04-07-2025
Tax
Hungary
Personal income tax , Corporate Income Tax, Extra profit taxes, Small Business Tax, KIVA, Supplementary insurance tax, Robin Hood tax, VAT, Value Added Tax, Retail Tax, Rules of taxation
Download the full-text newsletter as a pdf in English:
Tax law changes – June 2025
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Töltse le a teljes hírlevelet magyarul pdf-ben:
A 2025 júniusában elfogadott adóváltozások
(Please note that we present changes to the family allowance system
in a separate payroll newsletter: PS SME Info 2025-1.)
The content of our downloadable newsletter(s):
1 Personal income tax (PIT)
1.1 Clarification of the concept of tax-free workers’ accommodation
1.2 Higher performance E-bikes will also be tax-free
1.3 Tax equivalence of long-term asset management and fiduciary asset management in case of private foundations
1.4 Dividend rules in the case of private foundations – new provision in the PIT Act
2 Corporate Income Tax (TAO)
2.1 Partial non-compliance in the case of preferential asset transfers
2.2 Cross-border transformation in the concept of notified shares
2.3 Increased tax base allowance for direct R&D costs
2.4 Changes to demergers (separations)
2.5 Increase in the Power Limit for Company E-Bikes Recognized as Business Expenses
2.6 Change in the special rules for modifications of corporate tax base
2.7 Change in relation to the reporting of taxpayers preparing their financial statements in accordance with IFRS
3 Value Added Tax (VAT)
3.1 Taxable dealers’ declaration obligation in reverse charge transactions in Hungary
3.2 Online invoice data reporting – Annex 10 expanded
3.3 Postponement and refinement of the e-receipt system
3.4 Clarifications in the assignment of VAT and the reverse charge of energy dealers
4 Small Business Tax (KIVA)
4.1 Exemption rule in special termination cases
5 Extra profit taxes
5.1 Special tax on credit institutions and financial enterprises
5.2 Supplementary insurance tax
5.3 Income tax on energy suppliers („Robin Hood” tax)
5.4 Retail Tax
6 Rules of taxation (Art)
6.1 Amendment to facilitate simplified voluntary liquidation
6.2 New data in 08 return
6.3 Shorter reporting deadline for payment service providers
6.4 Extended audit period for reliable taxpayers in complex cases
6.5 Changes in tax rulings
6.6 Unified penalty rules for employment and simplified employment
6.7 Temporary exemption from penalties under the Global Minimum Tax Act
6.8 Mandatory reporting obligation for Hungarian branches
7 Tax Administration Regulations (Air)
7.1 Electronic minutes allowed during on-site inspections
7.2 Extended deadlines for complex VAT audits involving chain transactions