The most widely discussed element of the 2026 Hungarian tax package is expected to be the tightening of the rules governing trusts, but substantial changes are also anticipated in the areas of the retail tax, corporate tax incentives, and environmental taxes.

Trusts: a new era begins

The 2026 Hungarian tax package will significantly reshape the taxation of trust structures and private foundations in Hungary. The purpose of the reform is to eliminate advantages that, in certain cases, provided significant tax-saving opportunities.

Asset transfers under the previous and fresh rules

Formerly, assets transferred into trust structures could be revalued to fair market value on a tax-neutral basis. Therefore, the former rules did not impose taxation at the entry stage (upon the transfer of assets into the structure). Subject to certain conditions, the revalued assets could be distributed to beneficiaries tax-free after five years.

According to the new, accepted 2026 Hungarian tax package, in the future the following must be determined upon the transfer of assets:

• the original acquisition value of the asset, and

• the unrealised increase in asset value resulting from the revaluation.

Upon the distribution of assets, if the original asset transferred into the structure – for example, a shareholding transferred into the structure for the benefit of the settlor’s children – is distributed, no taxable event arises. In such a case, the beneficiary’s acquisition value for any future disposal will be the acquisition value existing prior to the transfer into the trust structure.

Special rules

The situation is different if the aforementioned shareholding is sold from the trust property and the gain is thereby realised. In such a case, where the proceeds are distributed to the beneficiary, the distribution remains tax-free only up to the amount of the original acquisition value, while the excess amount is generally taxed as a dividend.

The 2026 Hungarian tax package also introduces specific rules for situations where the beneficiary acquires an asset following the death of the settlor. In such cases, the beneficiary’s acquisition value is aligned with the revalued amount, which may result in significant tax advantages.

Special rules will also apply to:

• the transfer of crypto-assets into trust structures,
• the free-of-charge use of assets in the trust property.

The original purpose remains, tax advantages are reduced

The amendment may be particularly important for private individuals and entrepreneurial families that use trust or private foundation structures as part of their wealth planning strategy in Hungary. At the same time, it is important to note that the original functions of these structures – preserving family wealth, facilitating generational succession, and providing general asset protection – will remain intact.

Mandatory tax authority audits are coming

The 2026 Hungarian tax package not only reshapes tax rules but also strengthens tax authority oversight over trust structures.

As part of this process, the Hungarian tax authority will conduct mandatory audits:

• first, in relation to trust structures and private foundations established before 12 September 2023,
• then, from 2028 onwards, in relation to all such structures within the applicable statute of limitations period.

Affected taxpayers may therefore wish to review, before any official investigation:

• their established structures,
• the related agreements,
• the relevant documentation.

Retail tax: a step in the right direction, but not a complete solution

As part of Hungary’s RRF commitments, the 2026 Hungarian tax package abolishes the tax base aggregation rule applicable to the retail tax. This is clearly a positive development, as the provision has long been at the centre of disputes under EU law.

In our view, however, it remains questionable whether this amendment alone resolves the issues relating to previous periods. The following concerns remain:

• It cannot be ruled out that the rules applied between 2020 and 2025 may continue to raise concerns under EU law. As a result, in certain cases, claims may still be pursued through special tax refund procedures.
• Furthermore, the amendment does not affect the rule applicable from 2025 that creates particularly unfavourable consequences for certain foreign e-commerce operators. These businesses must still determine the applicable retail tax rates based on their global turnover and may only subsequently apply the exemption relating to foreign revenue.
• The structure may therefore continue to result in discrimination against foreign online retailers, whose tax burden may have increased significantly from 2025. In our opinion, businesses within this sector should also consider the possibility of pursuing a special tax refund procedure.

The step towards compliance with EU requirements is therefore welcome; however, in our view, further amendments would be necessary to achieve a comprehensive resolution.

We will discuss this topic in more detail in a separate article soon.

Corporate tax incentives: narrowing opportunities

The 2026 Hungarian tax package also affects the corporate sector, as it contains gradual phase-out of several corporate tax incentives. Under the changes:

• certain historic building tax incentives will be phased out,
• the growth tax credit regime will be abolished,
• the tax advantages associated with public-interest asset management foundations performing public functions will be gradually reduced.

Based on the previously announced tax programme, further significant changes can be expected in the near future, and we will, of course, continue to report on these developments.

Doubling air pollution charges and the abolition of the carbon allowance tax

In the area of environmental taxation, the most significant amendment included in the 2026 Hungarian tax package is a substantial increase in air pollution charges. The applicable charges will double for emissions of:

• sulphur dioxide,
• nitrogen oxides,
• non-toxic particulate matter.

According to the legislator, the increase is intended to reinforce the “polluter pays” principle.

Industrial and manufacturing companies may therefore wish to review in advance:

• their emissions data, and
• the expected additional costs.

CO₂ allowance tax: refund opportunity will become available

One of the more notable elements of the 2026 Hungarian tax package is the retroactive abolition of the carbon allowance tax, together with the possibility of reclaiming tax previously paid, as well as the related interest.

Affected businesses may submit their applications to the Hungarian tax authority within 90 days following the entry into force of the legislation.

The 2026 Hungarian tax package has been adopted and the majority of its provisions will enter into force on 31 August 2026. According to the new rules, significant changes are coming in the areas of trust and several other fields of taxation. Businesses and private individuals should review their structures and tax risks as soon as possible in order to avoid unpleasant surprises when the rules enter into force and to ensure that they do not miss potential opportunities. The tax experts of WTS Klient Hungary are ready to assist you in your preparations and in planning the necessary steps.

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Abolishment of advance tax return for Q4 

Law No. 7338 abolishes the advance corporate income tax return for the fourth and last quarter, which should be submitted to the Turkish tax authorities by 17 February. Thus, the advance corporate income tax return periods will be as follows:

• Q1: 1 January to 31 March
• Q2: 1 April to 30 June
• Q3: 1 July to 30 September

The Q4 advance corporate income tax return is still applicable for the fiscal year 2021, the new periods will be effective for the fiscal year 2022. 

New conditions to reduce tax for compliant taxpayers

According to the current provisions of relevant legislation in Turkey, subject to the satisfaction of certain conditions, eligible taxpayers who consistently file their tax returns on time and have no outstanding tax liability are entitled to a 5% discount (up to TRY 1.5 million – roughly EUR 108,000 – for 2021).

Under the current provisions, the taxpayer should not be subject to any tax assessment by the Turkish tax authorities in the year the discount is applied and in the two preceding years.

Pursuant to Law No. 7338, the scope of this condition is eased by narrowing it down to tax assessments that have been finalised. Taxpayers might still benefit from the deduction if the assessments are not finalised. Furthermore, if the finalised tax assessment amount is less than 1% of the reduced amount limit (which is TRY 15,000 – roughly EUR 1,080 – for 2021) the corresponding condition is deemed fulfilled.

These new conditions will be effective as of 1 January 2022.

National interest deduction on cash capital contributions from abroad 

The current national interest deduction rate is 50% for cash capital contributions from abroad. In accordance with the amendment under Law No. 7338, this deduction rate is increased to 75%.

This amendment entered into force on 26 October 2021, the publication date of Law No. 7338.

Revaluation of assets subject to depreciation

Article 31 of Law No. 7338 amends the title of the repeated Article 298 of the Tax Procedural Law and adds a new paragraph to the article.

In accordance with this amendment, income and corporate taxpayers (except those who apply inflation adjustments and keep their ledgers in foreign currency) who choose to revalue their depreciable economic assets and the depreciation amounts in their balance sheets might realise revaluation under certain conditions if they choose to.

Depreciation, valuation and replacement fund 

Taxpayers in Turkey might be able to extend the depreciation periods of their depreciable assets if the extended useful life is not more than double the useful life and it is not longer than 50 years. However, the depreciation calculation method with respect to these depreciable assets cannot be changed.

New depreciable economic assets (except passenger cars which are subject to pro-rata depreciation) do have the option of being depreciated on a daily basis (for assets acquired after the publishing of Law No. 7338 on 26 October 2021).

The useful life of certain newly acquired depreciable economic assets such as new machinery and equipment acquired by taxpayers who have industrial registration certificates that can be used exclusively in R&D, innovation, the manufacturing industry and design activities might be half the length of the useful life determined and announced by the Turkish Ministry of Finance.

The cost value measure has been clarified by defining mandatory and non-obligatory elements explicitly and in detail.

In accordance with Article 328 of the Tax Procedural Law, capital gains stemming from the sale of fixed assets which will be replaced with similar assets can be kept on a temporary account for three years without triggering any tax liability. However, the beginning of this three-year period was controversial (whether it would start in the year that the fixed asset was sold, or in the following year) and there were uncertainties in this respect. Law No. 7338 clearly states that the three-year period will start from the beginning of the year that the fixed asset was sold in.

Law No. 7338 also amends Article 261 of the Tax Procedural Law in Turkey and adds a definition for “Purchase Value” to the corresponding article.

Mutual Agreement Procedure (MAP) 

In accordance with Law No. 7338, new provisions regarding the MAP have been introduced and the MAP has been added to the Tax Procedural Law.

Bad debts & doubtful receivables

TRY 3,000 (roughly EUR 214) has been determined as the maximum amount for receivables considered too low to be worth litigating and subjecting to administrative action. In this respect, the threshold for a bad debt has also been set at TRY 3,000 (roughly EUR 214).

Remote tax inspection option

Pursuant to Law No. 7338, remote tax inspections will be an option in addition to tax inspections carried out at the taxpayer’s workplace. Thus, tax inspection officers will carry out tax inspections remotely if requested by the taxpayer.

Tax inspections are currently initiated via an initiation document signed by both the taxpayer and the tax inspector. In the future, communication regarding the initiation of the tax inspection will take place by letter (a written notice).

Social media revenues exemption

According to Law No. 7338, income derived from activities carried out on social media by social media content producers will be exempt from income tax, and no income tax returns have to be submitted if the total amount of this income does not exceed TRY 650,000 – roughly EUR 46,260 (fourth and highest tax bracket in Article 103 of the Income Tax Law).

The conditions to be satisfied to benefit from this exemption are:

• opening a bank account at a bank established in Turkey, and
• all the revenue should be collected with this bank account.

Corresponding banks will be required to apply a 15% withholding tax on the amounts transferred to this bank account. 

Irregularity and special irregularity fines

In accordance with this amendment, the scope of reconciliation and pre-assessment reconciliation will also cover irregularity and special irregularity penalties which exceed TRY 5,000 (roughly EUR 355). The reduction to be applied will be 25% for penalties amounting to more than TRY 5,000 (roughly EUR 355) under certain conditions.

RUSF & BITT for asset management companies 

According to the new law, Resource Utilization Support Fund (RUSF) exemption will be permanently applicable for asset management companies. At the same time, Banking and Insurance Transaction Tax (BITT) exemption will no longer be applicable.

Other important amendments within the scope of Law No. 7338

10% of the investment contribution amount that is currently regulated under Article 32/A of the Corporate Income Tax Law could be used to offset against other accrued tax liabilities, except VAT and Special Consumption Tax (SCT) under certain stated conditions. This amendment will enter into force as of 1 January 2022.

In line with Article 31/B of the Capital Markets Law, stamp duty exemption is introduced for certain documents such as receipts and papers issued regarding the collateral subject to the issuance of capital market instruments, including the collateral manager.

The effective date for application of the accommodation tax is postponed from 1 January 2022 to 1 January 2023.

The income of small business tradesmen whose income is determined on a small business taxation basis will be exempt from income tax. This amendment will be applicable for incomes generated from 1 January 2021.

A 60-day additional deadline will be applicable for taxpayers who have situations that require a sworn CPA certification report.

During an ongoing tax inspection, tax returns regarding taxes that are not subject to the inspection can be corrected voluntarily.

Agricultural support payments made by the Turkish Government to support farmers and the agricultural industry will be exempt from income tax, and these payments will not trigger any withholding tax liability.

Taxpayers can establish their tax offices electronically if they choose to do so.

The situations where issuing an expense note is obligatory have been clarified.

If you would like to know more about the new law or other tax regulations in Turkey, please visit the homepage of WTS Turkey.

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AMENDMENT OF LAWS AFFECTING INCOME TAXATION

Corporate tax

The most important of the autumn tax changes is the amendment to the Act on Corporate Tax which ensures harmonisation with EU legislation and introduces a related legal harmonisation provision. As part of transposing Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market – and in line with EU requirements – the provisions on controlled foreign companies are amended or supplemented, rules limiting interest deductions will be introduced and the principle of the proper exercise of law is to be supplemented. Further amendments deal with the introduction of corporate tax group registration, which is likely to make a significant improvement to competitiveness, with the eligibility for funding of the operating costs of sports facilities from the 2019/2020 funding period, the technical details of the aggregation rule for sports funding and with the removal of the housing allowance to facilitate mobility.

• The claiming of tax benefits, which is consistent with the subject or purpose of the legislation ensuring tax benefits, may not be limited if genuine economic and commercial reasons can be attributed to the legal transaction. This provision enters into force from 1 January 2019.

• According to the Bill at least two business entities qualifying as resident taxpayers, business organisations, associations, European public limited companies, cooperatives, European cooperatives, sole proprietorships, foreign individuals qualifying as resident taxpayers owing to their place of business management, and foreign enterprises by virtue of a Hungarian permanent establishment are entitled to form a corporate tax group. One of the main requirements for establishing a corporate tax group is there being a related company relationship between the taxpayers based on at least 75% of the voting rights. Corporate tax groups fulfil their tax liabilities through a designated member of the group registered at the Hungarian tax and customs authority as the group representative, under a specific group ID, and the group exercises taxpayer rights in the same way. Under the Bill a corporate tax group is considered a single taxpayer from the perspective of claiming tax allowances. A group member may only claim a tax allowance pertaining to a period prior to its group membership if it complies with the allowance conditions after joining the group as well. As a general rule, for any transaction carried out between group members after the establishment of the corporate tax group, the provisions applied for transactions between related companies shall not be applied. However, for transactions realised before the formation of the corporate tax group, where the tax base has not yet been adjusted to a normal business level, the tax base must be adjusted. With regard to transactions carried out between the group members after the establishment of the corporate tax group, the obligation to keep documentation as per the Act on Corporate Tax shall be met at the level of the corporate tax group. Requests for corporate tax group registration may first be submitted between 1 and 15 January 2019. The deadline signals the end of the limitation period. If the Hungarian tax and customs authority approves the request, the corporate tax group status will be established as of 1 January 2019.

• Exemption from controlled foreign company status only applies to investor activity that qualifies as a service activity, i.e. active service activity. Holding shares per se does not exempt a foreign company from the status of a controlled foreign company. According to the Bill, the corporate tax base is increased with the portion of financial year income (tax base) that is derived from the sale of goods and services to related companies or the purchase of same from related companies, if the person acquiring such income generates little or no added value, provided that such portion is positive and exceeds one-third of the entire income of the controlled foreign company.

• In line with Council Directive 2016/1164, the Bill introduces a new interest limitation rule, which is designed to prevent tax evasion and tax-base shifting, and will replace the provisions on thin capitalisation from 1 January 2019. Under the rule, the tax base is increased by the portion of net financing costs that exceeds 30% of fiscal-year earnings before interest, taxes, depreciation and amortisation (EBITDA) or HUF 939,810,000 (EUR 3 million). At the same time, the portion exceeding 30% of fiscal-year earnings before interest, taxes, depreciation and amortisation (EBITDA) or HUF 939,810,000 (EUR 3 million), i.e. the amount of the tax-base increase, is reduced, up to no more than the amount of the increase, by any unused interest deduction that accrued in previous fiscal years. For relevant contracts concluded prior to 17 June 2016, the new interest limitation rule must be applied for the first time from the day after the amounts of such contracts are raised or the contract term is extended, and in relation to the modified amount or term. Prior to any credit amount increase or term extension entering into force for financing contracts concluded prior to 17 June 2016, the previous thin capitalisation rule must be applied for the contracts concerned, but the taxpayer may choose to apply the interest limitation rule as well.

Act on Personal Income Tax

• The premium on (individual or group) risk insurance concluded by payers (employers) after 31 December 2018 is taxable (with due consideration of the one-year transitional provision applicable for risk insurance taken out before 1 January 2019). The Bill clarifies the transitional provision accepted in connection with the 2019 changes to insurance rules adopted in the summer package of tax law amendments. Accordingly, for risk insurance, the provisions of the Act on Personal Income Tax for and in relation to risk insurance being in effect as of 31 December 2018 must be applied for insurance years starting in 2018 (and extending into 2019), which means not only paragraph 6.3 of Schedule 1, but also, for instance, the definition of risk insurance and the provisions of Section 9 (3b) of the Act on Personal Income Tax.

• The Bill also clarifies the transitional provision recorded in relation to the termination as of 1 January 2019 of the non-repayable employer housing-support tax exemption, making it clear that the rules in effect as of 31 December 2018 may only be applied in connection with accounting, using and verifying support received prior to 1 January 2019.

AMENDMENT OF LAWS AFFECTING INDIRECT TAXATION

Act on Value Added Tax

• Act XLI of 2018 on the Amendment of Certain Tax Laws and Other Related Laws as well as on the Special Immigration Tax transposed into the VAT Act the provisions of Council Directive (EU) 2016/1065 on the VAT treatment of vouchers. The directive does not provide for the treatment of single-purpose vouchers acquired for consideration, but handed on free of charge. This is why the Bill supplements the existing provisions by stating that the free transfer of single-purpose vouchers also creates a tax payment liability if the taxpayer was entitled to deduct tax, in whole or in part, when the voucher was acquired.

• For cases where leased passenger cars are used for both business and private purposes, the Bill dictates a 50% deduction rate for the input VAT on the lease, in order to reduce administration burdens. According to the Bill, if a taxpayer does not want to apply the 50% deduction rate dictated for the mixed use of rented passenger cars, the deduction rate can be altered based on duly substantiated documentation, in line with the extent the car is used or utilised for the business activity eligible for the tax deduction.

• In connection with the removal of temporary labour from the reverse charge mechanism from 1 January 2021, the Bill prescribes that the reverse charge can still be applied for temporary construction labour in the case of all construction/assembly work (not just that subject to a construction permit).

• The Bill raises the threshold for choosing VAT-exempt taxpayer status from HUF 8 million (roughly EUR 25,000) to HUF 12 million (roughly EUR 37,500).

• The provisions in force as of 31 December 2019 must also be applied for the amount of VAT on a residential property sale if the date determined in accordance with Section 84 is after 31 December 2019, provided that all of the following conditions apply collectively on 31 December 2019:

a) the documents required to register an ownership right in the real estate register (especially the sale/purchase agreement) have been submitted to the real estate authority,
b) at least the shell of the given residential property is complete, and
c) the seller of the property has notified the state tax authority of the fulfilment of condition b) using the relevant form.

For the purposes of point b), the shell of a residential property shall be considered complete if its external boundary structures (walls, ceiling and roof structure, doors and windows, and, depending on the building plans, chimney, balcony, exterior stairs) have been completed.

AMENDMENTS TO LOCAL TAXES, DUTIES

Local tax

Under the current rules, when transferring a business division companies adopting IFRS (International Financial Reporting Standards) must increase their net sales revenue, and thus their local business tax base, with the consideration received for the business division in excess of the market value of the transferred assets – minus the value of the transferred liabilities – because this also qualifies as sales revenue under Hungarian accounting rules. Given that the Bill modifies the Act on Accounting so that this amount does not constitute part of sales revenue even for those subject to the Act on Accounting, there is no need for the given provision increasing revenue in the local tax law either, so it is repealed by the Bill.

Duties on financial transactions

The direct retail trade of government securities by the Treasury, as well as transfers in both directions for this purpose, are exempt from the financial transactions tax. This means transactions by the Treasury for government securities trading are exempt in the same way as government security trading by investment firms on the private market.

AMENDMENTS AFFECTING PAYMENTS MADE TO SOCIAL SECURITY FUNDS

Act on the Eligibility for Social Security Benefits and Private Pensions and the Funding for These Services

• The rules on income subject to contribution payments are to be supplemented: income subject to contribution payments shall include income paid (allocated) based on an insurance relationship as per Section 5 of the Social Security Act, regardless of the time of the payment (allocation).

• The incomes not subject to contribution payments have been clarified with a rule defined in the implementing regulation: income does not have to be considered as income subject to contribution payments that is paid (allocated) for a period where no insurance relationship under Sections 11, 11/A, 11/B or 13 of the Social Security Act prevailed, regardless of the time of payment (allocation).

Social contribution tax

• The modifying provision defines the person obliged to pay the tax, in accordance with which the tax liability for income from a foreign payer that is not subject to contribution payments under the Social Security Act must be discharged by the natural person.

• One clarification specifies that, in case of an underlying agreement between the parties, the tax payment liability for a natural person shall be settled by the employer.

• The amendment introduces a new type of R+D activity allowance: a company – qualifying as a centre of basic and applied research as well as research and development, performed as its own business activity – employing R+D staff giving rise to a tax payment liability may claim a payer’s tax allowance. The allowance equals 50% of the tax on the wage cost accounted in the given month as a direct cost of the research and development activity.

AMENDMENT OF LAWS AFFECTING RULES OF PROCEDURE

• The maximum default penalty payable upon the violation of the rules for tax advance top-up liability decreases from 20% to 10% of the difference between the advance paid and 90% of the tax payable for the fiscal year.

• To reduce administration, the data reporting obligation of employers/payers with regard to information on their insured employees’ education, professional qualifications and vocational training, the name of the institution issuing the documents certifying these qualifications and the number of the documents is to be discontinued.

• If personnel of a foreign tax authority are involved in a tax inspection, any related interpretation and translation services must be provided by the state tax and customs authority.

• The Bill extends the scope of obligatory elements of decisions based on practical experience, which means that in the future, decisions shall include the evidence provided by taxpayers but ignored, and the expiry of the administration deadline.

• According to the amendments, if a company generates a defined amount of sales revenue, but a zero profit or even a loss, the business entity shall obligatorily be subject to authority inspection following the acceptance of the financial statements for the second financial year, because there is a risk that a business entity producing zero profit or making a loss is deliberately trying to avoid fulfilling its tax payment liabilities. It is typical for start-up companies to carry out costly, one-off investments in the early years of their operation which are not covered by their revenue, so any business entity launched without a legal predecessor is exempt from this new obligatory inspection in the first 4 financial years of their operation.

AMENDMENT OF OTHER LAWS

Act on Accounting – transfer of business division

In connection with the transfer of business divisions the Act on Accounting defines goodwill or negative goodwill, but does not contain any provision defining business division. Given that there is a significant difference in the financial content of a sale of individual assets, the assumption of liabilities and the transfer of business divisions, defining a business division and the accounting rules for transferring business divisions in the Act on Accounting is justified. The proposed new accounting rules for business division transfers take the IFRS into account.

In practice the transfer of a business division is considered one single transaction both from a business and a financial point of view, so the contracting parties interpret it as one single transaction. Consequently it is recommended to handle such transfers as one transaction from an accounting perspective too. Since business division transfers are ad-hoc transactions, they are not considered part of regular operations (business activity); so it is justified to account for the difference between the value of assets transferred and liabilities assumed during the business division transfer (including provisions, accruals and deferrals) and the received and paid consideration on a net basis under other income or other expenses, depending on the result of the sale.

Pursuant to the provisions of the current Act on Accounting the consideration for the transfer of the business division must be broken down according to the individual assets and liabilities forming part of the business division, and the consideration of the otherwise single transaction must be accounted for on an itemised basis, which means a considerable amount of administration for the entity transferring the business division. Under the Bill the consolidated accounting approach will reduce the administrative burden.

Act on Customs

The act allows for the release of customs collateral after one year as opposed to the current three years.

Employee Stock Ownership Programme

The Bill clarifies that not only ordinary shares but also any other shares embodying an investment risk similar to ordinary shares and other securities can form part of ESOP remuneration (directly or indirectly).

If you would like more detailed information on any part of the autumn tax changes, or if you would like to know how this will affect your company, please get in touch with the tax experts at WTS Klient Hungary.

You can download our summary in PDF format here:
WTS Klient Newsflash 30.10.2018 – Autumn tax changes

RELATED ARTICLES:

2019 tax package

Dramatic changes in social contribution tax and health-care contribution system from 2019

Tax amendments in 2019

Changes in accounting rules from 2019

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