Author HU - Kertész Gábor
In Hungary, the bill T/6351 („Summer Tax Package”) – including many modifications – is still under negotiation, but since July 1, 2019, changes have already taken place as a result of previous regulations.
Download PDF! It often happens that private individuals receive gifts during representational events, or receive other benefits that are not necessarily related to specific events, occasions (and neither have to be related with purchasing). Benefits granted to private individuals have a very wide range, therefore in our current brief summary we are going
Download PDF! According to the Act on Personal Income Tax, the total dividend amount paid by limited liability companies to individuals should be considered as the income of individuals, thus public burden payment obligations arise in form of personal income tax and in general case healthcare contribution related to the paid amount. The