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Hungary offers capital gains tax amnesty for shares that previously didn't qualify

|Tax Alerts, Information Reporting, Legis ...|Hungary
Hungary

  • The latest year-end tax legislation enacted in Hungary includes a one-time amnesty for capital gains on shares in subsidiaries that had not previously opted in to the Hungarian capital gains exemption regime.
  • The "price of amnesty" would be a one-time cash tax payment amounting to 1.8% of the gains (if any) accumulated between the original acquisition date and 31 December 2023.

Newly enacted tax legislation in Hungary includes a one-time amnesty for capital gains on shares in subsidiaries that had…

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