Application of Safe Harbour Rules under the GloBE Framework

Why are the safe harbour rules important?

Under the global minimum tax framework, safe harbour rules are intended to simplify GloBE compliance where specified conditions are met. They may allow a group to avoid preparing a full top-up tax calculation and the related detailed reporting for a particular jurisdiction.

The most significant transitional relief mechanism is the CbCR Safe Harbour. If one of the applicable tests is met, the top-up tax payable in the relevant jurisdiction may be deemed to be zero, substantially reducing the associated administrative burden.

A safe harbour assessment is therefore not merely an administrative simplification, but also a strategic decision point. It determines the jurisdictions in which a simplified assessment is sufficient and those in which a detailed QDMTT (Qualified Domestic Minimum Top-up Tax) or IIR calculation is required.

The CbCR Safe Harbour and other reliefs

The Transitional CbCR Safe Harbour may be available under three principal tests: the de minimis test, the simplified ETR test and the routine profits test. Applying these tests generally requires data from the group’s Country-by-Country Report and from the separate financial statements of the relevant constituent entities.

The safe harbour framework continues to evolve. In January 2026, the OECD published further guidance introducing, among other measures, a simplified ETR safe harbour for periods beyond the transitional phase, a substance-based tax incentive safe harbour and an extension of the CbCR Safe Harbour. Enterprise groups should therefore assess, for each fiscal year and each jurisdiction, which safe harbours are available and how they interact with the applicable local GloBE rules.

Hungarian focus: QDMTT and safe harbours

From a Hungarian perspective, the interaction between the QDMTT and the CbCR Safe Harbour is particularly important. Hungary’s transitional QDMTT Safe Harbour status means that top-up tax relating to Hungarian constituent entities is primarily charged in Hungary, and no additional IIR- or UTPR-based top-up tax arises in another jurisdiction in respect of the same profits.

For Hungarian constituent entities of multinational enterprise groups, it is therefore important to assess whether one of the CbCR Safe Harbour tests is met in Hungary and how this affects the need for a detailed GloBE calculation, the related tax return and the information to be provided to the parent entity.

For multinational enterprise groups headquartered in Hungary, the task is broader. The CbCR Safe Harbour position must be assessed in parallel across multiple jurisdictions, and the results must then be aligned with the group-wide GloBE calculation and related compliance processes.

Documentation and data quality

Applying the CbCR Safe Harbour is not only a calculation matter, but also a documentation issue. The group must be able to substantiate that the CbCR data and separate financial statement data used are suitable for assessing the conditions of the selected safe harbour test. Decisions on the application of the CbCR Safe Harbour must also be consistent with the GloBE returns, QDMTT calculations, GIR/DAC9 reporting and the related group-level documentation.

Safe harbour analysis is particularly important during the initial years of the regime. An incorrectly assessed or inadequately documented position may subsequently require the preparation of a detailed GloBE calculation and the fulfilment of related filing obligations, while also increasing the risk of tax authority scrutiny.

Andersen services relating to the safe harbour rules

Andersen Hungary’s tax advisers can support affected businesses in the following areas:

• Assessing the availability of the CbCR Safe Harbour and other reliefs.
• Reviewing the data required for the CbCR Safe Harbour tests.
• Testing whether the CbCR Safe Harbour conditions are met.
• Reviewing the consistency of safe harbour positions with QDMTT calculations, GIR/DAC9 reporting and related GloBE filing obligations.

Further information on Andersen’s global minimum tax advisory services is available on this page.