C3 – De Minimis Check
Last updated on 2026-04-16
Overview
In the Tax Compliance & Reporting solution, 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:
Navigation
The C3 – De Minimis Check workspace can be found at Pillar 2 | Calculation | C3 – De Minimis Check and is displayed as follows:
'C3 – De Minimis Check' workspace
To access this workspace and display the desired values:
Select a snapshot in the Home workspace.
Navigate to C3 – De Minimis Check.
Select the jurisdiction or subgroup you want to review from the Jurisdiction drop-down list.
De Minimis Information
This section displays the underlying revenue and income data for the reporting fiscal year and the two preceding fiscal years, as well as the calculated averages.
Reporting Fiscal Year
Field |
Description |
|---|---|
DM-1.1 |
Revenue (Financial Accounts) for the reporting fiscal year. |
DM-1.2 |
GloBE Revenue for the reporting fiscal year. |
DM-1.3 |
Financial Accounting Net Income (or Loss) for the reporting fiscal year. |
DM-1.4 |
GloBE Income (or Loss) for the reporting fiscal year. |
1st Preceding Fiscal Year
Field |
Description |
|---|---|
DM-2.1 |
Revenue (Financial Accounts) for the 1st preceding fiscal year (if applicable). |
DM-2.2 |
GloBE Revenue for the 1st preceding fiscal year (if applicable). |
DM-2.3 |
Financial Accounting Net Income (or Loss) for the 1st preceding fiscal year (if applicable). |
DM-2.4 |
GloBE Income (or Loss) for the 1st preceding fiscal year (if applicable). |
2nd Preceding Fiscal Year
Field |
Description |
|---|---|
DM-3.1 |
Revenue (Financial Accounts) for the 2nd preceding fiscal year (if applicable). |
DM-3.2 |
GloBE Revenue for the 2nd preceding fiscal year (if applicable). |
DM-3.3 |
Financial Accounting Net Income (or Loss) for the 2nd preceding fiscal year (if applicable). |
DM-3.4 |
GloBE Income (or Loss) for the 2nd preceding fiscal year (if applicable). |
Fiscal Year Availability and Averages
Field |
Description |
|---|---|
FYALL |
Shows the number of fiscal years during the two preceding reporting periods during which the CE was not part of the calculation. |
DM-4.1 |
Shows the aggregate amount of the average revenue (Financial Accounts) for the reporting dimension. |
DM-4.2 |
Shows the aggregate amount of the average GloBE revenue for the reporting dimension. |
DM-4.3 |
Shows the aggregate amount of the average financial accounting net income (or loss) for the reporting dimension. |
DM-4.4 |
Shows the aggregate amount of the average GloBE income (or loss) for the reporting dimension. |
De Minimis Test
This section contains the test values and the result of the de minimis check.
Field |
Description |
|---|---|
DM-5.1 |
GloBE Revenue – Average of the three fiscal years. This is the same value that is used in line DM-4.2 above. |
DM-5.2 |
Average GloBE Revenue threshold (EUR 10,000,000). |
DM-5.3 |
GloBE Income (or Loss) – Average of the available fiscal years. This is equal to the DM-4.4 value above. |
DM-5.4 |
Average GloBE Income threshold (EUR 1,000,000). |
DM-6 |
The de minimis test is successful if the aggregated average GloBE revenue (DM-4.2) is below the average GloBE revenue threshold (DM-5.2); and the average GloBE income (DM-4.4) is below the average GloBE income threshold (DM-5.4). |
DM-7 |
Indicates the basis on which the de minimis test was performed. |