GIR / Pillar Two GloBE calculator

€ 49 / calculation

v1.0.1 · vintage client-2026-07

Basic data for the GIR file: the MNE group, the fiscal year (which drives the transitional SBIE rates and the safe-harbour threshold) and the Art. 9.3 parameters for the initial-phase UTPR exclusion.

MNE group name

Name as stated in the consolidated financial statements (GIR §1.1). Optional — appears in the report.

UPE jurisdiction

Country of the ultimate parent entity — determines IIR charging rights.

Fiscal year

Drives the transitional SBIE rates (Art. 9.2) and the safe-harbour threshold: ≥15% (FY2023–24), ≥16% (FY2025), ≥17% (FY2026–27); from FY2028 the transitional CbCR safe harbour is unavailable.

First GloBE fiscal year

Art. 9.3 — first year of the initial phase of international activity.

Max. exclusion duration (years)

#years

Art. 9.3: max. 5 years. No exclusion in QDMTT jurisdictions.