C3 – De Minimis Check
Last updated on 2025-07-07
Overview
The De Minimis Check workspace contains the permanent safe harbour test. This test is successful if the GloBE revenue and the GloBE Income are below the respective GloBE thresholds.
The average GloBE revenue and the average GloBE income are calculated on a CE basis as part of the CE Calculations. The de minimis check aggregates these values on a jurisdictional or subgroup level, based on the reporting dimension type selected for the CbCR-Safe Harbour blending, and compares them to the relevant threshold.
This article contains the following sections:
Average of the available Fiscal Years
This section contains the following information:
Option
Description
DMC-4.1
Shows the aggregate amount of the average revenue (DMC-4.1) for the reporting dimension.
DMC-4.2
Shows the aggregate amount of the average GloBE revenue (DMC-4.2) for the reporting dimension.
DMC-4.3
Shows the aggregate amount of the average financial accounting net income (or loss) (DMC-4.3) for the reporting dimension.
DMC-4.4
Shows the aggregate amount of the average GloBE income (or loss) of the CE Calculations (DMC-4.4) for the reporting dimension.
De Minimis Test
This section contains the following information:
Option
Description
DMC-5.1
Shows the aggregate amount of the average GloBE revenue (DMC-4.2) for the reporting dimension. This is the same value that is used in line DMC-4.2 above.
DMC-5.2
Shows the GloBE revenue threshold (€ 10,000,000).
DMC-5.3
States the aggregated amount of the Average GloBE Income of the CE Calculations (DMC-4.4) on a per-country and per-reporting-dimension basis.
Is equal to the DMC-4.4 of the De Minimis Check
DMC-5.4
Shows the GloBE income threshold (€ 1,000,000)
DMC-6
The de minimis test is successful if
- The aggregated average GloBE revenue (DMC-4.2) is below the average GloBE revenue threshold (DMC-5.2); and
- The average GloBE income (DMC-4.4) is below the average GlobE income threshold (DMC-5.4).