The GloBE rules

The GloBE rules are designed so that multinational enterprises (MNEs) with annual revenue of EUR750 million are subject to a minimum 15% effective tax rate on their mobile income in every country where they operate.

Find out more information about New Zealand’s implementation of the GloBE rules and registration, notification and filing requirements.

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GloBE rules overview New Zealand’s GloBE rules apply to multinational enterprise (MNE) groups with a constituent entity in New Zealand, and global annual revenue of more than EUR750 million in at least 2 of the past 4 years.
GloBE registration requirements When a multinational enterprise (MNE) group has a constituent entity in New Zealand under the GloBE rules, they must complete a GloBE registration.
View or change your GloBE notification As part of registering, the designated constituent entity provides information for all New Zealand constituent entities of a multinational enterprise (MNE) group. This information is part of a standing notification.
Filing the GloBE information return The GloBE information return (GIR) for New Zealand headquartered multinational enterprises (MNEs) will be filed in New Zealand by the designated New Zealand constituent entity.
Filing the top-up tax return The designated New Zealand constituent entity will need to file the multinational top-up tax return.