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Horizon Solutions

Kezdőlap
Magyarország
Budapest
Horizon Solutions

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Horizon Solutions Ltd. offers tax consulting services in Budapest.

28/10/2026

Hungary is proposing the introduction of a new exit tax for individuals from 1 January 2027 (exit tax Hungary). The new rules would apply to certain individuals who cease to be Hungarian tax residents while holding significant financial assets and, as a result of the change of residence, Hungary loses or sees its taxing rights restricted in respect of the future disposal of those assets.

The proposal is particularly relevant for high-net-worth individuals, business owners, founders and investors considering a move from Hungary. It should also be viewed in the context of the broader changes affecting the taxation of private wealth in Hungary. Although the legislation does not expressly state that the exit tax is linked to the proposed wealth tax, its stated objective is to prevent undesirable transfers of wealth abroad that reduce Hungary's future taxing rights.

Exit tax Hungary: new exit tax in Hungary from 2027 for individuals moving abroad with significant investments, company shares or crypto-assets.

07/10/2026

Important: the following summary is based on the draft legislation and explanatory memorandum on the introduction of wealth tax in Hungary released for public consultation. The proposal has not yet been enacted or submitted to the National Assembly, and the rules may therefore change substantially during the legislative process.

Who Would Be Liable for Wealth Tax in Hungary?

Under the proposal, the first step for wealth tax in Hungary would always be to determine the taxpayer’s residence for wealth-tax purposes. This would establish whether the individual’s worldwide assets, or only specified assets connected with Hungary, fell within the scope of the tax.

Domestically resident individuals

Domestically resident individuals would be subject to unlimited tax liability of wealth tax in Hungary. This means that, when determining the wealth-tax base, they would have to take account not only of assets located in Hungary but also of assets situated abroad.

Wealth tax in Hungary 2026: who could be affected by the proposal, which assets could be taxable, and when might the first deadline fall?

07/10/2026

Fontos: az alábbi összefoglaló a magyar vagyonadó bevezetéséről szóló, társadalmi egyeztetésre bocsátott törvénytervezet és annak indokolása alapján készült. A tervezet jelenleg még nem elfogadott jogszabály, nem került az Országgyűlés elé, így a szabályok a jogalkotási folyamat során jelentősen módosulhatnak.

A legfontosabb kérdés: ki minősül adóalanynak?

A tervezet logikája szerint a vagyonadó szempontjából először mindig az adóalany illetőségét kell vizsgálni. Ez határozza meg ugyanis, hogy a magánszemély teljes vagyona vagy csak bizonyos magyar kapcsolódású vagyonelemei tartoznak-e az adó hatálya alá.

Belföldi illetőségű magánszemélyek

A belföldi illetőségű magánszemélyeket teljes körű adókötelezettség terhelné. Ez azt jelenti, hogy nemcsak a magyarországi, hanem a külföldön található vagyonelemeiket is figyelembe kellene venniük a vagyonadó-alap meghatározásakor.

Magyar vagyonadó 2026: kiket érinthet a tervezet, milyen vagyonelemek adózhatnak, és mikor lehet az első bevallási és fizetési határidő?

16/07/2026

Hungary Asset Recovery Office: Why Tax Compliance Alone May No Longer Be Enough

Hungary has submitted a legislative proposal to establish a new public authority: the National Asset Recovery and Asset Protection Office (Nemzeti Vagyonvisszaszerzési és Vagyonvédelmi Hivatal – NVVH). For foreign-owned businesses operating in Hungary, the new Hungary asset recovery office may become an important development in the broader compliance landscape, particularly where public funds, state aid, EU grants or government-supported projects are involved.

The NVVH (Hungary asset recovery office) would not replace the Hungarian Tax Authority (NAV), nor would it operate as a traditional tax administration body. Its proposed role is broader: to examine the use of public assets, investigate potential misuse of public financing and support the recovery of assets allegedly removed from the public sphere through unlawful conduct.

Hungary Asset Recovery Office may increase scrutiny of public funds, EU grants, transfer pricing, tax documentation.

16/07/2026

Award-winning recognition for Horizon Solutions Kft: Global 100 Tax Law Firm of the Year 2026

We are proud to announce that Horizon Solutions Kft. has been named Global 100 – Tax Law Firm of the Year 2026 in Hungary.

Based in Budapest, our firm is recognised for delivering high-level tax and business advisory services across both Hungarian and international engagements. Our expertise spans corporate taxation, cross-border tax structuring, expatriate taxation, and employee share plan advisory, supporting companies, executives, and internationally mobile individuals.

In an increasingly complex and evolving tax environment, we focus on providing tailored, practical, and compliance-driven solutions aligned with our clients’ strategic objectives.

This award reflects our continued commitment to technical excellence, client-centric approach, and international tax expertise.

We sincerely thank our clients and partners for their trust and collaboration.

We are proud to announce that Horizon Solutions Kft. has been named Global 100 – Tax Law Firm of the Year 2026 in Hungary.

09/06/2026

Although the Hungarian personal income tax (PIT) filing deadline of May 20, 2025 has already passed, this milestone should not be seen as the end of the tax season—especially for expats living and working in Hungary. In fact, it is often an ideal moment to revisit one’s overall tax position and identify potential risks or gaps in compliance.

Hungarian Personal Income Tax - Residency

A key takeaway from the filing season is that individuals who live and work in Hungary are generally considered Hungarian tax residents, which means they are subject to Hungarian taxation on their worldwide income. This principle is often misunderstood, particularly by foreign nationals who may still have investments, bank accounts, or income streams abroad.

Worldwide income matters—more than you may think

Hungarian tax residency is not limited to salary income.

Although the Hungarian personal income tax (PIT) filing deadline of May 20, 2025 has passed, this milestone is not the end of the tax season.

09/06/2026

The Global Minimum Tax (GMT) regime has officially entered its first practical compliance phase in Hungary. After months of uncertainty and preparation, the Hungarian Tax Authority (NAV) has now released the long‑awaited filing form, marking a critical milestone for multinational groups subject to the rules.

With the publication of the extended reporting template, companies must now shift from planning to ex*****on. For the 2024 tax year—the first year of application of the Global Minimum Tax in Hungary—the filing deadline is 30 June 2026, placing immediate pressure on in-scope groups to finalize calculations and ensure compliance.

Global Minimum Tax: From Theory to Mandatory Filing

Since the introduction of the Global Minimum Tax under the OECD Pillar Two framework, businesses have been preparing for a fundamentally new approach to corporate taxation. Hungary implemented the regime as of 1 January 2024, aligning with EU directives and global standards.

The Global Minimum Tax (GMT) regime has officially entered its first practical compliance phase in Hungary.

02/06/2026

Crypto asset transactions generate complex tax and accounting obligations that traditional systems simply weren’t built to handle.

Our crypto asset review transforms fragmented wallet data, exchange histories, and blockchain activity into clear, compliant, audit‑ready financial information.

We help you understand your true gains and losses of crypto assets, identify hidden taxable events, and ensure every reporting requirement is met with precision.
Expert crypto asset accounting and tax strategy for investors, traders, and businesses navigating the new financial frontier.
Our Crypto Asset Accounting & Tax Consulting service provides end‑to‑end support for individuals and businesses with digital asset activity. We reconcile transactions across exchanges, wallets, and DeFi platforms, classify taxable events, calculate gains and losses, and prepare compliant documentation for tax authorities.

Our Crypto Asset Accounting & Tax Consulting service provides end‑to‑end support for individuals and businesses with digital asset activity.

02/06/2026

Planning to retire in Hungary is becoming increasingly appealing for international retirees who want a high quality of life, a central European location, and a more affordable lifestyle than in many Western European countries.

Retire in Hungary: Why Hungary Is an Attractive Retirement Destination

From the cultural energy of Budapest to the relaxed atmosphere of Lake Balaton and the countryside, Hungary offers several attractive options for retirement living. Recent retirement guides also continue to highlight Hungary’s relatively affordable housing and living costs, good infrastructure, and broad access to healthcare.

Why Retire in Hungary?

One of the biggest advantages of retiring in Hungary is value for money. Many retirees find that everyday costs, including housing, groceries, transport, and services, are lower than in much of Western Europe.

Planning to retire in Hungary is becoming increasingly appealing for international retirees who want a high quality of life.

Cím

Gizella út 42-44. , MOHA Ház, (MOHA Office Center)
Budapest
1143

Nyitvatartási idő

Hétfő	09:00 - 17:00
Kedd	09:00 - 17:00
Szerda	09:00 - 17:00
Csütörtök	09:00 - 17:00
Péntek	09:00 - 17:00

Telefonszám

+3612943931

Weboldal

https://horizonsolutions.hu/

Értesítések

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