Aanzienlijke herziening Hongaarse belastingwetgeving in 2008
Gepost in Ernst-Jan de Roest
Dinsdag 13 november 2007 - Het Hongaarse parlement heeft met betrekking tot een aantal belastingsoorten wetswijzigingen voorgesteld. Deze zullen met ingang van 1 januari 2008 worden ingevoerd. Momenteel worden de voorstellen door de wetgevingsprocedure heen geloodst. De mogelijkheid bestaat dat tijdens dit proces aangepassingen worden verricht, de kans daarop lijkt miniem.
Verwacht wordt dat medio november de voorstellen definitief wettig van kracht worden. Vanaf dat moment bestaat er ‘zekerheid’ over de belastingpositie van de Hongaarse belastingplichtigen.
De wijzigingen worden in een groot aantal belastinggebieden doorgevoerd:
* Vennootschapsbelasting (Corporate Income tax);
* Omzetbelasting (Value-added tax);
* Inkomstenbelasting (Personal Income tax);
* Loonbelasting (Social Security).
In onderstaand kader zijn de belangrijkste wijzigingen per gebied opgenomen (engelstalig).
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Corporate Income tax
* Proposal to redefine the terms "controlled Foreign Corporation" (CFC-regime), "registered shareholding" and "preferred corporate restructuring";
* proposal to discontinue the development tax incentive for research and development investment projects under certain conditions;
* proposal to amend the rules on the crediting of foreign source income and taxes paid abroad;
* proposal for procedural charges for establishing at arm's length price.
Value-added tax
* Proposal to replace the Current VAT act by a new act;
* proposal to introduce an option to apply for a joint value added tax number for VAT groups.
Personal Income tax
* Proposal to redefine the definition of "employer";
* proposal to introduce a new definition for the source income of income in with respect to benefits in kind under certain circumstances;
* proposal to qualify activities of a company's executive officer as dependent activities;
* proposal to revise the wording concerning the rules for the taxation of income from stock exchanges transactions and for the taxation of dividend and interim dividends (foreign source interim dividends will be subject to taxation);
* proposal for changes concerning the rules applying to the sale of real estate;
* proposal to change the rules of taxation on securities and employee share plans;
* proposal for a new starting date for refunding Personal Income tax for electronically filed tax returns.
Social Security
* Proposal to rearrange the amounts payable to the various funds, however no change in the overall social security borden;
* proposal to increase the employer's pension contribution to 24% (21% is current contribution);
* proposal to increase individual pension contribution to 9.5% (8.5% is current contribution);
* proposal to decrease employer's health care contribution to 5% (8% is current contribution);
* proposal to decrease individual health care contribution to 6% (7% is current contribution);
* proposal to decrease the health care service to 8% for uninsured persons (9% is current contribution);
* proposal to introduce liability for host employers concerning social contribution of assignees if the salary is paid by the host employers.
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