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Hungary: Tax legislative changes concerning corporate and individual taxpayers, VAT

Hungary new tax law measures for 2019

The parliament in November 2018 approved tax legislative changes that generally have an effective date of 1 January 2019.


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Among the corporate income tax measures included in the tax legislation are the following items:

  • A group taxation registration requirement
  • Interest limitation rules (also referred to as "thin capitalization" rules)
  • Changes to the rules for controlled foreign corporations (CFCs)

The tax legislation includes measures that affect Hungary's individual (personal) income tax rules and certain value added tax (VAT) provisions.


Read a November 2018 report prepared by the KPMG member firm in Hungary

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