Cahiers De Droit Fiscal International, Volume 109A (2025): Residence for corporate income tax purposes, General reporter (Jo\u00e3o F\u00e9lix Pinto Nogueira), Hungarian national report (Gabriella Erd\u0151s, Rita Szudoczky, Gergely Czoboly)<\/p>\n\n\n\n
A jelent\u00e9s az IFA \u201eNemzetk\u00f6zi ad\u00f3jog\u201d c\u00edm\u0171 tanulm\u00e1nysorozat\u00e1nak r\u00e9sze. Az IFA 2025-\u00f6s lisszaboni kongresszus\u00e1nak 1. f\u0151 t\u00e9m\u00e1j\u00e1hoz \u2013 az illet\u0151s\u00e9ghez \u2013 kapcsol\u00f3d\u00f3 nemzeti jelent\u00e9sk\u00e9nt k\u00e9sz\u00fclt. A magyar t\u00e1rsas\u00e1gi ad\u00f3rendszer els\u0151sorban a bejegyz\u00e9s elv\u00e9t k\u00f6veti, miszerint belf\u00f6ldi illet\u0151s\u00e9g\u0171 ad\u00f3fizet\u0151nek min\u0151s\u00fclnek a magyar t\u00e1rsas\u00e1gi jog alapj\u00e1n l\u00e9trehozott \u00e9s Magyarorsz\u00e1gon bejegyzett jogi szem\u00e9lyek.\u00a0 Az illet\u0151s\u00e9ggel\u00a0 kapcsolatos vit\u00e1k viszonylag ritk\u00e1k. A magyar ad\u00f3jog k\u00f6zvetett megk\u00f6zel\u00edt\u00e9st alkalmaz az inkorpor\u00e1ci\u00f3s \u00a0elvhez, felsorolva azokat a konkr\u00e9t jogi form\u00e1kat, amelyek belf\u00f6ldi ad\u00f3fizet\u0151nek min\u0151s\u00fclnek. 2005 \u00f3ta a hat\u00e1ly kiterjedt a Magyarorsz\u00e1gr\u00f3l ir\u00e1ny\u00edtott k\u00fclf\u00f6ldi szervezetekre is, f\u00fcggetlen\u00fcl att\u00f3l, hogy alap\u00edt\u00e1suk szerinti orsz\u00e1gnak van-e kett\u0151s ad\u00f3ztat\u00e1si egyezm\u00e9nye Magyarorsz\u00e1ggal. A magyar jogszab\u00e1lyok azonban korl\u00e1tozott ir\u00e1nymutat\u00e1st ny\u00fajtanak az ir\u00e1ny\u00edt\u00e1si hely meghat\u00e1roz\u00e1s\u00e1hoz, ami egyes esetekben bizonytalans\u00e1got eredm\u00e9nyez. A magyar ad\u00f3hat\u00f3s\u00e1g a vit\u00e1s k\u00e9rd\u00e9seket gyakran \u00fagy oldja meg, hogy ir\u00e1ny\u00edt\u00e1si t\u00edpus\u00fa \u00e1lland\u00f3 telephelyeket (PE) hoz l\u00e9tre, ahelyett, hogy az illet\u0151s\u00e9get vitatn\u00e1. Ez a megk\u00f6zel\u00edt\u00e9s egyszer\u0171bb, mivel a Magyarorsz\u00e1gon v\u00e9gzett \u00fczleti tev\u00e9kenys\u00e9gekre \u00f6sszpontos\u00edt, \u00e9s az ad\u00f3k\u00f6teles j\u00f6vedelmet a PE-hez rendeli. A tiszt\u00e1n holdingt\u00e1rsas\u00e1gok eset\u00e9ben ez \u00e1ltal\u00e1ban nem eredm\u00e9nyez tov\u00e1bbi ad\u00f3k\u00f6telezetts\u00e9geket. \u00d6sszess\u00e9g\u00e9ben a rendszer tov\u00e1bbra is szil\u00e1rdan az inkorpor\u00e1ci\u00f3s \u00a0elven alapul, \u00e9s viszonylag kev\u00e9s dokument\u00e1lt eset van az illet\u0151s\u00e9ggel kapcsolatos vit\u00e1kr\u00f3l vagy vissza\u00e9l\u00e9sekr\u0151l.<\/p>\n\n\n\n
The report is part of the IFA Studies on International Fiscal Law series. It was prepared as a national report for the Main topic 1: Residency at the IFA 2025 Lisbon Congress. The Hungarian corporate tax system primarily follows the principle of incorporation, defining resident taxpayers as entities formed under Hungarian corporate law and registered in Hungary.\u00a0 Disputes over residency are relatively uncommon. Hungarian tax law employs an indirect approach to the incorporation principle by listing specific legal forms that qualify as domestic taxpayers. Since 2005, the scope has been expanded to include foreign entities managed from Hungary, regardless of whether their country of incorporation has a double taxation treaty with Hungary. However, Hungarian legislation provides limited guidance on determining the place of management, creating ambiguity in some cases. The Hungarian tax authority often addresses disputes by creating management-type permanent establishments (PEs) rather than challenging residency. This approach is more straightforward, as it focuses on business activities conducted in Hungary and allocates taxable income to the PE. For pure holding companies, this typically does not lead to additional tax liabilities. Overall, the system remains firmly rooted in the principle of incorporation, with relatively few documented cases of residency disputes or abuse.<\/p>\n\n\n\n
Erd\u0151s, G.: Illet\u0151s\u00e9g, j\u00f6vedelem, bizony\u00edt\u00e1si teher (Residency, income, and the burden of proof), SZAKma, 2022\/1 (2022), ISSN 2416-0415 http:\/\/szak-ma.hu\/ado\/illetoseg-jovedelem-bizonyitasi-teher-103051<\/a><\/p>\n\n\n\n Egyre t\u00f6bb tehet\u0151s magyar \u00e9l k\u00fclf\u00f6ld\u00f6n an\u00e9lk\u00fcl, hogy feladn\u00e1 magyar v\u00e1llalkoz\u00e1sait. A cikk felh\u00edvja a figyelmet az ezzel j\u00e1r\u00f3 lehets\u00e9ges ad\u00f3kock\u00e1zatokra, ide\u00e9rtve az \u00e1lland\u00f3 telephely k\u00e9rd\u00e9seit, a belf\u00f6ldi jogszab\u00e1lyok \u00e9s az ad\u00f3egyezm\u00e9nyek szerinti elt\u00e9r\u0151 lak\u00f3hely-meghat\u00e1roz\u00e1st, az ad\u00f3kiker\u00fcl\u00e9s elleni szab\u00e1lyokat, valamint a k\u00fclf\u00f6ldi lak\u00f3helyre hivatkoz\u00f3 ad\u00f3mentess\u00e9g ig\u00e9nybev\u00e9telekor fenn\u00e1ll\u00f3 bizony\u00edt\u00e1si terhet. A cikk p\u00e9ldak\u00e9nt az Egyes\u00fclt Arab Em\u00edrs\u00e9gekkel k\u00f6t\u00f6tt ad\u00f3egyezm\u00e9nyt hozza fel.<\/p>\n\n\n\n More and more wealthy Hungarians live abroad without giving up their Hungarian enterprises. The article calls attention to the potential tax risks attached to it, including permanent establishment issues, different definition of residency under domestic legislation and tax treaties, anti-tax-avoidance rules, and the burden of proof when claiming exemption based on foreign residency. The article uses the tax treaty with the United Arab Emirates as an example.<\/p>\n\n\n\n Erd\u0151s, G: The 30 Year Anniversary of the Disintegration of the Eastern Block: Tax Reform Process in Hungary, Intertax, Vol 49. Issue 5. Kluwer Law International, 2021 ISSN: 0165-2826, https:\/\/doi.org\/10.54648\/taxi2021044<\/a><\/p>\n\n\n\n A cikk a magyar ad\u00f3rendszer fejl\u0151d\u00e9s\u00e9t mutatja be a piacgazdas\u00e1g kezdeteit\u0151l napjainkig. Magyarorsz\u00e1g volt az els\u0151 a k\u00f6z\u00e9p-kelet-eur\u00f3pai orsz\u00e1gok k\u00f6z\u00fcl, amely bevezette a nyeres\u00e9gad\u00f3ztat\u00e1st, privatiz\u00e1lta az ipar\u00e1gakat \u00e9s vonzotta a k\u00fclf\u00f6ldi t\u0151k\u00e9t. Jelenleg az EU-n bel\u00fcl a legalacsonyabb t\u00e1rsas\u00e1gi ad\u00f3kulccsal rendelkezik, \u00e9s k\u00eds\u00e9rletezik a forgalom alap\u00fa \u00e1gazati ad\u00f3kkal. B\u00e1r az alapelvek az 1990-es \u00e9vek k\u00f6zepe \u00f3ta nem v\u00e1ltoztak, az orsz\u00e1g hat jelent\u0151s ad\u00f3reformon \u00e9s t\u00f6bb mint 200 j\u00f6vedelemad\u00f3-t\u00f6rv\u00e9nym\u00f3dos\u00edt\u00e1son ment kereszt\u00fcl.<\/p>\n\n\n\n The article outlines the development of the Hungarian tax system from the early days of the market economy to the current times. Hungary was the first among the CEE countries to introduce profits taxation, privatized industries, and attracted foreign capital. Presently, it has the lowest corporate tax rate within the EU, and it experiments with turnover based sectoral taxes. Although the major principles have not changed since the mid-1990s, the country experienced six major tax reforms and over 200 amendments to income tax laws.<\/p>\n\n\n\n Erd\u0151s, G: 2021 guidance on MAP, International Transfer Pricing Journal (ITPJ), 2022 (vol.29) No. 1, ISSN: 1385-3074<\/p>\n\n\n\n A k\u00f6lcs\u00f6n\u00f6s egyeztet\u00e9si elj\u00e1r\u00e1s (MAP) olyan nemzetk\u00f6zi vitarendez\u00e9si eszk\u00f6z, amelyet a relev\u00e1ns ad\u00f3hat\u00f3s\u00e1gok k\u00f6z\u00f6tti\u00a0 elt\u00e9r\u0151 ad\u00f3egyezm\u00e9ny vagy nemzetk\u00f6zi szerz\u0151d\u00e9s\u00a0 \u00e9rtelmez\u00e9s miatti kett\u0151s ad\u00f3z\u00e1s rendez\u00e9s\u00e9re haszn\u00e1lnak. A cikk a nemr\u00e9g kibocs\u00e1tott Magyar MAP ir\u00e1nymutat\u00e1sok f\u00e9ny\u00e9ben elemzi az ad\u00f3egyezm\u00e9nyeken, a MAP ir\u00e1nyelven \u00e9s az arbitr\u00e1ci\u00f3s konvenci\u00f3n alapul\u00f3 vitarendez\u00e9si elj\u00e1r\u00e1sokat, k\u00fcl\u00f6n\u00f6s tekintettel azok k\u00fcl\u00f6nbs\u00e9geire \u00e9s a nemzetk\u00f6zi \u00fcgyletek transzfer\u00e1r m\u00f3dos\u00edt\u00e1sai miatt felmer\u00fcl\u0151 kett\u0151s ad\u00f3z\u00e1s megsz\u00fcntet\u00e9s\u00e9ben bet\u00f6lt\u00f6tt szerep\u00e9re.<\/p>\n\n\n\n The mutual agreement procedure (MAP) is an instrument for the resolution of international tax disputes whenever a person considers that the actions of the tax authorities result in taxation not in accordance with the provisions a tax treaty or an international agreement. The article analyses Hungary\u2019s recent MAP guidelines regarding double tax treaty, dispute resolution directive, and arbitration convention-based MAPs, and their application to transfer pricing cases. It also elaborates on the recent structural changes within the competent authorities.<\/p>\n\n\n\n Erd\u0151s, G: T\u00e1rsas\u00e1gi ad\u00f3alap-, \u00e9s ad\u00f3kedvezm\u00e9nyek az \u00e1llami t\u00e1mogat\u00e1sok rendszer\u00e9ben<\/a> (Tax incentives as state aid) http:\/\/dx.doi.org\/10.2139\/ssrn.3779332<\/a> <\/p>\n\n\n\n A dolgozat arra a k\u00e9rd\u00e9sre keres v\u00e1laszt, hogy a t\u00e1rsas\u00e1gi ad\u00f3 t\u00f6rv\u00e9nyben le\u00edrt felt\u00e9teleknek megfelel\u0151 ad\u00f3alap- \u00e9s ad\u00f3kedvezm\u00e9nyek ig\u00e9nybev\u00e9tel\u00e9t mennyiben korl\u00e1tozz\u00e1k az uni\u00f3s \u00e1llami t\u00e1mogat\u00e1s szab\u00e1lyok. A dolgozat els\u0151 r\u00e9sz\u00e9ben \u00e1ttekintj\u00fck az \u00e1llami t\u00e1mogat\u00e1sok fogalm\u00e1t \u00e9s rendszer\u00e9t, a m\u00e1sodik r\u00e9sz\u00e9ben pedig a f\u0151bb t\u00e1rsas\u00e1gi ad\u00f3alap-, \u00e9s ad\u00f3kedvezm\u00e9nyeket csoportos\u00edtjuk az \u00e1llami t\u00e1mogat\u00e1sok szab\u00e1lyai ment\u00e9n. Az egy\u00e9b ad\u00f3int\u00e9zked\u00e9sek, illetve a b\u00edr\u00f3s\u00e1gi elj\u00e1r\u00e1s sor\u00e1n \u00e1llami t\u00e1mogat\u00e1snak min\u0151s\u00edtett ad\u00f3int\u00e9zked\u00e9sek a jelen dolgozat keretein k\u00edv\u00fcl esnek<\/p>\n\n\n\n The paper investigates whether and how much the utilization of taxable base incentives and tax credits granted by the corporate income tax law is limited by the state aid nature of the tax measures. The first part of the essay describes the most important attributes of state aid, and the European Union state aid system. In the second part corporate tax base incentives and tax credits will be explained from the point of their state aid character. Other tax measures and state aid related tax cases fall outside the scope of this paper.<\/p>\n\n\n\n Erd\u0151s, G.: Corporate Tax \u2013 Hungary, in European Tax Handbook<\/a><\/em> 2020, IBFD, Amsterdam, ISBN 978-90-8722-601-5<\/p>\n\n\n\n Az Eur\u00f3pai Ad\u00f3k\u00e9zik\u00f6nyv 49 orsz\u00e1gra \u00e9s joghat\u00f3s\u00e1gra vonatkoz\u00f3 \u00e1ttekint\u00e9st tartalmaz. Az \u00e1ttekint\u00e9seket friss\u00edtett\u00e9k, hogy t\u00fckr\u00f6zz\u00e9k a 2020-ban hat\u00e1lyos jogszab\u00e1lyokat. A k\u00fcl\u00f6nb\u00f6z\u0151 ad\u00f3rendszerek \u00f6sszehasonl\u00edt\u00e1s\u00e1nak megk\u00f6nny\u00edt\u00e9se \u00e9rdek\u00e9ben minden fejezet \u2013 bele\u00e9rtve a Magyarorsz\u00e1gr\u00f3l sz\u00f3l\u00f3 fejezetet is \u2013 azonos fel\u00e9p\u00edt\u00e9s\u0171. A kiadv\u00e1ny \u00e9vente jelenik meg.<\/p>\n\n\n\n The European Tax Handbook includes surveys on 49 countries and jurisdictions. The surveys have been updated to reflect the laws applicable in 2020. Each chapter, including the chapter on Hungary, has the same structure, in order to make comparison of different tax systems easier. The book is published annually.<\/p>\n\n\n\n Erd\u0151s, G.: Corporate Taxation in Hungary, in Global Corporate Tax Handbook<\/a><\/em>, IBFD, Amsterdam, 2020 edition, ISBN 9789-087226046<\/p>\n\n\n\n A vil\u00e1g 101 orsz\u00e1g\u00e1t \u00e9s joghat\u00f3s\u00e1g\u00e1t fel\u00f6lel\u0151 k\u00f6nyv a vil\u00e1g ad\u00f3rendszereinek leg\u00e1tfog\u00f3bb \u00e9s leghitelesebb \u00e1ttekint\u00e9s\u00e9t ny\u00fajtja. Az egyes orsz\u00e1gokr\u00f3l sz\u00f3l\u00f3 fejezetek egys\u00e9ges szerkezetet k\u00f6vetnek, amely gyors \u00e9s pontos hozz\u00e1f\u00e9r\u00e9st biztos\u00edt a relev\u00e1ns inform\u00e1ci\u00f3khoz, valamint lehet\u0151v\u00e9 teszi az orsz\u00e1gok k\u00f6z\u00f6tti k\u00f6zvetlen \u00f6sszehasonl\u00edt\u00e1st. Az orsz\u00e1gfejezeteket friss\u00edtett\u00e9k, hogy t\u00fckr\u00f6zz\u00e9k a 2020-ban hat\u00e1lyos jogszab\u00e1lyokat. A Magyarorsz\u00e1gr\u00f3l sz\u00f3l\u00f3 fejezet r\u00e9szletes elemz\u00e9st ny\u00fajt a magyarorsz\u00e1gi t\u00e1rsas\u00e1gi ad\u00f3z\u00e1sr\u00f3l.<\/p>\n\n\n\n Covering 101 countries and\u00a0jurisdictions worldwide, this\u00a0book\u00a0provides the largest, most authoritative survey of tax systems throughout the world. The country chapters follow a common layout that allows rapid and accurate access to precise information and enables direct comparison between countries.\u00a0The country chapters have been updated to reflect the laws applicable in 2020. The Hungarian country chapter provides a detailed analysis of the taxation of corporations in Hungary.<\/p>\n\n\n\n Erd\u0151s, G.: Besz\u00e1m\u00edt\u00e1s-kisz\u00e1m\u00edt\u00e1s<\/a> (Calculation of Tax Credit)<\/em>, SZAKma 2018 4 (2018), 15-17.<\/p>\n\n\n\n Withholding taxes are levied on the gross amount of passive income, while double taxation is avoided on the taxable base or net income calculated according to the rules of the country of residence. The brief article investigates the consequence of the different base through an example, and proves that, in many cases, even a relatively small amount of withholding tax may result in excess tax credit situations.<\/p>\n\n\n\n Erd\u0151s G.: Az ad\u00f3kiker\u00fcl\u00e9s elleni k\u00fczdelem az Eur\u00f3pai Uni\u00f3ban (Fight against Tax Avoidance in the EU)<\/em> Part1<\/a>: SZAKma<\/em>, 2013\/6 279-281, Part 2<\/a>: SZAKma<\/em> 2013\/7-8 332-334.<\/p>\n\n\n\n Abstract: the paper provides a brief survey of the historic roots of the EU Anti-Avoidance Directive, its goals and achievements.<\/p>\n\n\n\n
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