{"id":56332,"date":"2026-10-07T10:33:06","date_gmt":"2026-10-07T08:33:06","guid":{"rendered":"https:\/\/www.nzp.de\/?p=56332"},"modified":"2026-10-07T10:33:06","modified_gmt":"2026-10-07T08:33:06","slug":"hungarian-wealth-tax-2027-key-issues-for-german-businesses","status":"publish","type":"post","link":"https:\/\/www.nzp.de\/tr\/2027-macaristan-servet-vergisi-alman-isletmeler-icin-kilit-konular\/","title":{"rendered":"2027\u2019den \u0130tibaren Macaristan\u2019da Servet Vergisi mi? Alman \u015eirketlerinin ve Yat\u0131r\u0131mc\u0131lar\u0131n Dikkat Etmesi Gerekenler"},"content":{"rendered":"

Macaristan H\u00fck\u00fcmeti, 1 Ocak 2027 tarihinden itibaren bir servet vergisi uygulamaya koyma plan\u0131n\u0131 a\u00e7\u0131klad\u0131. Yay\u0131mlanan tasla\u011fa g\u00f6re, 1 milyar HUF\u2019yi a\u015fan net servet k\u0131sm\u0131 y\u0131ll\u0131k %1 oran\u0131nda, 100 milyar HUF\u2019yi a\u015fan k\u0131s\u0131m ise y\u0131ll\u0131k %1,5 oran\u0131nda vergilendirilebilir. Verginin kapsam\u0131na gayrimenkuller, yat\u0131r\u0131mlar, \u015firket paylar\u0131 ve yurt d\u0131\u015f\u0131nda tutulan varl\u0131klar dahil edilebilir.<\/p>\n

S\u0131n\u0131r \u00f6tesi faaliyetleri bulunan giri\u015fimciler ve yat\u0131r\u0131mc\u0131lar bak\u0131m\u0131ndan temel ba\u015flang\u0131\u00e7 noktas\u0131, vergi mukimli\u011finin do\u011fru \u015fekilde belirlenmesidir. Bir \u015firketin tescil edildi\u011fi yer veya belirli varl\u0131klar\u0131n bulundu\u011fu \u00fclke tek ba\u015f\u0131na ki\u015finin vergi mukimli\u011fini belirlemeyebilir. Vergi mukimli\u011fi; ki\u015finin fiili ki\u015fisel ve ekonomik ko\u015fullar\u0131, uygulanabilir i\u00e7 hukuk kurallar\u0131 ve ilgili \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131 \u00e7er\u00e7evesinde de\u011ferlendirilmelidir.<\/p>\n

Vergi mukimli\u011fi belirlendikten sonra, gelecekte uygulanabilecek bir Macaristan servet vergisinin ki\u015fi ve malvarl\u0131\u011f\u0131 bak\u0131m\u0131ndan kapsam\u0131 de\u011ferlendirilebilir. Varl\u0131klar\u0131n hangi \u00fclkeyle ili\u015fkilendirilece\u011finin belirlenmesi ve de\u011ferlemesi; \u00f6zellikle Alman ve Macar \u015firketlerindeki paylar, aile \u015firketleri, holding yap\u0131lar\u0131, gayrimenkul portf\u00f6yleri ve ortak kredileri bak\u0131m\u0131ndan olduk\u00e7a karma\u015f\u0131k olabilir.<\/p>\n

NZP NAGY LEGAL, Alman ve Macar \u015firketlerine, pay sahiplerine ve ger\u00e7ek ki\u015filere s\u0131n\u0131r \u00f6tesi vergi hukuku konular\u0131nda hukuki dan\u0131\u015fmanl\u0131k sunmaktad\u0131r. Avukatlar\u0131m\u0131z vergi hukuku alan\u0131nda kapsaml\u0131 hukuki ara\u015ft\u0131rmalar y\u00fcr\u00fctmekte, sistematik hukuki g\u00f6r\u00fc\u015fler haz\u0131rlamakta ve m\u00fcvekkillerimizi Macaristan ve Almanya\u2019daki vergi mahkemeleri \u00f6n\u00fcnde d\u00fczenli olarak temsil etmektedir. Vergi uyu\u015fmazl\u0131klar\u0131ndaki bu deneyimimiz, vergi mukimli\u011fi, varl\u0131klar\u0131n hangi \u00fclkeyle ili\u015fkilendirilece\u011fi, de\u011ferleme ve bunlar\u0131 tevsik eden belgeler gibi konularda ortaya \u00e7\u0131kabilecek uyu\u015fmazl\u0131klar\u0131n erken a\u015famada tespit edilmesine yard\u0131mc\u0131 olmaktad\u0131r.<\/p>\n

Nihai mevzuat yay\u0131mlanana kadar kesin hukuki ve vergisel sonu\u00e7lara var\u0131lmas\u0131 m\u00fcmk\u00fcn de\u011fildir. Bununla birlikte \u015firketler, yat\u0131r\u0131mc\u0131lar ve pay sahipleri yeni d\u00fczenlemelere haz\u0131rl\u0131k amac\u0131yla vergi mukimli\u011fi durumlar\u0131n\u0131, m\u00fclkiyet kay\u0131tlar\u0131n\u0131, \u015firket ve holding yap\u0131lar\u0131n\u0131 ve de\u011ferlemeye ili\u015fkin belgelerini \u015fimdiden g\u00f6zden ge\u00e7irebilirler.<\/p>\n

<\/div>\n
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The Hungarian Government has announced plans to introduce a wealth tax from 1 January 2027. Based on the published outline, the portion of net wealth above HUF 1 billion may be taxed annually at 1%, with a rate of 1.5% announced for wealth above HUF 100 billion. The potential scope may include real estate, investments, […]<\/p>\n","protected":false},"author":29,"featured_media":56333,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[139],"tags":[],"class_list":["post-56332","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