{"id":29779,"date":"2026-04-23T09:38:40","date_gmt":"2026-04-23T07:38:40","guid":{"rendered":"https:\/\/www.huebner.at\/latest-update-on-the-global-minimum-tax-pillar-ii\/"},"modified":"2026-04-23T11:18:33","modified_gmt":"2026-04-23T09:18:33","slug":"latest-update-on-the-global-minimum-tax-pillar-ii","status":"publish","type":"post","link":"https:\/\/www.huebner.at\/en\/latest-update-on-the-global-minimum-tax-pillar-ii\/","title":{"rendered":"Latest update on the global minimum tax \u2018Pillar II\u2019"},"content":{"rendered":"<p>The minimum tax return for financial statements as of 31.12. 2024 is due for the first time at the end of June 2026!<\/p>\n<p>The new Minimum Tax Act came into force in Austria on 31 December 2023. Austria has thus implemented the European Pillar II Directive on global minimum taxation, and an effective <strong>minimum tax rate of 15%<\/strong> will in future be levied on business entities falling within the scope of the Minimum Tax Act.<\/p>\n<p><strong>Who is affected?<\/strong><\/p>\n<p>In general, Pillar II provides for an effective minimum tax rate of 15% for corporate groups with consolidated annual revenues of at least <strong>EUR 750 million<\/strong> in two out of four consecutive years. The objective of these rules is to ensure an appropriate level of taxation and to prevent profit shifting to low-tax jurisdictions.<\/p>\n<p><strong>Minimum Tax Report\u00a0 \u2013 key obligation<\/strong><\/p>\n<p>A central element in this context is the minimum tax report. This report must be prepared annually and submitted electronically. During transitional years and in the first year, the report must be filed within 18 months after the balance sheet date. The next relevant <strong>deadline<\/strong> would therefore be <strong>30 June 2026<\/strong> for the 2024 standard fiscal year. For subsequent years, the filing deadline is 15 months after the end of the financial year.<\/p>\n<p>The minimum tax report must be submitted electronically using a standardized template, consisting of a general section and a jurisdiction-specific section. It requires detailed information on the corporate group per jurisdiction, as well as the following jurisdiction-specific disclosures:<\/p>\n<ul>\n<li>the application of safe harbour rules and exemptions,<\/li>\n<li>the calculation of the effective tax rate for each jurisdiction and the top-up tax amount for each constituent entity,<\/li>\n<li>the calculation of the top-up tax for a member of a joint venture group,<\/li>\n<li>the allocation of the top-up tax under the IIR and UTPR to each jurisdiction, and<\/li>\n<li>the elections exercised.<\/li>\n<\/ul>\n<pre><\/pre>\n<p>Under certain circumstances, the obligation to file a minimum tax report does not apply, instead, an obligation arises to submit a \u201c<strong>Notification 2<\/strong>\u201d within the same deadline.<\/p>\n<p><strong>Self-assessment and remit of the minimum tax<\/strong><\/p>\n<p>In addition to the reporting obligation, there is also an obligation to self-assess and remit the minimum tax. With regard to the obligation to self-assess and remit any potential minimum tax, the applicable deadline is 24 months after the end of the financial year. For the 2024 standard fiscal year, this results in an initial deadline of <strong>31 December 2026<\/strong>.<\/p>\n<p><strong>Note<\/strong>: The minimum tax is levied in addition to corporation tax and is based on a separate calculation system linked to the consolidated financial statements.<\/p>\n<p><strong>Safe Harbours<\/strong><\/p>\n<p>As previously outlined in the context of minimum tax reporting requirements, safe harbour provisions may, under certain conditions, permit simplified calculation approaches or effectively reduce any potential top-up tax liability to zero. In essence, a distinction must be made between temporary and permanent safe harbour rules:<\/p>\n<p><em><u>Permanent Safe Harbour<\/u><\/em><\/p>\n<p>Permanent safe harbour rules include, in particular, the QDMTT safe harbour, which allows other jurisdictions to refrain from applying the Income Inclusion Rule (IIR) or Undertaxed Profits Rule (UTPR) where a Qualified Domestic Minimum Top-up Tax (QDMTT) is in place and meets certain standards.<\/p>\n<p>In addition to the above, there is a permanent safe harbour for non-material entities, which allows for simplified calculations based on the CbCR report. Due to the prohibition of considering deferred taxes, it must be assessed on a case-by-case basis whether the resulting disadvantage is offset by the simplification achieved through the safe harbour approach.<\/p>\n<p><em><u>Temporary Safe Harbour<\/u><\/em><\/p>\n<p>For financial years beginning on or before 31.12.2026 and ending before 01.07.2028, a temporary CbCR safe harbour applies, which is subject to meeting one of the three tests described below. If one of these tests is met, the respective entity may refrain from further calculations and reduce the top-up tax to zero. To apply the temporary CbCR safe harbour, one of the following tests must be met:<\/p>\n<ul>\n<li><strong>De minimis test<\/strong>: fulfilled if the revenues reported in the CbCR, plus revenues from entities held for sale not included in the CbCR, are less than EUR 10 million and the pre-tax profit reported in the CbCR is less than EUR 1 million.<\/li>\n<li><strong>Effective tax rate test<\/strong>: fulfilled if the ratio of covered taxes reported in the qualified financial statements of the group for the jurisdiction to the pre-tax profit\/loss according to the CbCR is at least 15% (for 2023 and 2024), 16% (for 2025), or 17% (for 2026).<\/li>\n<li><strong>Routine profits test<\/strong>: fulfilled if the pre-tax profit according to the CbCR does not exceed the substance-based income exclusion.<\/li>\n<\/ul>\n<pre><\/pre>\n<p><strong>Misconceptions and myths<\/strong><\/p>\n<p>To eliminate potential misunderstandings regarding minimum taxation, we have clarified the most common myths for you below:<\/p>\n<ul>\n<li>\u201c<em>Only large companies are affected<\/em><strong>\u201d <\/strong>\u2192 the rules of Pillar Two apply to corporate groups with consolidated revenues exceeding \u20ac750 million. This also includes smaller subsidiaries within large multinational groups.<\/li>\n<li>\u201c<em>Top-up tax is solely a parent company issue<\/em>\u201d \u2192 there are three different types of top-up taxes, which may also arise at the level of subsidiaries locally.<\/li>\n<li>\u201c<em>I am already located in a high-tax jurisdiction<\/em>\u201d \u2192 even in Austria, top-up taxes may arise despite a corporate tax rate of 23%, for example due to exemptions.<\/li>\n<\/ul>\n<pre><\/pre>\n<p><strong>Our recommendation<\/strong><\/p>\n<p>Given the complexity of the regulations, we recommend<\/p>\n<ul>\n<li>conducting an early analysis to determine whether you are affected by the regulations<\/li>\n<li>implementing appropriate reporting processes<\/li>\n<li>assessing the applicability of the safe harbour provisions<\/li>\n<li>and, where necessary, ongoing tax support<\/li>\n<\/ul>\n<pre><\/pre>\n<p><strong>Our support<\/strong><\/p>\n<p>We are happy to assist you with the implementation of Pillar II in Austria. If you would like to seek our advice, simply send a brief email to <a href=\"mailto:welcome@huebner.at\">welcome@huebner.at<\/a> and we will get in touch with you to discuss the next steps.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The minimum tax return for financial statements as of 31.12. 2024 is due for the first time at the end of June 2026! The new Minimum Tax Act came into force in Austria on 31 December 2023. Austria has thus implemented the European Pillar II Directive on global minimum taxation, and an effective minimum tax [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":29767,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[59],"tags":[],"class_list":["post-29779","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-frontpage"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Latest update on the global minimum tax \u2018Pillar II\u2019 - H\u00fcbner &amp; H\u00fcbner News<\/title>\n<meta name=\"description\" content=\"The minimum tax return for financial statements as of 31.12. 2024 is due for the first time at the end of June 2026! 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