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Global minimum tax advisory

Our experienced tax consultants assist our clients (corporate groups) to calculate the global minimum tax, mitigate tax risks and develop the optimal tax strategy.

Do you have any question?
Don't hesitate to contact us!

Viktória Clamba

Senior manager, Tax services

Magdolna Greff

Manager, Tax Services

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The purpose of the global minimum tax

The global minimum tax, developed by the OECD and transposed into EU law, aims to ensure that the effective tax burden for groups of companies with a turnover above €750 million is evenly distributed among group members and that the effective tax rate per country reaches 15%.

Global minimum tax: entities concerned

In enacting countries, the new tax will apply to multinational groups and to members of large domestic groups of companies operating in EU member states, provided that, as a general rule, the group's consolidated income is equal to or exceeds €750 million in at least two of the four tax years preceding the tax year in question. 

Global minimum tax - complex interpretation of legislation and a significant administrative burden for companies

The global minimum tax rules bring significant changes and new challenges to many corporate groups. The global minimum taxation requires complex calculations, comprehensive legal knowledge and precise administration. An experienced tax consultant can assist you calculate the global minimum tax, mitigate tax risks and develop the optimal tax strategy.

Ask our Globe experts

RSM services in the field of global minimum tax:

  • Analysis if the company falls under the scope of the global minimum tax law and discovering the related Hungarian tax obligations;
  • Tasks related to supplementary taxes (top-up taxes) according to the Global Minimum Tax Act, assistance in calculations and fulfillment of related reporting obligations;
  • Administrative assistance relating to data reporting obligations.

Our experts are available to our clients with comprehensive and up-to-date international and domestic tax law knowledge in connection with the fulfillment of global minimum tax obligations.


    If you have any question, please don't hesitate to contact our experts!

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