Hungary publishes draft GloBE Registration forms

27 November 2024|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation, Global, BEPS 2.0|Hungary

Hungarian entities that are subject to Pillar Two rules are obligated to provide information to the Hungarian Tax Authority regarding their top-up tax liability as well as the multinational enterprise (MNE) group or large domestic group of which they are a part; the government has now published draft forms for supplying this information.
The reporting obligation must be fulfilled within 12 months of the beginning of the tax year in which the MNE Group becomes subject to Pillar Two rules.

To …

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