{"id":14096,"date":"2025-10-01T11:23:24","date_gmt":"2025-10-01T09:23:24","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=14096"},"modified":"2025-10-01T11:25:16","modified_gmt":"2025-10-01T09:25:16","slug":"globe-torvenyjavaslat-nemzetkozi-informaciocsere","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/globe-torvenyjavaslat-nemzetkozi-informaciocsere\/","title":{"rendered":"Itt az \u00faj GloBE t\u00f6rv\u00e9nyjavaslat, b\u00e1r a szakma a v\u00e9grehajt\u00e1si rendeletre v\u00e1r"},"content":{"rendered":"\n<p><strong>Jelenleg t\u00e1rsadalmi egyeztet\u00e9sen van egy, a <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/globalis-minimumado\/\">glob\u00e1lis minimumad\u00f3hoz<\/a> kapcsol\u00f3d\u00f3 \u00faj t\u00f6rv\u00e9nyjavaslat, amely az illet\u00e9kes hat\u00f3s\u00e1gok k\u00f6z\u00f6tti nemzetk\u00f6zi inform\u00e1ci\u00f3csere szab\u00e1lyait fektetn\u00e9 le egy t\u00f6bboldal\u00fa meg\u00e1llapod\u00e1s hazai jogrendbe t\u00f6rt\u00e9n\u0151 \u00e1tv\u00e9tel\u00e9vel. A tervezet c\u00e9lja, hogy Magyarorsz\u00e1g is csatlakozzon ahhoz a t\u00f6bboldal\u00fa meg\u00e1llapod\u00e1shoz, amely lehet\u0151v\u00e9 teszi a nagyv\u00e1llalatok ad\u00f3z\u00e1si adatainak \u00e1tad\u00e1s\u00e1t az ad\u00f3hat\u00f3s\u00e1gok k\u00f6z\u00f6tt. A t\u00f6rv\u00e9nyjavaslat v\u00e9lem\u00e9nyez\u00e9s\u00e9re 2025. okt\u00f3ber 4-\u00e9ig van lehet\u0151s\u00e9g.<\/strong><\/p>\n\n\n\n<p>Ahogy azt <a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/kozpontilag-benyujthato-globalis-minimumado-bevallas-202\/\">kor\u00e1bbi cikk\u00fcnkben<\/a> is jelezt\u00fck, a nemzetk\u00f6zi szervezetek \u00e1ltal egy\u00e9rtelm\u0171 c\u00e9l a v\u00e1llalatcsoportok adminisztrat\u00edv terheinek cs\u00f6kkent\u00e9se a glob\u00e1lis minimumad\u00f3 bevall\u00e1s k\u00f6zponti beny\u00fajt\u00e1s\u00e1val kapcsolatban. Ennek \u00e9rdek\u00e9ben az Eur\u00f3pai Uni\u00f3 kidolgozta a DAC9 ir\u00e1nyelvet, melyet v\u00e1rhat\u00f3an majd az \u0151szi ad\u00f3csomag fog implement\u00e1lni a magyar jogrendbe. Ezzel p\u00e1rhuzamosan az OECD is megalkotta a glob\u00e1lis minimumad\u00f3 inform\u00e1ci\u00f3s bevall\u00e1sra (GIR) vonatkoz\u00f3 multilater\u00e1lis egyezm\u00e9ny sz\u00f6veg\u00e9t (GIR MCAA). A jelen t\u00f6rv\u00e9nyjavaslat a GIR MCAA hazai jogrendbe val\u00f3 \u00e1t\u00fcltet\u00e9s\u00e9t szolg\u00e1lja, \u00edgy az annak mell\u00e9klet\u00e9ben felsorolt, EU-n k\u00edv\u00fcli orsz\u00e1gokkal (p\u00e9ld\u00e1ul Jap\u00e1n, Ausztr\u00e1lia, Nagy Britannia) j\u00f6nne l\u00e9tre az inform\u00e1ci\u00f3csere.<\/p>\n\n\n\n<p>A<a href=\"https:\/\/cdn.kormany.hu\/uploads\/document\/9\/90\/90c\/90c0910fdd6e8f2dbfa358cc5ad624645ec62ba0.pdf\"> t\u00f6rv\u00e9nyjavaslat <\/a>k\u00e9ts\u00e9gk\u00edv\u00fcl fontos el\u0151rel\u00e9p\u00e9s az adminisztrat\u00edv terhek cs\u00f6kkent\u00e9se \u00e9rdek\u00e9ben, azonban a hazai szab\u00e1lyoz\u00e1sban az \u00e9rintett v\u00e1llalatok ink\u00e1bb a glob\u00e1lis minimumad\u00f3 meg\u00e1llap\u00edt\u00e1s\u00e1val kapcsolatos r\u00e9szletes szab\u00e1lyoz\u00e1st, vagyis a v\u00e9grehajt\u00e1si rendelet\u00e9nek tervezet\u00e9t v\u00e1rj\u00e1k. Mint ismeretes \u2013 a napt\u00e1ri \u00e9v szerint m\u0171k\u00f6d\u0151 \u2013 \u00e9rintett v\u00e1llalatcsoportok tagjait 2025. november 20-\u00e1ig el\u0151leg fizet\u00e9si \u00e9s bevall\u00e1si k\u00f6telezetts\u00e9g terheli, azonban a v\u00e9grehajt\u00e1si rendelet h\u00edj\u00e1n ennek r\u00e9szletszab\u00e1lyai m\u00e9g mindig nem ismertek. A jogszab\u00e1lyi h\u00e1tt\u00e9r hi\u00e1ny\u00e1ban a felk\u00e9sz\u00fcl\u00e9sre, el\u0151k\u00e9sz\u00fcletekre egyre fogy az id\u0151, \u00edgy az \u00e9rintett v\u00e1llalatcsoportok tagjai sz\u00e1m\u00e1ra n\u00f6veli a hib\u00e1z\u00e1s kock\u00e1zat\u00e1t a glob\u00e1lis minimumad\u00f3 el\u0151leg k\u00f6telezetts\u00e9g meg\u00e1llap\u00edt\u00e1sa sor\u00e1n.<\/p>\n\n\n\n<p><a href=\"https:\/\/hu.andersen.com\/hu\/adotanacsadas-szolgaltatas\/atstrukturalasok-felvasarlasok-es-tranzakcios-adotervezes\/globalis-minimumado-tanacsadas\/\">Az Andersen Ad\u00f3tan\u00e1csad\u00f3 Zrt. glob\u00e1lis minimumad\u00f3val kapcsolatos szolg\u00e1ltat\u00e1sainak le\u00edr\u00e1sa ezen az oldalon \u00e9rhet\u0151 el.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u00e1rsadalmi egyeztet\u00e9sen egy glob\u00e1lis minimumad\u00f3hoz kapcsol\u00f3d\u00f3 \u00faj t\u00f6rv\u00e9nyjavaslat.<\/p>\n","protected":false},"author":1028,"featured_media":14097,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[38],"tags":[41],"class_list":{"0":"post-14096","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-hirek","8":"tag-slider-2","9":"entry"},"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2025\/10\/globalis-minimumado-nemzetkozi-informaciocsere-torvenyjavaslat.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>\u00daj GloBE t\u00f6rv\u00e9nyjavaslat j\u00f6n, b\u00e1r a szakma a v\u00e9grehajt\u00e1si rendeletre v\u00e1r<\/title>\n<meta name=\"description\" content=\"T\u00e1rsadalmi egyeztet\u00e9sen van a glob\u00e1lis minimumad\u00f3hoz kapcsol\u00f3d\u00f3 \u00faj t\u00f6rv\u00e9nyjavaslat, b\u00e1r a szakma most a v\u00e9grehajt\u00e1si rendeletet jobban v\u00e1rja.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hu.andersen.com\/hu\/hirek\/globe-torvenyjavaslat-nemzetkozi-informaciocsere\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Itt az \u00faj GloBE t\u00f6rv\u00e9nyjavaslat, b\u00e1r a szakma a v\u00e9grehajt\u00e1si rendeletre v\u00e1r\" \/>\n<meta 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