{"id":3409,"date":"2016-11-18T00:00:00","date_gmt":"2016-11-17T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/flat-9-corporate-income-tax-rate-would-be-introduced-from-2017\/"},"modified":"2020-07-10T10:46:29","modified_gmt":"2020-07-10T08:46:29","slug":"flat-9-corporate-income-tax-rate-would-be-introduced-from-2017","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/flat-9-corporate-income-tax-rate-would-be-introduced-from-2017\/","title":{"rendered":"Flat 9% corporate income tax rate would be introduced from 2017"},"content":{"rendered":"<p><strong>Flat 9% corporate income tax rate would be introduced from 2017<\/strong><\/p>\n<p><em><strong>(Magyar nyelv\u0171 verzi\u00f3\u00e9rt k\u00e9rem, g\u00f6rd\u00edtsen lejjebb.)<\/strong><\/em><\/p>\n<p>The Hungarian corporate income tax currently is a progressive tax and has two tax rates. The tax rate is 10% up to HUF 500 million (approximately EUR 1.6 million \/ USD 1.7 million) of the tax base while 19% on the excess part.<\/p>\n<p>The Hungarian Prime Minister recently announced that from 2017 the progressivity of the corporate income tax and its higher tax rate would be abolished and a 9% flat tax rate would be introduced. Neither the Prime Minister, nor other members of the Government did mention whether the rules of tax benefits or determination of tax base would also be changed simultaneously to the decrease of the tax rate. Therefore, it can be reasonably expected that the changes related to the corporate income tax rate would not implicate the changes of other regulations on corporate income tax.<\/p>\n<p>We gathered some practical considerations in relation to the recently announced modification of the corporate income tax rate that may be of relevance for several companies and may result changes in their corporate income tax position.<\/p>\n<ul>\n<li>As a result of the introduction of flat tax rate, the possibility to arbitrate between the group companies on the basis of the two different tax rates (10%\/19%) would no longer be available. Consequently, structures benefitting from this tax arbitrage would become unnecessary.<\/li>\n<\/ul>\n<ul>\n<li>This 9% corporate income tax rate would be the lowest amongst corporate tax rates applied by OECD member states. This extremely low tax rate may, however, trigger adverse implications for foreign shareholders of Hungarian companies in their countries of residence as, due to the low tax rate, the Hungarian company may qualify as controlled foreign company (CFC) in the shareholders\u2019 jurisdictions. (In most CFC regulations a foreign company qualifies as CFC if the effective corporate income tax rate in its country of residence does not reach 75% of the tax rate in the shareholder\u2019s jurisdiction.) Whether a company in Hungary may qualify as CFC and the adverse implications of CFC qualification may vary depending on the shareholders\u2019 jurisdiction. It may be worth analyzing whether the Hungarian subsidiary would qualify as CFC in the shareholders\u2019 jurisdiction case by case.<\/li>\n<\/ul>\n<ul>\n<li>Under Hungarian regulations on controlled foreign companies (CFCs) a foreign company does not qualify as CFC if, \u00a0besides meeting other conditions, the effective corporate income tax rate on its profit exceeds 10% or, in lack of positive results, the tax rate applicable to the given company in its country of residence exceeds 10%. The Hungarian corporate income tax rate would become lower than 10% from next year which appears to be somewhat contradictory. Although revisiting the Hungarian CFC definition in this respect would seem to be logical and reasonable as a result of the decrease of the corporate income tax rate, it cannot be excluded that the Hungarian CFC definition would remain unchanged.<\/li>\n<\/ul>\n<ul>\n<li>In the case of companies having non-utilized corporate income tax credits (e.g. development tax credit), it may be worthwhile to examine whether or not these amounts \u2013 with a corporate income tax rate of 9% \u2013 could actually be utilized within the statutory time period in the future. Further, if companies have tax losses carried forward or other expenses not taken into account as tax deductible for the tax being may need to revisit their deferred tax asset calculations. Upon a negative conclusion, loss in value may have to be recognized with respect to the underlying deferred tax assets. (Obviously, such adjustments would only be relevant in the case of reporting under international accounting standards and it would not be relevant for Hungarian GAAP.)<\/li>\n<\/ul>\n<ul>\n<li>The same may also be true on the contrary; as a result of the reduction of the corporate income tax rate the deferred tax liability of companies (which for example may derive from the application of accelerated tax depreciation) could also decrease.<\/li>\n<\/ul>\n<ul>\n<li>The lower tax rate would definitely reduce the corporate income tax payment liability of the largest taxpayers in Hungary, but it would also decrease the \u00a0potential for subsidizing sports, films and performing art organizations from corporate income taxation. In our view, the significant decline in the financial sources available for such subsidies will likely generate business and financing anomalies and problems principally in the area of subsidizing sport organizations and performing art organizations.<\/li>\n<\/ul>\n<p><strong>A t\u00e1rsas\u00e1gi ad\u00f3 kulcsa egys\u00e9gesen 9% lenne 2017-t\u0151l<\/strong><\/p>\n<p>A t\u00e1rsas\u00e1gi ad\u00f3 a hat\u00e1lyos szab\u00e1lyoz\u00e1s szerint k\u00e9tkulcsos, progressz\u00edv ad\u00f3. A t\u00e1rsas\u00e1gi ad\u00f3 kulcsa az ad\u00f3alap 500 milli\u00f3 forintot meg nem halad\u00f3 r\u00e9sze eset\u00e9ben jelenleg 10%, az 500 milli\u00f3 forintot meghalad\u00f3 ad\u00f3alapr\u00e9sz eset\u00e9ben pedig 19%.<\/p>\n<p>A Minisztereln\u00f6k \u00e1ltal a napokban tett bejelent\u00e9s szerint 2017. janu\u00e1r 1-j\u00e9t\u0151l megsz\u0171nne a t\u00e1rsas\u00e1gi ad\u00f3 progressz\u00edv rendszere \u00e9s a magasabb kulcs kivezet\u00e9se mellett az egys\u00e9ges ad\u00f3kulcs 9%-ra cs\u00f6kkenne. Arr\u00f3l egyel\u0151re nincs h\u00edr, hogy az ad\u00f3kulcs cs\u00f6kkent\u00e9s\u00e9vel p\u00e1rhuzamosan megsz\u0171nn\u00e9nek-e kedvezm\u00e9nyek vagy esetleg v\u00e1ltozna az ad\u00f3alap meghat\u00e1roz\u00e1s\u00e1nak m\u00f3dja. Ez\u00e9rt v\u00e1rhat\u00f3an az ad\u00f3kulcs cs\u00f6kkent\u00e9se m\u00e1s rendelkez\u00e9st nem \u00e9rintene a t\u00e1rsas\u00e1gi ad\u00f3z\u00e1s szab\u00e1lyaiban.<\/p>\n<p>A t\u00e1rsas\u00e1gi ad\u00f3kulcs bejelentett cs\u00f6kkent\u00e9s\u00e9vel kapcsolatban \u00f6sszegy\u0171jt\u00f6tt\u00fcnk n\u00e9h\u00e1ny praktikus megfontol\u00e1st, amely sz\u00e1mos t\u00e1rsas\u00e1g sz\u00e1m\u00e1ra relev\u00e1ns lehet \u00e9s az ad\u00f3poz\u00edci\u00f3 v\u00e1ltoz\u00e1s\u00e1t eredm\u00e9nyezheti.<\/p>\n<ul>\n<li>A t\u00e1rsas\u00e1gi ad\u00f3kulcs egys\u00e9ges\u00edt\u00e9s\u00e9vel megsz\u0171nne a k\u00e9t ad\u00f3kulcs (10%\/19%) k\u00f6z\u00f6tti jelent\u0151s k\u00fcl\u00f6nbs\u00e9gre \u00e9p\u00fcl\u0151 ad\u00f3arbitr\u00e1zs lehet\u0151s\u00e9ge, \u00edgy az ezt kihaszn\u00e1l\u00f3 strukt\u00far\u00e1k feleslegess\u00e9 v\u00e1lnak.<\/li>\n<li>A 9%-os t\u00e1rsas\u00e1gi ad\u00f3kulcs az OECD tagorsz\u00e1gai k\u00f6z\u00f6tt a legalacsonyabb t\u00e1rsas\u00e1gi ad\u00f3kulcs lesz. E rendk\u00edv\u00fcl alacsony ad\u00f3kulcs a m\u00e1r Magyarorsz\u00e1gon m\u0171k\u00f6d\u0151, k\u00fclf\u00f6ldi tulajdonban \u00e1ll\u00f3 t\u00e1rsas\u00e1gok tulajdonosai sz\u00e1m\u00e1ra ak\u00e1r h\u00e1tr\u00e1nyt is okozhat az illet\u0151s\u00e9g\u00fck orsz\u00e1g\u00e1ban. Az alacsony ad\u00f3kulcs miatt el\u0151fordulhat, hogy a k\u00fclf\u00f6ldi tulajdonban \u00e1ll\u00f3 magyar v\u00e1llalat a tulajdonos orsz\u00e1g\u00e1nak szab\u00e1lyai szerint ellen\u0151rz\u00f6tt k\u00fclf\u00f6ldi t\u00e1rsas\u00e1gnak min\u0151s\u00fcl. (A leggyakrabban haszn\u00e1lt szab\u00e1lyoz\u00e1s szerint ellen\u0151rz\u00f6tt k\u00fclf\u00f6ldi t\u00e1rsas\u00e1gnak min\u0151s\u00fcl az a t\u00e1rsas\u00e1g, amely eset\u00e9ben az effekt\u00edv t\u00e1rsas\u00e1gi ad\u00f3 kulcsa nem \u00e9ri el a tulajdonos illet\u0151s\u00e9ge szerinti \u00e1llamban alkalmazand\u00f3 ad\u00f3 75%-\u00e1t.) A min\u0151s\u00edt\u00e9s \u00e9s a negat\u00edv k\u00f6vetkezm\u00e9nyek esetenk\u00e9nt, \u00e9rintett orsz\u00e1gonk\u00e9nt elt\u00e9r\u0151ek lehetnek, \u00edgy \u00e9rdemes egyedileg megvizsg\u00e1lni a magyar ad\u00f3kulcs cs\u00f6kkent\u00e9s\u00e9nek hat\u00e1s\u00e1t.<\/li>\n<\/ul>\n<ul>\n<li>Az ellen\u0151rz\u00f6tt k\u00fclf\u00f6ldi t\u00e1rsas\u00e1gokra vonatkoz\u00f3 hazai szab\u00e1lyoz\u00e1s szerint egy \u2013 tov\u00e1bbi felt\u00e9teleknek egy\u00e9bk\u00e9nt megfelel\u0151 \u2013 k\u00fclf\u00f6ldi t\u00e1rsas\u00e1g abban az esetben nem min\u0151s\u00fcl ellen\u0151rz\u00f6tt k\u00fclf\u00f6ldi t\u00e1rsas\u00e1gnak, ha a t\u00e1rsas\u00e1gi nyeres\u00e9g\u00e9t legal\u00e1bb 10%-os effekt\u00edv ad\u00f3kulcs terheli, illetve nyeres\u00e9g hi\u00e1ny\u00e1ban az illet\u0151s\u00e9ge szerinti orsz\u00e1g szab\u00e1lyai szerint legal\u00e1bb 10%-os ad\u00f3kulcs terheln\u00e9. A magyar t\u00e1rsas\u00e1gi ad\u00f3kulcs a j\u00f6v\u0151 \u00e9vt\u0151l nem \u00e9rn\u00e9 el ezt a 10%-os m\u00e9rt\u00e9ket, amely \u00edgy n\u00e9mileg ellentmond\u00e1sos k\u00e9pet fest. B\u00e1r logikus lenne az ad\u00f3kulcs cs\u00f6kkent\u00e9s\u00e9nek eredm\u00e9nyek\u00e9nt e defin\u00edci\u00f3 fel\u00fclvizsg\u00e1lata, nem z\u00e1rhat\u00f3 ki, hogy az ellen\u0151rz\u00f6tt k\u00fclf\u00f6ldi t\u00e1rsas\u00e1gok hazai szab\u00e1lyai m\u00e9gsem m\u00f3dosulnak.<\/li>\n<\/ul>\n<ul>\n<li>Azon t\u00e1rsas\u00e1gok eset\u00e9ben, amelyek ad\u00f3kedvezm\u00e9nyeket vesznek ig\u00e9nybe (pl. fejleszt\u00e9si ad\u00f3kedvezm\u00e9nyt), \u00e9rdemes lehet fel\u00fclvizsg\u00e1lni, hogy a 9%-ra cs\u00f6kken\u0151 ad\u00f3kulcs mellett a rendelkez\u00e9sre \u00e1ll\u00f3 id\u0151korl\u00e1tokon bel\u00fcl fel tudj\u00e1k-e haszn\u00e1lni a m\u00e9g rendelkez\u00e9s\u00fckre \u00e1ll\u00f3 ad\u00f3kedvezm\u00e9ny \u00f6sszeg\u00e9t. Amennyiben az ad\u00f3kedvezm\u00e9ny felhaszn\u00e1l\u00e1s\u00e1ra a cs\u00f6kkentett ad\u00f3kulcs miatt m\u00e1r nem lesz m\u00f3d, vagy amennyiben p\u00e9ld\u00e1ul elhat\u00e1rolt vesztes\u00e9ggel, vagy m\u00e1s, ad\u00f3ban m\u00e9g el nem sz\u00e1molt r\u00e1ford\u00edt\u00e1sokkal rendelkeznek (pl. c\u00e9ltartal\u00e9k k\u00e9pz\u00e9s, vesztes\u00e9gle\u00edr\u00e1s, stb.) amelynek a felhaszn\u00e1l\u00e1s\u00e1ra m\u00e9g a magasabb ad\u00f3kulcs figyelembe v\u00e9tele mellett sz\u00e1m\u00edtottak, a kapcsol\u00f3d\u00f3 halasztott ad\u00f3k\u00f6vetel\u00e9sek \u00fajrasz\u00e1m\u00edt\u00e1s\u00e1ra \/ le\u00edr\u00e1s\u00e1ra lehet sz\u00fcks\u00e9g (ez \u00e9rtelemszer\u0171en csak a nemzetk\u00f6zi sztenderdek szerinti besz\u00e1mol\u00f3kat \u00e9rintheti, a magyar besz\u00e1mol\u00f3kat nem).<\/li>\n<\/ul>\n<ul>\n<li>Ugyanez igaz lehet ford\u00edtva is, amennyiben \u00a0p\u00e9ld\u00e1ul gyors\u00edtott t\u00e1rsas\u00e1gi ad\u00f3 szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1s alkalmaz\u00e1sa, vagy m\u00e1s, ad\u00f3ban el\u0151rehozott k\u00f6lts\u00e9gek elsz\u00e1mol\u00e1sa miatt halasztott ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9ggel rendelkezik egy t\u00e1rsas\u00e1g, az ad\u00f3kulcs cs\u00f6kken\u00e9se eredm\u00e9nyek\u00e9nt a halasztott ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g is cs\u00f6kkenhet.<\/li>\n<\/ul>\n<ul>\n<li>Az ad\u00f3kulcs cs\u00f6kkent\u00e9se a legnagyobb ad\u00f3fizet\u0151k eset\u00e9ben a fizetend\u0151 t\u00e1rsas\u00e1gi ad\u00f3 \u00f6sszeg\u00e9t is drasztikusan m\u00e9rs\u00e9kelni fogja, amely egy\u00fattal a l\u00e1tv\u00e1ny-csapatsportok, a filmalkot\u00e1sok \u00e9s az elad\u00f3-m\u0171v\u00e9szeti szervezetek r\u00e9sz\u00e9re adhat\u00f3 t\u00e1mogat\u00e1s forr\u00e1s\u00e1t is jelent\u0151sen sz\u0171k\u00edtheti. A t\u00e1mogat\u00e1sok forr\u00e1s\u00e1nak v\u00e1rhat\u00f3 jelent\u0151s cs\u00f6kken\u00e9se v\u00e9lem\u00e9ny\u00fcnk szerint piaci, finansz\u00edroz\u00e1si anom\u00e1li\u00e1kat, neh\u00e9zs\u00e9geket fog okozni els\u0151sorban a sportszervezetek \u00e9s az el\u0151ad\u00f3-m\u0171v\u00e9szet szervezetek t\u00e1mogat\u00e1sa ter\u00fclet\u00e9n.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>The Hungarian corporate income tax currently is a progressive tax and has two tax rates.<\/p>\n","protected":false},"author":103,"featured_media":0,"comment_status":"open","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":[],"class_list":["post-3409","post","type-post","status-publish","format-standard","category-hirek","entry"],"acf":[],"featured_image_src":null,"author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.6) - 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