groepsentiteiten, en mag dit (gezamenlijke) bedrag niet meer bedragen dan € 10.000.000.
In artikel 8.8, derde lid, Wet MB 2024 (aant. 4) is geregeld op welke (vereenvoudigde) wijze het effectieve belastingtarief moet worden berekend voor de toepassing van artikel 8.8, eerste lid, onderdeel b, Wet MB 2024 (de CbCR-(vereenvoudigde)effectieftarieftoets). Het effectieve belastingtarief wordt vereenvoudigd berekend door de vereenvoudigde betrokken belastingen te delen door de winst vóór winstbelasting, en dit bedrag vervolgens te vermenigvuldigen met 100%.
In artikel 8.8, vierde lid, Wet MB 2024 (aant. 5) is geregeld dat voor de berekening van de vereenvoudigde betrokken belastingen (als bedoeld in artikel 8.8, derde lid, Wet MB 2024) de in de financiële verslaggeving gerapporteerde onzekere belastingposities en belastinglatenties als bedoeld in artikel 14.1, tweede lid, onderdelen b t/m e, WMB 2024 in de staat waarvoor het effectieve belastingtarief vereenvoudigd wordt berekend, niet in aanmerking worden genomen.
Artikel 8.8, vijfde lid, Wet MB 2024 (aant. 6) bevat een aanvullende regel voor de vaststelling van de 'winst vóór winstbelasting' als bedoeld in artikel 8.8, eerste lid, onderdelen a, b en c, en het derde lid, Wet MB 2024. De regeling is van toepassing indien sprake is van een nettovermogensverlies van meer € 50.000.000, indien en voor zover dat verlies voortvloeit uit wijzigingen in de reële waarde van een belang (niet zijnde een portfoliobelang).
In artikel 8.8, zesde lid, Wet MB 2024 (aant. 7) is een regeling opgenomen voor de vaststelling van de totale inkomsten en de winst vóór winstbelasting van een groepsentiteit, wat betreft het in aanmerking nemen van betalingen uit hoofde van een geldverstrekking (binnen de groep), als rente.
In artikel 8.8, zevende lid, Wet MB 2024 (aant. 8) is een regeling opgenomen voor de situatie waarin de uiteindelijkemoederentiteit van de multinationale groep in de staat waarin zij is gevestigd is onderworpen aan een aftrekbaardividendstelsel.
Artikel 8.8, achtste lid, Wet MB 2024 (aant. 9) bevat een regeling voor de toepassing van de tijdelijke veiligehavenregel ten aanzien van beleggingsentiteiten en verzekeringsbeleggingsentiteiten. Het zevende lid ziet in het bijzonder op de toerekening van de winst vóór winstbelasting, de vereenvoudigde betrokken belastingen en de totale inkomsten van een (verzekerings)beleggingsentiteit aan groepsentiteit-belanghouders van die entiteit.
Artikel 8.8, negende lid, Wet MB 2024 (aant. 10) bevat eveneens een regeling voor de toepassing van de tijdelijke veiligehavenregel ten aanzien van beleggingsentiteiten en verzekeringsbeleggingsentiteiten. Het achtste lid ziet in het bijzonder op de toerekening van de winst vóór winstbelasting, de vereenvoudigde betrokken belastingen en de totale inkomsten van een (verzekerings)beleggingsentiteit ingeval sprake is van belanghouders die geen groepsentiteit-belanghouder zijn.
Artikel 8.8, tiende lid, Wet MB 2024 (aant. 11) bevat een aanvullend voorschrift voor de toepassing van de keuzeregeling die is opgenomen in artikel 7.4, eerste lid, Wet MB 2024. Artikel 8.8, tiende lid, Wet MB 2024 regelt dat indien de tijdelijke veiligehavenregel op grond van CbCR in een bepaald verslagjaar in een staat is toegepast, de keuze voor toepassing van artikel 7.4, eerste lid, Wet MB 2024 moet worden gemaakt in de bijheffing-informatieaangifte over het eerste verslagjaar waarin de tijdelijke veiligehavenregel op grond van CbCR ten aanzien van die staat niet (langer) wordt toegepast.
In artikel 8.8, elfde lid, Wet MB 2024 (aant. 12) is een regeling opgenomen voor situaties waarin een multinationale of binnenlandse groep geen verplichting heeft tot het opstellen van een kwalificerend landenrapport.
In artikel 8.8, twaalfde lid, Wet MB 2024 (aant. 13) is een aantal definities opgenomen van begrippen die voor de toepassing van artikel 8.8 Wet MB 2024 van belang zijn. Het gaat om de begrippen kwalificerendlandenrapport, kwalificerendefinanciëleverslaggeving en het voor het verslagjaar geldende overgangstarief.
In artikel 8.8, dertiende lid, Wet MB 2024 (aant. 14) is een delegatiegrondslag opgenomen voor het vaststellen van regels over aankoopprijsaanpassingen in de kwalificerende financiële verslaggeving en de gevolgen daarvan voor de toepassing van de tijdelijke veiligehavenregel op grond van CbCR.
Parlementaire behandeling
'Het voorgestelde artikel 8.8 bevat de tijdelijke veiligehavenregels op basis van een kwalificerend landenrapport. De tijdelijke veiligehavenregels zijn slechts van toepassing tijdens een overgangsperiode. De vereenvoudiging die wordt geboden door de tijdelijke veiligehavenmaatregel is een administratieve vereenvoudiging en is in beginsel niet bedoeld om te resulteren in een lager bedrag aan bijheffing dan de bijheffing die verschuldigd is op basis van de andere in dit wetsvoorstel opgenomen regels.'
OESO-modelregels inzake Pijler 2. OESO-commentaar (2025). Annex A. Safe Harbours: Global Anti-Base Erosion Rules (Pillar Two)
'Agreed Safe Harbours
(...)
3. The Transitional CbCR Safe Harbour described in Chapter 1 is designed as a short-term measure that would effectively exclude an MNE’s operations in certain lower-risk jurisdictions from the scope of GloBE in the initial years, thereby providing relief to MNEs in respect of their GloBE compliance obligations as they implement the rules. The safe harbour would allow an MNE to avoid undertaking detailed GloBE calculations in respect of a jurisdiction if it can demonstrate, based on its qualifying CbCR and financial accounting data, that in that jurisdiction it has revenue and income below the de minimis threshold (the de minimis test), an ETR that equals or exceeds an agreed rate (the ETR test), or no excess profits after excluding routine profits (the routine profits test). The Transitional CbCR Safe Harbour uses Revenue and Profit (Loss) before Income Tax from an MNE’s CbC Report and income tax expense from an MNE’s financial accounts (after eliminating taxes which are not Covered Taxes and Uncertain Tax Positions) to determine whether the MNE’s operations in a jurisdiction meet these tests. MNEs would still be required to perform a full Substance-based Income Exclusion (SBIE) calculation to meet the routine profits test.'
OECD (2025), Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2025): Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/10.1787/a551b351-en, p. 321.
'1. The safe harbour described in this Chapter is designed to provide transitional relief for MNE Groups in the initial years during which the GloBE Rules come into effect. This safe harbour seeks to ameliorate the immediate compliance difficulties that MNEs will face in building systems to collect the data needed for undertaking full GloBE calculations by limiting the circumstances in which an MNE will be required to undertake such calculations to a smaller number of higher-risk jurisdictions. The design of the safe harbour is focused on bright-line rules that use readily available and easily verifiable data rather than seeking to achieve a high degree of precision by undertaking the full GloBE calculations for a jurisdiction. The Transitional CbCR Safe Harbour operates through the use of simplified jurisdictional revenue and income information contained in an MNE’s Qualified CbC Report, and jurisdictional tax information contained in an MNE’s Qualified Financial Statements. It applies to jurisdictions in which Constituent Entities of the MNE are located (“Tested Jurisdiction”). The operation of the safe harbour works as follows.
a.
The MNE Group’s Total Revenue and Profit (Loss) before Income Tax for each jurisdiction is extracted directly from the Qualified CbC Report. If a Tested Jurisdiction produces revenue and income that meet the de minimis test, then the Tested Jurisdiction qualifies for the safe harbour.
b.
The Tested Jurisdiction can also qualify for the safe harbour if its ETR is equal to or greater than the Transition Rate. The ETR is calculated using Profit (Loss) before Income Tax data from CbCR and the income tax expense reflected in the Qualified Financial Statements. The income tax expense used for the ETR test therefore includes deferred items and does not require any adjustments under GloBE (such as the allocation of CFC or Main Entity taxes), other than the removal of taxes which are not Covered Taxes and Uncertain Tax Positions.
c.
The Tested Jurisdiction can qualify for the Transitional CbCR Safe Harbour if it meets the routine profits test. Under this test, an MNE would calculate the jurisdiction’s SBIE in accordance with the GloBE Rules (including the Commentary and any Agreed Administrative Guidance) and compare that to the jurisdiction’s Profit (Loss) before Income Tax as reported in the MNE’s Qualified CbC Report. If a Tested Jurisdiction’s SBIE amount is equal to or exceeds its Profit (Loss) before Income Tax, it means the Tested Jurisdiction is less likely to have Excess Profits on which Top-up Tax could be applied, and the Tested Jurisdiction would qualify for the safe harbour.
2. The Transitional CbCR Safe Harbour applies only where the MNE Group prepares its CbC Report using Qualified Financial Statements (discussed further below). Furthermore, the safe harbour does not apply in certain cases identified further in this chapter where the CbC Report as a whole does not provide a reliable indication of the income of the MNE Group. For example, the safe harbour does not apply where the CbC Report does not include all of the information of a Multi-Parented MNE Group. The safe harbour is also limited to a transitional period that applies to Fiscal Years beginning on or before 31/12/2026 but not including a Fiscal Year that ends after 30/6/2028.
3. If an MNE Group has not applied the Transitional CbCR Safe Harbour with respect to a jurisdiction in a Fiscal Year in which the MNE Group is subject to the GloBE Rules, the MNE Group cannot qualify for that safe harbour for that jurisdiction in a subsequent year. Further detail on the operation of the Transitional Period, including the application of the transition rules under Article 9.1, is set out below.
4. To access the safe harbour, the MNE Group would need to comply with the filing requirements in the GloBE Information Return that are specific to the Transitional CbCR Safe Harbour. For example, a Tested Jurisdiction that would like to apply the routine profits safe harbour would need to include, in its GloBE Information Return, the same information for its SBIE calculation that it would otherwise be required to include if it performed a full SBIE calculation under Article 5.3 of the GloBE Rules.
5. The Transitional CbCR Safe Harbour uses CbCR and financial account information as proxies for determining whether Tested Jurisdictions are likely to have an ETR that is at or above the minimum rate, income and revenue that is less than the de minimis threshold, or income that is equal or less than the SBIE amount. Given that they are proxies, the CbCR or financial accounting information may include extraneous items that are out of scope from the GloBE Rules (for example, the income of certain Excluded Entities). However, once it has been determined that a Tested Jurisdiction meets the ETR test, de minimis test or routine profits test, then any Constituent Entity that is located in the qualifying Tested Jurisdiction will qualify for the safe harbour in accordance with Article 8.2.'
OECD (2025), Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2025): Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/10.1787/a551b351-en, p. 323-324.
Commentaar (2024) bij de OESO-modelregels inzake Pijler 2. Annex A. Safe Harbours: Global Anti-Base Erosion Rules (Pillar Two).
'3. The Transitional CbCR Safe Harbour described in Chapter 1 is designed as a short-term measure that would effectively exclude an MNE’s operations in certain lower-risk jurisdictions from the scope of GloBE in the initial years, thereby providing relief to MNEs in respect of their GloBE compliance obligations as they implement the rules. The safe harbour would allow an MNE to avoid undertaking detailed GloBE calculations in respect of a jurisdiction if it can demonstrate, based on its qualifying CbCR and financial accounting data, that in that jurisdiction it has revenue and income below the de minimis threshold (the de minimis test), an ETR that equals or exceeds an agreed rate (the ETR test), or no excess profits after excluding routine profits (the routine profits test). The Transitional CbCR Safe Harbour uses Revenue and Profit (Loss) before Income Tax from an MNE’s CbC Report and income tax expense from an MNE’s financial accounts (after eliminating taxes which are not Covered Taxes and Uncertain Tax Positions) to determine whether the MNE’s operations in a jurisdiction meet these tests. MNEs would still be required to perform a full Substance-based Income Exclusion (SBIE) calculation to meet the routine profits test.'
OECD (2024), Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2023): Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/10.1787/b849f926-en, p. 287.
Commentaar (2024) bij de OESO-modelregels inzake Pijler 2. Annex A, Chapter 1 (Transitional CbCR Safe Harbour).
'1. The safe harbour described in this Chapter is designed to provide transitional relief for MNE Groups in the initial years during which the GloBE Rules come into effect. This safe harbour seeks to ameliorate the immediate compliance difficulties that MNEs will face in building systems to collect the data needed for undertaking full GloBE calculations by limiting the circumstances in which an MNE will be required to undertake such calculations to a smaller number of higher-risk jurisdictions. The design of the safe harbour is focused on bright-line rules that use readily available and easily verifiable data rather than seeking to achieve a high degree of precision by undertaking the full GloBE calculations for a jurisdiction. The Transitional CbCR Safe Harbour operates through the use of simplified jurisdictional revenue and income information contained in an MNE’s Qualified CbC Report, and jurisdictional tax information contained in an MNE’s Qualified Financial Statements. It applies to jurisdictions in which Constituent Entities of the MNE are located (“Tested Jurisdiction”). The operation of the safe harbour works as follows.
a.
The MNE Group’s Total Revenue and Profit (Loss) before Income Tax for each jurisdiction is extracted directly from the Qualified CbC Report. If a Tested Jurisdiction produces revenue and income that meet the de minimis test, then the Tested Jurisdiction qualifies for the safe harbour.
b.
The Tested Jurisdiction can also qualify for the safe harbour if its ETR is equal to or greater than the Transition Rate. The ETR is calculated using Profit (Loss) before Income Tax data from CbCR and the income tax expense reflected in the Qualified Financial Statements. The income tax expense used for the ETR test therefore includes deferred items and does not require anyadjustments under GloBE (such as the allocation of CFC or Main Entity taxes), other than the removal of taxes which are not Covered Taxes and Uncertain Tax Positions.
c.
The Tested Jurisdiction can qualify for the Transitional CbCR Safe Harbour if it meets the routine profits test. Under this test, an MNE would calculate the jurisdiction’s SBIE in accordance with the GloBE Rules (including the Commentary and any Agreed Administrative Guidance) and compare that to the jurisdiction’s Profit (Loss) before Income Tax as reported in the MNE’s Qualified CbC Report. If a Tested Jurisdiction’s SBIE amount is equal to or exceeds its Profit (Loss) beforeIncome Tax, it means the Tested Jurisdiction is less likely to have Excess Profits on which Top-up Tax could be applied, and the Tested Jurisdiction would qualify for the safe harbour.
2. The Transitional CbCR Safe Harbour applies only where the MNE Group prepares its CbC Reportusing Qualified Financial Statements (discussed further below). Furthermore, the safe harbour does not apply in certain cases identified further in this chapter where the CbC Report as a whole does not provide a reliable indication of the income of the MNE Group. For example, the safe harbour does not apply where the CbC Report does not include all of the information of a Multi-Parented MNE Group. The safe harbour is also limited to a transitional period that applies to Fiscal Years beginning on or before 31/12/2026 but not including a Fiscal Year that ends after 30/6/2028.
3. If an MNE Group has not applied the Transitional CbCR Safe Harbour with respect to a jurisdictionin a Fiscal Year in which the MNE Group is subject to the GloBE Rules, the MNE Group cannot qualify for that safe harbour for that jurisdiction in a subsequent year. Further detail on the operation of the Transitional Period, including the application of the transition rules under Article 9.1, is set out below.
4. To access the safe harbour, the MNE Group would need to comply with the filing requirements in the GloBE Information Return that are specific to the Transitional CbCR Safe Harbour. For example, a Tested Jurisdiction that would like to apply the routine profits safe harbour would need to include, in its GloBE Information Return, the same information for its SBIE calculation that it would otherwise be required to include if it performed a full SBIE calculation under Article 5.3 of the GloBE Rules.
5. The Transitional CbCR Safe Harbour uses CbCR and financial account information as proxies for determining whether Tested Jurisdictions are likely to have an ETR that is at or above the minimum rate, income and revenue that is less than the de minimis threshold, or income that is equal or less than the SBIE amount. Given that they are proxies, the CbCR or financial accounting information may include extraneous items that are out of scope from the GloBE Rules (for example, the income of certain Excluded Entities). However, once it has been determined that a Tested Jurisdiction meets the ETR test, de minimis test or routine profits test, then any Constituent Entity that is located in the qualifying Tested Jurisdiction will qualify for the safe harbour in accordance with Article 8.2.'
OECD (2024), Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2023): Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/10.1787/b849f926-en, p. 288-289.
Veiligehavenregels bij de OESO-modelregels inzake Pijler 2 (2022). Introduction.
'3. The Transitional CbCR Safe Harbour described in Chapter 1 is designed as a short-term measure that would effectively exclude an MNE’s operations in certain lower-risk jurisdictions from the scope of GloBE in the initial years, thereby providing relief to MNEs in respect of their GloBE compliance obligations as they implement the rules. The safe harbour would allow an MNE to avoid undertaking detailed GloBE calculations in respect of a jurisdiction if it can demonstrate, based on its qualifying CbCR and financial accounting data, that in that jurisdiction it has revenue and income below the de minimis threshold (the de minimis test), an ETR that equals or exceeds an agreed rate (the ETR test), or no excess profits after excluding routine profits (the routine profits test). The Transitional CbCR Safe Harbour uses Revenue and Profit (Loss) before Income Tax from an MNE’s CbC Report and income tax expense from an MNE’s financial accounts (after eliminating taxes which are not Covered Taxes and Uncertain Tax Positions) to determine whether the MNE’s operations in a jurisdiction meet these tests. MNEs would still be required to perform a full Substance-based Income Exclusion (SBIE) calculation to meet the routine profits test.'
Veiligehavenregels bij de OESO-modelregels inzake Pijler 2. Transitional CbCR Safe Harbour. Overview.
'9. The safe harbour described in this Chapter is designed to provide transitional relief for MNE Groups in the initial years during which the GloBE Rules come into effect. This safe harbour seeks to ameliorate the immediate compliance difficulties that MNEs will face in building systems to collect the data needed for undertaking full GloBE calculations by limiting the circumstances in which an MNE will be required to undertake such calculations to a smaller number of higher-risk jurisdictions. The design of the safe harbour is focused on bright-line rules that use readily available and easily verifiable data rather than seeking to achieve a high degree of precision by undertaking the full GloBE calculations for a jurisdiction. The Transitional CbCR Safe Harbour operates through the use of simplified jurisdictional revenue and income information contained in an MNE’s Qualified CbC Report, and jurisdictional tax information contained in an MNE’s Qualified Financial Statements. It applies to jurisdictions in which Constituent Entities of the MNE are located (“Tested Jurisdiction”). The operation of the safe harbour works as follows.
The MNE Group’s Total Revenue and Profit (Loss) before Income Tax for each jurisdiction is extracted directly from the Qualified CbC Report. If a Tested Jurisdiction produces revenue and income that meet the de minimis test, then the Tested Jurisdiction qualifies for the safe harbour.
The Tested Jurisdiction can also qualify for the safe harbour if its ETR is equal to or greater than the Transition Rate. The ETR is calculated using Profit (Loss) before Income Tax data from CbCR and the income tax expense reflected in the Qualified Financial Statements. The income tax expense used for the ETR test therefore includes deferred items and does not require any adjustments under GloBE (such as the allocation of CFC or Main Entity taxes), other than the removal of taxes which are not Covered Taxes and Uncertain Tax Positions.
The Tested Jurisdiction can qualify for the Transitional CbCR Safe Harbour if it meets the routine profits test. Under this test, an MNE would calculate the jurisdiction’s SBIE in accordance with the GloBE Rules (including the Commentary and any Agreed Administrative Guidance) and compare that to the jurisdiction’s Profit (Loss) before Income Tax as reported in the MNE’s Qualified CbC Report. If a Tested Jurisdiction’s SBIE amount is equal to or exceeds its Profit (Loss) before Income Tax, it means the Tested Jurisdiction is less likely to have Excess Profits on which Top-up Tax could be applied, and the Tested Jurisdiction would qualify for the safe harbour.
10. The Transitional CbCR Safe Harbour applies only where the MNE Group prepares its CbC Report using Qualified Financial Statements (discussed further below). Furthermore, the safe harbour does not apply in certain cases identified further in this chapter where the CbC Report as a whole does not provide a reliable indication of the income of the MNE Group. For example, the safe harbour does not apply where the CbC Report does not include all of the information of a Multi-Parented MNE Group. The safe harbour is also limited to a transitional period that applies to Fiscal Years beginning on or before 31/12/2026 but not including a Fiscal Year that ends after 30/6/2028.
11. If an MNE Group has not applied the Transitional CbCR Safe Harbour with respect to a jurisdiction in a Fiscal Year in which the MNE Group is subject to the GloBE Rules, the MNE Group cannot qualify for that safe harbour for that jurisdiction in a subsequent year. Further detail on the operation of the Transitional Period, including the application of the transition rules under Article 9.1, is set out below.
12. To access the safe harbour, the MNE Group would need to comply with the filing requirements in the GloBE Information Return that are specific to the Transitional CbCR Safe Harbour. For example, a Tested Jurisdiction that would like to apply the routine profits safe harbour would need to include, in its GloBE Information Return, the same information for its SBIE calculation that it would otherwise be required to include if it performed a full SBIE calculation under Article 5.3 of the GloBE Rules.'
S.B. Law, 'Compliance with Global Minimum Tax Rules in the First Years – Application of the Transitional CbCR Safe Harbour Rules', Bulletin for International Taxation, 2025 (Volume 79), no. 6/7, p. 188-194. De auteur geeft aan dat het de verwachting is dat de tijdelijke veiligehavenregel van toepassing is op activiteiten van een MNE-groep in landen die economisch onbeduidend zijn, waarschijnlijk worden belast tegen een tarief van 15% of hoger, of geen overwinst genereren (zie par. 2.1).
Vakstudie Vennootschapsbelasting, art. 8.8 Wet minimumbelasting 2024, aant. 1.1
Aant. 1.1 Inleiding
Actueel t/m 03-05-2026
03-05-2026, het commentaar is bijgewerkt t/m BNB 2026/57 en V-N 2026/17.30.
31-12-2023 tot: -
Vakstudie Vennootschapsbelasting, art. 8.8 Wet minimumbelasting 2024, aant. 1.1
Minimumbelasting (V)
minimumbelasting
Wet minimumbelasting 2024 artikel 8.8
Beschouwing
In artikel 8.8 Wet MB 2024 is tijdelijke veiligehavenregel op grond van CbCR opgenomen. De tijdelijke veiligehavenregel op grond van CbCR is erop gericht de administratieve lasten ten aanzien van de Pijler 2-wetgeving te verlichten. Deze verlichting wordt gerealiseerd doordat groepen ervoor kunnen kiezen om in een staat in plaats van een gedetailleerde Pijler 2-berekening, een vereenvoudigde berekening te hanteren waarbij wordt aangesloten bij gegevens die reeds voorhanden zijn (in dit geval bij wijze van een landenrapport). De vereenvoudiging die wordt geboden door de tijdelijke veiligehavenmaatregel op grond van CbCR is een administratieve vereenvoudiging en is in beginsel niet bedoeld om te resulteren in een lager bedrag aan bijheffing dan de bijheffing die is verschuldigd op basis van de andere regels die in de Wet MB 2024 zijn opgenomen.1
In artikel 8.8, eerste lid, Wet MB 2024 (aant. 2) is geregeld onder welke voorwaarden de tijdelijke veiligehavenregel op grond van CbCR van toepassing is en wat daarvan de gevolgen zijn. Uit de bepaling volgt dat de tijdelijke veiligehavenregel, mits daarvoor wordt gekozen, van toepassing is indien sprake is van een multinationale groep die over een verslagjaar in een staat voldoet aan de CbCR de minimis-toets, de CbCR-(vereenvoudigde)effectieftarieftoets en/of de CbCR-routinematigewinstentoets, en het verslagjaar aanvangt op of voor 31 december 2026 en eindigt voor 1 juli 2028 (overgangsperiode). Indien de tijdelijke veiligehavenregel op grond van CbCR van toepassing is, bedraagt de over een verslagjaar in een staat verschuldigde bijheffing nihil.
Artikel 8.8, tweede lid, Wet MB 2024 (aant. 3) stelt een additionele eis aan de toepassing van de in artikel 8.8, eerste lid, onderdeel a, Wet MB 2024 opgenomen CbCR de minimis-toets. De eis geldt uitsluitend in situaties waarin de multinationale groep in een staat groepsentiteiten ter verkoop houdt. In dat geval moet de som van de totale inkomsten zoals gerapporteerd in het kwalificerende landenrapport voor die staat worden vermeerderd met de omzet van de in die staat ter verkoop gehouden groepsentiteiten, en mag dit (gezamenlijke) bedrag niet meer bedragen dan € 10.000.000.
In artikel 8.8, derde lid, Wet MB 2024 (aant. 4) is geregeld op welke (vereenvoudigde) wijze het effectieve belastingtarief moet worden berekend voor de toepassing van artikel 8.8, eerste lid, onderdeel b, Wet MB 2024 (de CbCR-(vereenvoudigde)effectieftarieftoets). Het effectieve belastingtarief wordt vereenvoudigd berekend door de vereenvoudigde betrokken belastingen te delen door de winst vóór winstbelasting, en dit bedrag vervolgens te vermenigvuldigen met 100%.
In artikel 8.8, vierde lid, Wet MB 2024 (aant. 5) is geregeld dat voor de berekening van de vereenvoudigde betrokken belastingen (als bedoeld in artikel 8.8, derde lid, Wet MB 2024) de in de financiële verslaggeving gerapporteerde onzekere belastingposities en belastinglatenties als bedoeld in artikel 14.1, tweede lid, onderdelen b t/m e, WMB 2024 in de staat waarvoor het effectieve belastingtarief vereenvoudigd wordt berekend, niet in aanmerking worden genomen.
Artikel 8.8, vijfde lid, Wet MB 2024 (aant. 6) bevat een aanvullende regel voor de vaststelling van de 'winst vóór winstbelasting' als bedoeld in artikel 8.8, eerste lid, onderdelen a, b en c, en het derde lid, Wet MB 2024. De regeling is van toepassing indien sprake is van een nettovermogensverlies van meer € 50.000.000, indien en voor zover dat verlies voortvloeit uit wijzigingen in de reële waarde van een belang (niet zijnde een portfoliobelang).
In artikel 8.8, zesde lid, Wet MB 2024 (aant. 7) is een regeling opgenomen voor de vaststelling van de totale inkomsten en de winst vóór winstbelasting van een groepsentiteit, wat betreft het in aanmerking nemen van betalingen uit hoofde van een geldverstrekking (binnen de groep), als rente.
In artikel 8.8, zevende lid, Wet MB 2024 (aant. 8) is een regeling opgenomen voor de situatie waarin de uiteindelijkemoederentiteit van de multinationale groep in de staat waarin zij is gevestigd is onderworpen aan een aftrekbaardividendstelsel.
Artikel 8.8, achtste lid, Wet MB 2024 (aant. 9) bevat een regeling voor de toepassing van de tijdelijke veiligehavenregel ten aanzien van beleggingsentiteiten en verzekeringsbeleggingsentiteiten. Het zevende lid ziet in het bijzonder op de toerekening van de winst vóór winstbelasting, de vereenvoudigde betrokken belastingen en de totale inkomsten van een (verzekerings)beleggingsentiteit aan groepsentiteit-belanghouders van die entiteit.
Artikel 8.8, negende lid, Wet MB 2024 (aant. 10) bevat eveneens een regeling voor de toepassing van de tijdelijke veiligehavenregel ten aanzien van beleggingsentiteiten en verzekeringsbeleggingsentiteiten. Het achtste lid ziet in het bijzonder op de toerekening van de winst vóór winstbelasting, de vereenvoudigde betrokken belastingen en de totale inkomsten van een (verzekerings)beleggingsentiteit ingeval sprake is van belanghouders die geen groepsentiteit-belanghouder zijn.
Artikel 8.8, tiende lid, Wet MB 2024 (aant. 11) bevat een aanvullend voorschrift voor de toepassing van de keuzeregeling die is opgenomen in artikel 7.4, eerste lid, Wet MB 2024. Artikel 8.8, tiende lid, Wet MB 2024 regelt dat indien de tijdelijke veiligehavenregel op grond van CbCR in een bepaald verslagjaar in een staat is toegepast, de keuze voor toepassing van artikel 7.4, eerste lid, Wet MB 2024 moet worden gemaakt in de bijheffing-informatieaangifte over het eerste verslagjaar waarin de tijdelijke veiligehavenregel op grond van CbCR ten aanzien van die staat niet (langer) wordt toegepast.
In artikel 8.8, elfde lid, Wet MB 2024 (aant. 12) is een regeling opgenomen voor situaties waarin een multinationale of binnenlandse groep geen verplichting heeft tot het opstellen van een kwalificerend landenrapport.
In artikel 8.8, twaalfde lid, Wet MB 2024 (aant. 13) is een aantal definities opgenomen van begrippen die voor de toepassing van artikel 8.8 Wet MB 2024 van belang zijn. Het gaat om de begrippen kwalificerendlandenrapport, kwalificerendefinanciëleverslaggeving en het voor het verslagjaar geldende overgangstarief.
In artikel 8.8, dertiende lid, Wet MB 2024 (aant. 14) is een delegatiegrondslag opgenomen voor het vaststellen van regels over aankoopprijsaanpassingen in de kwalificerende financiële verslaggeving en de gevolgen daarvan voor de toepassing van de tijdelijke veiligehavenregel op grond van CbCR.
'Het voorgestelde artikel 8.8 bevat de tijdelijke veiligehavenregels op basis van een kwalificerend landenrapport. De tijdelijke veiligehavenregels zijn slechts van toepassing tijdens een overgangsperiode. De vereenvoudiging die wordt geboden door de tijdelijke veiligehavenmaatregel is een administratieve vereenvoudiging en is in beginsel niet bedoeld om te resulteren in een lager bedrag aan bijheffing dan de bijheffing die verschuldigd is op basis van de andere in dit wetsvoorstel opgenomen regels.'
MvT, Kamerstukken II 2022/23, 36369, nr. 3, p. 218.
OESO-modelregels inzake Pijler 2. OESO-commentaar (2025). Annex A. Safe Harbours: Global Anti-Base Erosion Rules (Pillar Two)
'Agreed Safe Harbours
(...)
3. The Transitional CbCR Safe Harbour described in Chapter 1 is designed as a short-term measure that would effectively exclude an MNE’s operations in certain lower-risk jurisdictions from the scope of GloBE in the initial years, thereby providing relief to MNEs in respect of their GloBE compliance obligations as they implement the rules. The safe harbour would allow an MNE to avoid undertaking detailed GloBE calculations in respect of a jurisdiction if it can demonstrate, based on its qualifying CbCR and financial accounting data, that in that jurisdiction it has revenue and income below the de minimis threshold (the de minimis test), an ETR that equals or exceeds an agreed rate (the ETR test), or no excess profits after excluding routine profits (the routine profits test). The Transitional CbCR Safe Harbour uses Revenue and Profit (Loss) before Income Tax from an MNE’s CbC Report and income tax expense from an MNE’s financial accounts (after eliminating taxes which are not Covered Taxes and Uncertain Tax Positions) to determine whether the MNE’s operations in a jurisdiction meet these tests. MNEs would still be required to perform a full Substance-based Income Exclusion (SBIE) calculation to meet the routine profits test.'
OECD (2025), Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2025): Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/10.1787/a551b351-en, p. 321.
OESO-modelregels inzake Pijler 2. OESO-commentaar (2025). Annex A, Chapter 1 (Transitional CbCR Safe Harbour)
'1. The safe harbour described in this Chapter is designed to provide transitional relief for MNE Groups in the initial years during which the GloBE Rules come into effect. This safe harbour seeks to ameliorate the immediate compliance difficulties that MNEs will face in building systems to collect the data needed for undertaking full GloBE calculations by limiting the circumstances in which an MNE will be required to undertake such calculations to a smaller number of higher-risk jurisdictions. The design of the safe harbour is focused on bright-line rules that use readily available and easily verifiable data rather than seeking to achieve a high degree of precision by undertaking the full GloBE calculations for a jurisdiction. The Transitional CbCR Safe Harbour operates through the use of simplified jurisdictional revenue and income information contained in an MNE’s Qualified CbC Report, and jurisdictional tax information contained in an MNE’s Qualified Financial Statements. It applies to jurisdictions in which Constituent Entities of the MNE are located (“Tested Jurisdiction”). The operation of the safe harbour works as follows.
The MNE Group’s Total Revenue and Profit (Loss) before Income Tax for each jurisdiction is extracted directly from the Qualified CbC Report. If a Tested Jurisdiction produces revenue and income that meet the de minimis test, then the Tested Jurisdiction qualifies for the safe harbour.
The Tested Jurisdiction can also qualify for the safe harbour if its ETR is equal to or greater than the Transition Rate. The ETR is calculated using Profit (Loss) before Income Tax data from CbCR and the income tax expense reflected in the Qualified Financial Statements. The income tax expense used for the ETR test therefore includes deferred items and does not require any adjustments under GloBE (such as the allocation of CFC or Main Entity taxes), other than the removal of taxes which are not Covered Taxes and Uncertain Tax Positions.
The Tested Jurisdiction can qualify for the Transitional CbCR Safe Harbour if it meets the routine profits test. Under this test, an MNE would calculate the jurisdiction’s SBIE in accordance with the GloBE Rules (including the Commentary and any Agreed Administrative Guidance) and compare that to the jurisdiction’s Profit (Loss) before Income Tax as reported in the MNE’s Qualified CbC Report. If a Tested Jurisdiction’s SBIE amount is equal to or exceeds its Profit (Loss) before Income Tax, it means the Tested Jurisdiction is less likely to have Excess Profits on which Top-up Tax could be applied, and the Tested Jurisdiction would qualify for the safe harbour.
2. The Transitional CbCR Safe Harbour applies only where the MNE Group prepares its CbC Report using Qualified Financial Statements (discussed further below). Furthermore, the safe harbour does not apply in certain cases identified further in this chapter where the CbC Report as a whole does not provide a reliable indication of the income of the MNE Group. For example, the safe harbour does not apply where the CbC Report does not include all of the information of a Multi-Parented MNE Group. The safe harbour is also limited to a transitional period that applies to Fiscal Years beginning on or before 31/12/2026 but not including a Fiscal Year that ends after 30/6/2028.
3. If an MNE Group has not applied the Transitional CbCR Safe Harbour with respect to a jurisdiction in a Fiscal Year in which the MNE Group is subject to the GloBE Rules, the MNE Group cannot qualify for that safe harbour for that jurisdiction in a subsequent year. Further detail on the operation of the Transitional Period, including the application of the transition rules under Article 9.1, is set out below.
4. To access the safe harbour, the MNE Group would need to comply with the filing requirements in the GloBE Information Return that are specific to the Transitional CbCR Safe Harbour. For example, a Tested Jurisdiction that would like to apply the routine profits safe harbour would need to include, in its GloBE Information Return, the same information for its SBIE calculation that it would otherwise be required to include if it performed a full SBIE calculation under Article 5.3 of the GloBE Rules.
5. The Transitional CbCR Safe Harbour uses CbCR and financial account information as proxies for determining whether Tested Jurisdictions are likely to have an ETR that is at or above the minimum rate, income and revenue that is less than the de minimis threshold, or income that is equal or less than the SBIE amount. Given that they are proxies, the CbCR or financial accounting information may include extraneous items that are out of scope from the GloBE Rules (for example, the income of certain Excluded Entities). However, once it has been determined that a Tested Jurisdiction meets the ETR test, de minimis test or routine profits test, then any Constituent Entity that is located in the qualifying Tested Jurisdiction will qualify for the safe harbour in accordance with Article 8.2.'
OECD (2025), Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2025): Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/10.1787/a551b351-en, p. 323-324.
Commentaar (2024) bij de OESO-modelregels inzake Pijler 2. Annex A. Safe Harbours: Global Anti-Base Erosion Rules (Pillar Two).
'3. The Transitional CbCR Safe Harbour described in Chapter 1 is designed as a short-term measure that would effectively exclude an MNE’s operations in certain lower-risk jurisdictions from the scope of GloBE in the initial years, thereby providing relief to MNEs in respect of their GloBE compliance obligations as they implement the rules. The safe harbour would allow an MNE to avoid undertaking detailed GloBE calculations in respect of a jurisdiction if it can demonstrate, based on its qualifying CbCR and financial accounting data, that in that jurisdiction it has revenue and income below the de minimis threshold (the de minimis test), an ETR that equals or exceeds an agreed rate (the ETR test), or no excess profits after excluding routine profits (the routine profits test). The Transitional CbCR Safe Harbour uses Revenue and Profit (Loss) before Income Tax from an MNE’s CbC Report and income tax expense from an MNE’s financial accounts (after eliminating taxes which are not Covered Taxes and Uncertain Tax Positions) to determine whether the MNE’s operations in a jurisdiction meet these tests. MNEs would still be required to perform a full Substance-based Income Exclusion (SBIE) calculation to meet the routine profits test.'
OECD (2024), Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2023): Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/10.1787/b849f926-en, p. 287.
Commentaar (2024) bij de OESO-modelregels inzake Pijler 2. Annex A, Chapter 1 (Transitional CbCR Safe Harbour).
'1. The safe harbour described in this Chapter is designed to provide transitional relief for MNE Groups in the initial years during which the GloBE Rules come into effect. This safe harbour seeks to ameliorate the immediate compliance difficulties that MNEs will face in building systems to collect the data needed for undertaking full GloBE calculations by limiting the circumstances in which an MNE will be required to undertake such calculations to a smaller number of higher-risk jurisdictions. The design of the safe harbour is focused on bright-line rules that use readily available and easily verifiable data rather than seeking to achieve a high degree of precision by undertaking the full GloBE calculations for a jurisdiction. The Transitional CbCR Safe Harbour operates through the use of simplified jurisdictional revenue and income information contained in an MNE’s Qualified CbC Report, and jurisdictional tax information contained in an MNE’s Qualified Financial Statements. It applies to jurisdictions in which Constituent Entities of the MNE are located (“Tested Jurisdiction”). The operation of the safe harbour works as follows.
The MNE Group’s Total Revenue and Profit (Loss) before Income Tax for each jurisdiction is extracted directly from the Qualified CbC Report. If a Tested Jurisdiction produces revenue and income that meet the de minimis test, then the Tested Jurisdiction qualifies for the safe harbour.
The Tested Jurisdiction can also qualify for the safe harbour if its ETR is equal to or greater than the Transition Rate. The ETR is calculated using Profit (Loss) before Income Tax data from CbCR and the income tax expense reflected in the Qualified Financial Statements. The income tax expense used for the ETR test therefore includes deferred items and does not require anyadjustments under GloBE (such as the allocation of CFC or Main Entity taxes), other than the removal of taxes which are not Covered Taxes and Uncertain Tax Positions.
The Tested Jurisdiction can qualify for the Transitional CbCR Safe Harbour if it meets the routine profits test. Under this test, an MNE would calculate the jurisdiction’s SBIE in accordance with the GloBE Rules (including the Commentary and any Agreed Administrative Guidance) and compare that to the jurisdiction’s Profit (Loss) before Income Tax as reported in the MNE’s Qualified CbC Report. If a Tested Jurisdiction’s SBIE amount is equal to or exceeds its Profit (Loss) beforeIncome Tax, it means the Tested Jurisdiction is less likely to have Excess Profits on which Top-up Tax could be applied, and the Tested Jurisdiction would qualify for the safe harbour.
2. The Transitional CbCR Safe Harbour applies only where the MNE Group prepares its CbC Reportusing Qualified Financial Statements (discussed further below). Furthermore, the safe harbour does not apply in certain cases identified further in this chapter where the CbC Report as a whole does not provide a reliable indication of the income of the MNE Group. For example, the safe harbour does not apply where the CbC Report does not include all of the information of a Multi-Parented MNE Group. The safe harbour is also limited to a transitional period that applies to Fiscal Years beginning on or before 31/12/2026 but not including a Fiscal Year that ends after 30/6/2028.
3. If an MNE Group has not applied the Transitional CbCR Safe Harbour with respect to a jurisdictionin a Fiscal Year in which the MNE Group is subject to the GloBE Rules, the MNE Group cannot qualify for that safe harbour for that jurisdiction in a subsequent year. Further detail on the operation of the Transitional Period, including the application of the transition rules under Article 9.1, is set out below.
4. To access the safe harbour, the MNE Group would need to comply with the filing requirements in the GloBE Information Return that are specific to the Transitional CbCR Safe Harbour. For example, a Tested Jurisdiction that would like to apply the routine profits safe harbour would need to include, in its GloBE Information Return, the same information for its SBIE calculation that it would otherwise be required to include if it performed a full SBIE calculation under Article 5.3 of the GloBE Rules.
5. The Transitional CbCR Safe Harbour uses CbCR and financial account information as proxies for determining whether Tested Jurisdictions are likely to have an ETR that is at or above the minimum rate, income and revenue that is less than the de minimis threshold, or income that is equal or less than the SBIE amount. Given that they are proxies, the CbCR or financial accounting information may include extraneous items that are out of scope from the GloBE Rules (for example, the income of certain Excluded Entities). However, once it has been determined that a Tested Jurisdiction meets the ETR test, de minimis test or routine profits test, then any Constituent Entity that is located in the qualifying Tested Jurisdiction will qualify for the safe harbour in accordance with Article 8.2.'
OECD (2024), Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2023): Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/10.1787/b849f926-en, p. 288-289.
Veiligehavenregels bij de OESO-modelregels inzake Pijler 2 (2022). Introduction.
'3. The Transitional CbCR Safe Harbour described in Chapter 1 is designed as a short-term measure that would effectively exclude an MNE’s operations in certain lower-risk jurisdictions from the scope of GloBE in the initial years, thereby providing relief to MNEs in respect of their GloBE compliance obligations as they implement the rules. The safe harbour would allow an MNE to avoid undertaking detailed GloBE calculations in respect of a jurisdiction if it can demonstrate, based on its qualifying CbCR and financial accounting data, that in that jurisdiction it has revenue and income below the de minimis threshold (the de minimis test), an ETR that equals or exceeds an agreed rate (the ETR test), or no excess profits after excluding routine profits (the routine profits test). The Transitional CbCR Safe Harbour uses Revenue and Profit (Loss) before Income Tax from an MNE’s CbC Report and income tax expense from an MNE’s financial accounts (after eliminating taxes which are not Covered Taxes and Uncertain Tax Positions) to determine whether the MNE’s operations in a jurisdiction meet these tests. MNEs would still be required to perform a full Substance-based Income Exclusion (SBIE) calculation to meet the routine profits test.'
OECD (2022), Safe Harbours and Penalty Relief: Global Anti-Base Erosion Rules (Pillar Two), OECD/G20 Inclusive Framework on BEPS, OECD, Paris. www.oecd.org/tax/beps/safe-harbours-and-penalty-relief-global-anti-base-erosion-rules-pillar-two.pdf, p. 4.
Veiligehavenregels bij de OESO-modelregels inzake Pijler 2. Transitional CbCR Safe Harbour. Overview.
'9. The safe harbour described in this Chapter is designed to provide transitional relief for MNE Groups in the initial years during which the GloBE Rules come into effect. This safe harbour seeks to ameliorate the immediate compliance difficulties that MNEs will face in building systems to collect the data needed for undertaking full GloBE calculations by limiting the circumstances in which an MNE will be required to undertake such calculations to a smaller number of higher-risk jurisdictions. The design of the safe harbour is focused on bright-line rules that use readily available and easily verifiable data rather than seeking to achieve a high degree of precision by undertaking the full GloBE calculations for a jurisdiction. The Transitional CbCR Safe Harbour operates through the use of simplified jurisdictional revenue and income information contained in an MNE’s Qualified CbC Report, and jurisdictional tax information contained in an MNE’s Qualified Financial Statements. It applies to jurisdictions in which Constituent Entities of the MNE are located (“Tested Jurisdiction”). The operation of the safe harbour works as follows.
The MNE Group’s Total Revenue and Profit (Loss) before Income Tax for each jurisdiction is extracted directly from the Qualified CbC Report. If a Tested Jurisdiction produces revenue and income that meet the de minimis test, then the Tested Jurisdiction qualifies for the safe harbour.
The Tested Jurisdiction can also qualify for the safe harbour if its ETR is equal to or greater than the Transition Rate. The ETR is calculated using Profit (Loss) before Income Tax data from CbCR and the income tax expense reflected in the Qualified Financial Statements. The income tax expense used for the ETR test therefore includes deferred items and does not require any adjustments under GloBE (such as the allocation of CFC or Main Entity taxes), other than the removal of taxes which are not Covered Taxes and Uncertain Tax Positions.
The Tested Jurisdiction can qualify for the Transitional CbCR Safe Harbour if it meets the routine profits test. Under this test, an MNE would calculate the jurisdiction’s SBIE in accordance with the GloBE Rules (including the Commentary and any Agreed Administrative Guidance) and compare that to the jurisdiction’s Profit (Loss) before Income Tax as reported in the MNE’s Qualified CbC Report. If a Tested Jurisdiction’s SBIE amount is equal to or exceeds its Profit (Loss) before Income Tax, it means the Tested Jurisdiction is less likely to have Excess Profits on which Top-up Tax could be applied, and the Tested Jurisdiction would qualify for the safe harbour.
10. The Transitional CbCR Safe Harbour applies only where the MNE Group prepares its CbC Report using Qualified Financial Statements (discussed further below). Furthermore, the safe harbour does not apply in certain cases identified further in this chapter where the CbC Report as a whole does not provide a reliable indication of the income of the MNE Group. For example, the safe harbour does not apply where the CbC Report does not include all of the information of a Multi-Parented MNE Group. The safe harbour is also limited to a transitional period that applies to Fiscal Years beginning on or before 31/12/2026 but not including a Fiscal Year that ends after 30/6/2028.
11. If an MNE Group has not applied the Transitional CbCR Safe Harbour with respect to a jurisdiction in a Fiscal Year in which the MNE Group is subject to the GloBE Rules, the MNE Group cannot qualify for that safe harbour for that jurisdiction in a subsequent year. Further detail on the operation of the Transitional Period, including the application of the transition rules under Article 9.1, is set out below.
12. To access the safe harbour, the MNE Group would need to comply with the filing requirements in the GloBE Information Return that are specific to the Transitional CbCR Safe Harbour. For example, a Tested Jurisdiction that would like to apply the routine profits safe harbour would need to include, in its GloBE Information Return, the same information for its SBIE calculation that it would otherwise be required to include if it performed a full SBIE calculation under Article 5.3 of the GloBE Rules.'
OECD (2022), Safe Harbours and Penalty Relief: Global Anti-Base Erosion Rules (Pillar Two), OECD/G20 Inclusive Framework on BEPS, OECD, Paris. www.oecd.org/tax/beps/safe-harbours-and-penalty-relief-global-anti-base-erosion-rules-pillar-two.pdf, p. 6-7.
S.B. Law, 'Compliance with Global Minimum Tax Rules in the First Years – Application of the Transitional CbCR Safe Harbour Rules', Bulletin for International Taxation, 2025 (Volume 79), no. 6/7, p. 188-194. De auteur geeft aan dat het de verwachting is dat de tijdelijke veiligehavenregel van toepassing is op activiteiten van een MNE-groep in landen die economisch onbeduidend zijn, waarschijnlijk worden belast tegen een tarief van 15% of hoger, of geen overwinst genereren (zie par. 2.1).
Voetnoten
1.
MvT, Kamerstukken II 2022/23, 36369, nr. 3, p. 218.