Pillar Two Safe Harbour Checker

OECD Pillar Two transitional CbCR safe harbour eligibility checker (OECD agreed guidance, December 2022). Three transitional tests: (1) de minimis — CbCR revenue < €10M AND PBT < €1M; (2) simplified ETR — CbCR taxes/PBT ≥ threshold (15%/15%/16% for FY2024/2025/2026); (3) routine profits — CbCR PBT ≤ SBIE. Also checks permanent safe harbour (ETR ≥ 15%). Transitional period: FY2024–FY2026. ⚠ US-HQ groups exempt from IIR/UTPR per January 2026 OECD side-by-side package. Tier 1 Policy Mandate JSON + Markdown. Client-side. Works offline. Zero PII.

Tool URL: https://ainumbers.co/tools/475-pillar-two-safe-harbour-checker.html AP2/Policy Mandate export: yes