{"id":16008,"date":"2026-09-22T09:26:42","date_gmt":"2026-09-22T07:26:42","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=16008"},"modified":"2026-09-22T09:28:47","modified_gmt":"2026-09-22T07:28:47","slug":"globe-fejlemenyek-2026","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/globe-fejlemenyek-2026\/","title":{"rendered":"A glob\u00e1lis minimumad\u00f3 leg\u00fajabb fejlem\u00e9nyei"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>A 2024-es <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/globalis-minimumado\/\">glob\u00e1lis minimumad\u00f3 (GloBE)<\/a> bevall\u00e1s \u00e9s adatszolg\u00e1ltat\u00e1s hat\u00e1rideje 2026. j\u00fanius 30. volt, de az \u00e9rintett v\u00e1llalatcsoportok tov\u00e1bbra sem d\u0151lhetnek h\u00e1tra. Az \u00e9v folyam\u00e1n t\u00f6bb fontos fejlem\u00e9ny is t\u00f6rt\u00e9nt a GloBE szab\u00e1lyoz\u00e1s ter\u00fclet\u00e9n, \u00e9s az \u00e9rintett magyar csoporttagokra 2026 h\u00e1tral\u00e9v\u0151 r\u00e9sz\u00e9ben is tov\u00e1bbi k\u00f6telezetts\u00e9gek v\u00e1rnak. Cikk\u00fcnkben ezekr\u0151l adunk egy r\u00f6vid \u00e1ttekint\u00e9st.<\/strong><\/p>\n\n\n\n<p class=\"has-text-color has-link-color has-medium-font-size wp-elements-1 wp-block-paragraph\" style=\"color:#ab0e1e\"><strong>Az \u00faj adatszolg\u00e1ltat\u00e1si s\u00e9ma<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az OECD Inclusive Framework 2026. szeptember 11-\u00e9n k\u00f6zz\u00e9tette a GloBE Information Return (GIR) fel\u00fclvizsg\u00e1lt v\u00e1ltozat\u00e1t, amely be\u00e9p\u00edti a 2026. janu\u00e1r 5-\u00e9n elfogadott Side-by-Side Package szab\u00e1lycsomag rendelkez\u00e9seit. Az \u00faj szab\u00e1lycsomag t\u00f6bbek k\u00f6z\u00f6tt \u00faj mentess\u00e9geket vezetett be, valamint rendezte a GloBE szab\u00e1lyok \u00e9s az amerikai minimumad\u00f3-szab\u00e1lyok k\u00f6z\u00f6tti kapcsolatot.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u00faj GIR s\u00e9ma a 2025. december 31-\u00e9n vagy azt k\u00f6vet\u0151en kezd\u0151d\u0151 \u00fczleti \u00e9vekre alkalmazand\u00f3. Ez azt jelenti, hogy a napt\u00e1ri \u00e9ves ad\u00f3z\u00f3k eset\u00e9ben els\u0151 alkalommal a 2026-os \u00fczleti \u00e9vre vonatkoz\u00f3 adatszolg\u00e1ltat\u00e1st \u00e9rinti.<\/p>\n\n\n\n<p class=\"has-text-color has-link-color has-medium-font-size wp-elements-2 wp-block-paragraph\" style=\"color:#ab0e1e\"><strong>Melyek a legfontosabb v\u00e1ltoz\u00e1sok?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u00faj GIR s\u00e9m\u00e1ba beker\u00fclnek a janu\u00e1ri szab\u00e1lycsomag legfontosabb \u00faj\u00edt\u00e1saihoz kapcsol\u00f3d\u00f3 adatpontok:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Simplified ETR <a href=\"https:\/\/hu.andersen.com\/hu\/adotanacsadas-szolgaltatas\/globalis-minimumado-tanacsadas\/safe-harbour-szabalyok\/\">Safe Harbour<\/a>: \u00e1lland\u00f3 mentess\u00e9g, amely lehet\u0151v\u00e9 teszi az egyszer\u0171s\u00edtett sz\u00e1m\u00edt\u00e1s alkalmaz\u00e1s\u00e1t a teljes k\u00f6r\u0171 GloBE kalkul\u00e1ci\u00f3 helyett.<\/li>\n\n\n\n<li>Substance-based Tax Incentive Safe Harbour: bizonyos ad\u00f3kedvezm\u00e9nyek \u00e9s ad\u00f3\u00f6szt\u00f6nz\u0151k eseet\u00e9n lehet\u0151v\u00e9 teszi azok GloBE sz\u00e1m\u00edt\u00e1sban t\u00f6rt\u00e9n\u0151 figyelembev\u00e9tel\u00e9t.<\/li>\n\n\n\n<li>Side-by-Side Safe Harbour: olyan mechanizmus, amely alapj\u00e1n a meghat\u00e1rozott felt\u00e9teleknek megfelel\u0151 ad\u00f3rendszerrel rendelkez\u0151 orsz\u00e1gok r\u00e9szben korl\u00e1tozhatj\u00e1k a GloBE szab\u00e1lyok alkalmaz\u00e1s\u00e1t saj\u00e1t v\u00e1llalatcsoportjaikra.<\/li>\n\n\n\n<li>UPE Safe Harbour: a v\u00e9gs\u0151 anyav\u00e1llalatokra vonatkoz\u00f3 mentess\u00e9g, amely alapj\u00e1n mentes\u00fclhet a megfelel\u0151 ad\u00f3rendszerrel rendelkez\u0151 joghat\u00f3s\u00e1gban tal\u00e1lhat\u00f3 anyav\u00e1llalatok belf\u00f6ldi tev\u00e9kenys\u00e9ge a GloBE szab\u00e1lyok alkalmaz\u00e1sa al\u00f3l.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ugyanakkor a fel\u00fclvizsg\u00e1lt dokumentum emellett t\u00f6bb \u00faj magyar\u00e1zatot is tartalmaz a m\u00e1r kor\u00e1bban is l\u00e9tez\u0151 adatpontokhoz kapcsol\u00f3d\u00f3an, amelyeket a kor\u00e1bbi \u00fczleti \u00e9vekre beny\u00fajtott GIR-ek eset\u00e9ben is sz\u00fcks\u00e9ges figyelembe venni (teh\u00e1t m\u00e1r a 2024-es \u00fczleti \u00e9vre beny\u00fajtott GIR eset\u00e9n is relev\u00e1nsak lehetnek).<\/p>\n\n\n\n<p class=\"has-text-color has-link-color has-medium-font-size wp-elements-3 wp-block-paragraph\" style=\"color:#ab0e1e\"><strong>Novemberben esed\u00e9kes az ad\u00f3el\u0151leg<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A GIR-rel kapcsolatos fejlem\u00e9nyek mellett a magyar ad\u00f3z\u00f3knak \u00e9rdemes k\u00e9sz\u00fclni\u00fck a k\u00f6zelg\u0151 kieg\u00e9sz\u00edt\u0151 ad\u00f3el\u0151leg bevall\u00e1s\u00e1ra \u00e9s megfizet\u00e9s\u00e9re is.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A tavalyi \u00e9vhez hasonl\u00f3an belf\u00f6ldi csoporttagnak (vagy a nev\u00fckben elj\u00e1r\u00f3 kijel\u00f6lt helyi szervezetnek) az ad\u00f3\u00e9vre v\u00e1rhat\u00f3an fizetend\u0151 elismert belf\u00f6ldi kieg\u00e9sz\u00edt\u0151 ad\u00f3 \u00f6sszeg\u00e9nek megfelel\u0151 el\u0151leget kell meg\u00e1llap\u00edtania, bevallania \u00e9s megfizetnie az \u00e9rintett ad\u00f3\u00e9v utols\u00f3 napj\u00e1t\u00f3l sz\u00e1m\u00edtott tizenegyedik h\u00f3nap 20. napj\u00e1ig, azaz napt\u00e1ri \u00e9ves ad\u00f3z\u00f3k eset\u00e9ben ez a 2025-\u00f6s ad\u00f3\u00e9v tekintet\u00e9ben 2026. november 20-i hat\u00e1rid\u0151t jelent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A regisztr\u00e1ci\u00f3s nyomtatv\u00e1nnyal kapcsolatos tapasztalatok alapj\u00e1n elk\u00e9pzelhet\u0151, hogy a NAV nem teljesen \u00faj nyomtatv\u00e1nyt vezet be, hanem a tavaly alkalmazott nyomtatv\u00e1ny adattartalm\u00e1t m\u00f3dos\u00edtja vagy eg\u00e9sz\u00edti ki. Erre tekintettel c\u00e9lszer\u0171 m\u00e1r most megkezdeni a sz\u00fcks\u00e9ges adatok \u00f6sszegy\u0171jt\u00e9s\u00e9t \u00e9s az el\u0151zetes sz\u00e1m\u00edt\u00e1sok el\u0151k\u00e9sz\u00edt\u00e9s\u00e9t.<\/p>\n\n\n\n<p class=\"has-text-color has-link-color has-medium-font-size wp-elements-4 wp-block-paragraph\" style=\"color:#ab0e1e\"><strong>Milyen k\u00f6telezetts\u00e9g v\u00e1rhat\u00f3 m\u00e9g 2026-ban?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A belf\u00f6ldi csoporttagok az ad\u00f3el\u0151leg meg\u00e1llap\u00edt\u00e1sa, bevall\u00e1sa \u00e9s befizet\u00e9se ut\u00e1n sem l\u00e9legezhetnek fel, ugyanis id\u00e9n m\u00e9g egy, a 2024-es ad\u00f3\u00e9vhez kapcsol\u00f3d\u00f3 k\u00f6telezetts\u00e9gnek eleget kell tenni\u00fck.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Amennyiben a <a href=\"https:\/\/hu.andersen.com\/hu\/adotanacsadas-szolgaltatas\/globalis-minimumado-tanacsadas\/gir-dac9-adatszolgaltatas-tamogatasa\/\">GIR beny\u00fajt\u00e1s\u00e1ra<\/a> nem Magyarorsz\u00e1gon, hanem k\u00f6zpontilag egy m\u00e1sik joghat\u00f3s\u00e1gban ker\u00fclt sor, a magyar csoporttagokat ut\u00f3lagos bejelent\u00e9si k\u00f6telezetts\u00e9g terheli a NAV fel\u00e9: a GIR beny\u00fajt\u00e1s\u00e1t k\u00f6vet\u0151 hat h\u00f3napon bel\u00fcl t\u00e1j\u00e9koztatni kell az ad\u00f3hat\u00f3s\u00e1got arr\u00f3l, hogy mely csoporttag, melyik joghat\u00f3s\u00e1gban teljes\u00edtette az adatszolg\u00e1ltat\u00e1st.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Napt\u00e1ri \u00e9ves ad\u00f3z\u00f3k eset\u00e9ben a 2024-es \u00fczleti \u00e9vre vonatkoz\u00f3an ez 2026. december 31-i hat\u00e1rid\u0151t jelent, a k\u00f6telezetts\u00e9g teljes\u00edt\u00e9s\u00e9re szolg\u00e1l\u00f3 nyomtatv\u00e1ny azonban egyel\u0151re m\u00e9g nem \u00e9rhet\u0151 el.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/hu.andersen.com\/hu\/adotanacsadas-szolgaltatas\/globalis-minimumado-tanacsadas\/\"><em>Az Andersen glob\u00e1lis minimumad\u00f3val kapcsolatos szolg\u00e1ltat\u00e1sainak r\u00e9szletes le\u00edr\u00e1sa ezen az oldalon tal\u00e1lhat\u00f3>>.<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00d6sszefoglaltuk, milyen GloBE-k\u00f6telezetts\u00e9gek v\u00e1rnak m\u00e9g 2026 h\u00e1tral\u00e9v\u0151 r\u00e9sz\u00e9ben a magyar csoporttagokra.<\/p>\n","protected":false},"author":1028,"featured_media":16009,"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":["post-16008","post","type-post","status-publish","format-standard","has-post-thumbnail","category-hirek","tag-slider-2","entry"],"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2026\/09\/globe-fejlemenyek-2026.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 v28.5 (Yoast SEO v28.5) - 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