{"id":56327,"date":"2026-10-07T10:07:46","date_gmt":"2026-10-07T08:07:46","guid":{"rendered":"https:\/\/www.nzp.de\/?p=56327"},"modified":"2026-10-07T10:23:14","modified_gmt":"2026-10-07T08:23:14","slug":"hungarian-wealth-tax-dubai-and-uae-interests","status":"publish","type":"post","link":"https:\/\/www.nzp.de\/tr\/macaristandaki-servet-vergisi-ile-dubai-ve-baedeki-menfaatler\/","title":{"rendered":"2027\u2019den \u0130tibaren Macaristan\u2019da Servet Vergisi mi? Dubai\u2019de Ticari Faaliyetleri Bulunan Giri\u015fimciler Nelere Dikkat Etmeli?"},"content":{"rendered":"

K\u0131sa s\u00fcre \u00f6nce a\u00e7\u0131klanan h\u00fck\u00fcmet planlar\u0131, Macaristan\u2019\u0131n 1 Ocak 2027 tarihinden itibaren yeni bir servet vergisi uygulamaya koyabilece\u011fini g\u00f6steriyor. A\u00e7\u0131klamaya g\u00f6re, 1 milyar HUF\u2019yi a\u015fan net servet k\u0131sm\u0131 i\u00e7in y\u0131ll\u0131k %1, 100 milyar HUF\u2019yi a\u015fan k\u0131s\u0131m i\u00e7in ise y\u0131ll\u0131k %1,5 oran\u0131nda vergi uygulanabilir. \u00d6nerilen kapsamda gayrimenkuller, yat\u0131r\u0131mlar, \u015firket paylar\u0131 ve yurt d\u0131\u015f\u0131nda tutulan varl\u0131klar yer alabilir.<\/p>\n

Hen\u00fcz ayr\u0131nt\u0131l\u0131 bir kanun tasar\u0131s\u0131 yay\u0131mlanmad\u0131\u011f\u0131ndan, nihai vergi matrah\u0131, de\u011ferleme esaslar\u0131, muafiyetler, vergi mukimli\u011fi kriterleri ve beyan ile di\u011fer uyum y\u00fck\u00fcml\u00fcl\u00fckleri kesinle\u015fmemi\u015ftir. Dolay\u0131s\u0131yla s\u00f6z konusu a\u00e7\u0131klama, nihai mevzuat olarak de\u011ferlendirilmemelidir.<\/p>\n

Uygulamada varl\u0131klar\u0131n de\u011ferlemesi, a\u00e7\u0131klanan vergi oranlar\u0131n\u0131n uygulanmas\u0131ndan daha karma\u015f\u0131k olabilir. Servetin aile \u015firketleri, holding \u015firketleri, gayrimenkul portf\u00f6yleri, yabanc\u0131 t\u00fczel ki\u015filer veya kolayl\u0131kla tespit edilebilir bir piyasa de\u011feri bulunmayan varl\u0131klar arac\u0131l\u0131\u011f\u0131yla elde tutuldu\u011fu durumlarda \u00f6zel bir inceleme gerekebilir.<\/p>\n

Dubai, Ras Al Khaimah veya Birle\u015fik Arap Emirlikleri\u2019nin di\u011fer b\u00f6lgelerinde ticari faaliyetleri, yat\u0131r\u0131mlar\u0131 veya malvarl\u0131\u011f\u0131 bulunan Macaristan ba\u011flant\u0131l\u0131 ki\u015filer ve \u015firketler bak\u0131m\u0131ndan vergi mukimli\u011fi, ger\u00e7ek faydalan\u0131c\u0131n\u0131n tespiti, varl\u0131klar\u0131n hukuki m\u00fclkiyeti ve bunlar\u0131 tevsik eden belgeler \u00f6zellikle \u00f6nem kazanabilir.<\/p>\n

Macaristan ile Birle\u015fik Arap Emirlikleri aras\u0131nda, 2013 tarihli CLXI say\u0131l\u0131 Kanun ile y\u00fcr\u00fcrl\u00fc\u011fe giren bir \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmas\u0131 bulunmaktad\u0131r. Bu anla\u015fman\u0131n \u00f6nemli bir s\u0131n\u0131rlamas\u0131, kapsam\u0131n\u0131n gelir \u00fczerinden al\u0131nan vergilerle belirlenmi\u015f olmas\u0131d\u0131r. Dolay\u0131s\u0131yla anla\u015fman\u0131n gelecekte uygulanabilecek bir Macaristan servet vergisi \u00fczerindeki etkisi pe\u015finen varsay\u0131lamaz; bu husus, y\u00fcr\u00fcrl\u00fc\u011fe girecek nihai mevzuat, ilgili anla\u015fma h\u00fck\u00fcmleri ve somut olay\u0131n ko\u015fullar\u0131 \u00e7er\u00e7evesinde ayr\u0131ca de\u011ferlendirilmelidir.<\/p>\n

NZP NAGY LEGAL\u2019in Ras Al Khaimah ba\u011flant\u0131l\u0131 ekibi; m\u00fclkiyet zincirleri, \u015firket ve holding yap\u0131lar\u0131, vergi mukimli\u011fi, miras ve servet planlamas\u0131 ile olas\u0131 de\u011ferleme ve belgelendirme y\u00fck\u00fcml\u00fcl\u00fcklerine y\u00f6nelik haz\u0131rl\u0131klar dahil olmak \u00fczere, Macaristan ve BAE ba\u011flant\u0131l\u0131 yap\u0131lar\u0131n koordineli hukuki incelemesinde destek sa\u011flayabilir.<\/p>\n

Nihai mevzuat y\u00fcr\u00fcrl\u00fc\u011fe girene kadar mevcut yap\u0131lar\u0131n, m\u00fclkiyet kay\u0131tlar\u0131n\u0131n ve bunlar\u0131 destekleyen belgelerin g\u00f6zden ge\u00e7irilerek d\u00fczenlenmesi uygulamada yararl\u0131 bir ilk ad\u0131m olabilir. Somut olay bak\u0131m\u0131ndan do\u011fabilecek hukuki ve vergisel sonu\u00e7lar ise her durumda ayr\u0131ca de\u011ferlendirilmelidir.<\/p>\n

Yasal Uyar\u0131: Bu makale yaln\u0131zca genel bilgilendirme amac\u0131yla haz\u0131rlanm\u0131\u015f olup ki\u015fiye \u00f6zel hukuki veya vergisel dan\u0131\u015fmanl\u0131k niteli\u011fi ta\u015f\u0131mamaktad\u0131r. Servet vergisine ili\u015fkin nihai d\u00fczenlemeler, a\u00e7\u0131klanan planlardan farkl\u0131l\u0131k g\u00f6sterebilir.<\/p>\n

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Recently announced government plans indicate that Hungary may introduce a new wealth tax from 1 January 2027. According to the announcement, an annual rate of 1% may apply to the portion of net wealth exceeding HUF 1 billion, while a rate of 1.5% may apply above HUF 100 billion. The proposed scope may include real […]<\/p>\n","protected":false},"author":29,"featured_media":56328,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[139],"tags":[],"class_list":["post-56327","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-en"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\t