6.3. Global minimum tax rate

As UNIQA’s annual revenue exceeds the threshold of €750 million which is relevant for applying the global minimum tax rate, UNIQA is subject to the 15 per cent global minimum tax rates for corporate groups that went into effect 1 January 2024.

This results in an additional income tax expense of €500,000. The Safe Harbour Rules are satisfied in most of the countries in which UNIQA operates.

UNIQA is applying the exemption from recognising and disclosing deferred tax assets and deferred tax liabilities in connection with the global minimum tax.