{"id":3549,"date":"2026-10-15T10:06:21","date_gmt":"2026-10-15T08:06:21","guid":{"rendered":"https:\/\/www.sgtax.it\/global-minimum-tax-three-new-safe-harbours-from-2026\/"},"modified":"2026-10-15T10:08:46","modified_gmt":"2026-10-15T08:08:46","slug":"global-minimum-tax-three-new-safe-harbours-2026","status":"publish","type":"post","link":"https:\/\/www.sgtax.it\/en\/global-minimum-tax-three-new-safe-harbours-2026\/","title":{"rendered":"Global Minimum Tax: three new safe harbours from 2026"},"content":{"rendered":"<p>The 2026 Omnibus Decree aligns Italy\u2019s <strong>Global Minimum Tax<\/strong> framework with the latest guidance developed at OECD level, introducing three new simplification regimes for large multinational and domestic groups.<\/p>\n<p>The <strong>Side-by-Side Safe Harbour<\/strong> restricts the application of the IIR and UTPR to groups whose ultimate parent entity is located in a jurisdiction with a qualifying tax regime. The more limited <strong>UPE Safe Harbour<\/strong>, by contrast, neutralises the UTPR in respect of income generated in the ultimate parent entity\u2019s jurisdiction.<\/p>\n<p>Finally, the <strong>Substance-Based Tax Incentive Safe Harbour<\/strong> protects certain tax incentives linked to substantive economic activities, reducing the risk that the benefit they provide may be offset by additional top-up tax.<\/p>\n<p>The new rules may ease calculation requirements and reduce overlapping taxation. However, their application requires a careful assessment of the relevant eligibility conditions, the qualifying status of the jurisdictions concerned and the available elections.<\/p>\n<p><a href=\"https:\/\/www.ipsoa.it\/documents\/quotidiano\/2026\/10\/15\/tre-safe-harbour-global-minimum-tax?utm_source=Eloqua&amp;utm_content=WKIT_NSL_IQmatt-00070234&amp;utm_campaign=WKIT_NSL_IQmattEngagedOnly15.10.2026_TFM&amp;utm_econtactid=CWOLT000040720448&amp;utm_medium=email_newsletter&amp;utm_crmid=\" target=\"_blank\" rel=\"noopener\">Read the full article<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The 2026 Omnibus Decree aligns Italy\u2019s Global Minimum Tax framework with the latest guidance developed at OECD level, introducing three new simplification regimes for large multinational and domestic groups. The Side-by-Side Safe Harbour restricts the application of the IIR and UTPR to groups whose ultimate parent entity is located in a jurisdiction with a qualifying [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[16],"tags":[],"class_list":["post-3549","post","type-post","status-publish","format-standard","hentry","category-articles-guide"],"_links":{"self":[{"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/posts\/3549","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/comments?post=3549"}],"version-history":[{"count":1,"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/posts\/3549\/revisions"}],"predecessor-version":[{"id":3550,"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/posts\/3549\/revisions\/3550"}],"wp:attachment":[{"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/media?parent=3549"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/categories?post=3549"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgtax.it\/en\/wp-json\/wp\/v2\/tags?post=3549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}