{"id":9884,"date":"2023-10-25T14:45:19","date_gmt":"2023-10-25T12:45:19","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=9884"},"modified":"2025-05-07T15:00:23","modified_gmt":"2025-05-07T13:00:23","slug":"publikusak-a-globalis-minimumado-magyar-reszletszabalyai","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/publikusak-a-globalis-minimumado-magyar-reszletszabalyai\/","title":{"rendered":"Glob\u00e1lis minimumad\u00f3: publikusak a magyar r\u00e9szletszab\u00e1lyok"},"content":{"rendered":"\n

A glob\u00e1lis minimumad\u00f3 bevezet\u00e9s\u00e9re vonatkoz\u00f3 r\u00e9szletszab\u00e1lyok \u00e9s ad\u00f3t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1sok tervezet\u00e9t a P\u00e9nz\u00fcgyminiszt\u00e9rium az \u0151szi ad\u00f3csomaggal p\u00e1rhuzamosan, 2023. okt\u00f3ber 17-\u00e9n bocs\u00e1totta t\u00e1rsadalmi egyeztet\u00e9sre. Az al\u00e1bbiakban ennek fontosabb rendelkez\u00e9seit emelj\u00fck ki.<\/strong><\/p>\n\n\n\n

GloBE: az OECD nemzetk\u00f6zi ad\u00f3reformj\u00e1nak m\u00e1sodik pill\u00e9re<\/strong><\/h2>\n\n\n\n

Az uni\u00f3s tag\u00e1llamok 2022 december\u00e9ben \u00e1llapodtak meg abban, hogy ir\u00e1nyelvk\u00e9nt fogadj\u00e1k el az OECD nemzetk\u00f6zi ad\u00f3z\u00e1si reformj\u00e1nak 2. pill\u00e9r\u00e9t<\/a>, vagyis a multinacion\u00e1lis \u00e9s nagy volumen\u0171 belf\u00f6ldi v\u00e1llalatcsoportokra vonatkoz\u00f3 minimumad\u00f3r\u00f3l (glob\u00e1lis minimumad\u00f3, nemzetk\u00f6zileg ismert nev\u00e9n GloBE) sz\u00f3l\u00f3 szab\u00e1lyokat. Az ir\u00e1nyelv (EU 2022\/2523) a GloBe alkalmaz\u00e1s\u00e1t 2024-t\u0151l \u00edrja el\u0151 \u00fagy, hogy a z\u00e1r\u00f3 rendelkez\u00e9sek alapj\u00e1n a tag\u00e1llamoknak 2023. december 31-ig kell \u00e1t\u00fcltetni\u00fck saj\u00e1t jogrendj\u00fckbe az \u00faj szab\u00e1lyoz\u00e1st.<\/p>\n\n\n\n

A glob\u00e1lis minimumad\u00f3 bevezet\u00e9se<\/strong><\/h2>\n\n\n\n

Az Uni\u00f3 eg\u00e9sz ter\u00fclet\u00e9n zajlik a bevezet\u00e9ssel kapcsolatos t\u00f6rv\u00e9nykez\u00e9si munka: a tag\u00e1llamok egy r\u00e9sze m\u00e1r beterjesztette a vonatkoz\u00f3 t\u00f6rv\u00e9nyjavaslatot, egy m\u00e1sik r\u00e9sz\u00e9n\u00e9l m\u00e9g csak a t\u00e1rsadalmi egyeztet\u00e9si f\u00e1zisn\u00e1l tart a folyamat.<\/p>\n\n\n\n

Haz\u00e1nk ebb\u0151l a szempontb\u00f3l nincs lemarad\u00e1sban. A P\u00e9nz\u00fcgyminiszt\u00e9rium az \u0151szi ad\u00f3csomaggal p\u00e1rhuzamosan, 2023. okt\u00f3ber 17-\u00e9n bocs\u00e1totta t\u00e1rsadalmi egyeztet\u00e9sre a glob\u00e1lis minimumad\u00f3 bevezet\u00e9s\u00e9re vonatkoz\u00f3 r\u00e9szletszab\u00e1lyok \u00e9s ad\u00f3t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1sok tervezet\u00e9t. Az ezzel kapcsolatos \u00e9szrev\u00e9teleket a mai napig, vagyis okt\u00f3ber 25-ig lehet elk\u00fcldeni.<\/p>\n\n\n\n

A magyar szab\u00e1lytervezet fontosabb rendelkez\u00e9sei<\/strong><\/h2>\n\n\n\n

A P\u00e9nz\u00fcgyminiszt\u00e9rium \u00e1ltal k\u00f6zz\u00e9tett tervezet alapj\u00e1n a glob\u00e1lis minimumad\u00f3<\/a> effekt\u00edv ad\u00f3kulcs\u00e1nak meghat\u00e1roz\u00e1sakor Magyarorsz\u00e1g eset\u00e9ben a t\u00e1rsas\u00e1gi ad\u00f3 mellett a helyi ipar\u0171z\u00e9si ad\u00f3, az innov\u00e1ci\u00f3s j\u00e1rul\u00e9k \u00e9s az energiaell\u00e1t\u00f3k j\u00f6vedelemad\u00f3ja (Robin Hood ad\u00f3) is elismerhet\u0151 lesz. Vagyis a 15%-os minimumad\u00f3m\u00e9rt\u00e9k sz\u00e1m\u00edt\u00e1sakor ezeket az ad\u00f3kat figyelembe lehet majd venni.<\/p>\n\n\n\n

A tervezet tartalmazza az \u00fagynevezett elismert belf\u00f6ldi kieg\u00e9sz\u00edt\u0151 ad\u00f3<\/a> int\u00e9zm\u00e9ny\u00e9t is, amely \u00e1ltal a v\u00e9gs\u0151 anyav\u00e1llalat mentes\u00fclhet bizonyos GloBE k\u00f6telezetts\u00e9gek al\u00f3l.<\/p>\n\n\n\n

\u00c9rdemes kiemelni, hogy Magyarorsz\u00e1g eset\u00e9ben \u2013 francia minta alapj\u00e1n \u2013 kieg\u00e9sz\u00fcl a kutat\u00e1s-fejleszt\u00e9si ad\u00f3\u00f6szt\u00f6nz\u0151k k\u00f6re (egy \u00faj, GloBe-kompatibilis ad\u00f3kedvezm\u00e9ny ker\u00fclne bevezet\u00e9sre). A tervezet szerint az \u00faj K+F ad\u00f3kedvezm\u00e9ny elismert visszat\u00e9r\u00edtend\u0151 ad\u00f3kedvezm\u00e9ny lesz, azaz az ad\u00f3z\u00f3 visszat\u00e9r\u00edt\u00e9sre lesz jogosult a fel nem haszn\u00e1lt ad\u00f3kedvezm\u00e9ny kapcs\u00e1n, ami \u00edgy nem fogja rontani a v\u00e1llalatok effekt\u00edv ad\u00f3kulcs\u00e1t (szemben a K+F ad\u00f3alapcs\u00f6kkent\u0151vel vagy a t\u00f6bbi fejleszt\u00e9si t\u00edpus\u00fa kedvezm\u00e9nnyel).<\/p>\n\n\n\n

A glob\u00e1lis minimumad\u00f3 bevezet\u00e9se miatt n\u00e9h\u00e1ny ponton v\u00e1ltoznak a magyar sz\u00e1mviteli szab\u00e1lyok is. A legf\u0151bb v\u00e1ltoz\u00e1s, hogy bevezetik az IFRS standardban haszn\u00e1lt halasztott ad\u00f3z\u00e1s int\u00e9zm\u00e9ny\u00e9t v\u00e1laszthat\u00f3 jelleggel.<\/p>\n\n\n\n

A glob\u00e1lis minimumad\u00f3 alanyai<\/strong><\/h2>\n\n\n\n

A GloBE azokra a multinacion\u00e1lis v\u00e1llalatokra \u00e9s nagym\u00e9ret\u0171 belf\u00f6ldi v\u00e1llalatokra vonatkozik, amelyek \u00e9ves konszolid\u00e1lt \u00e1rbev\u00e9tele el\u00e9ri a 750 milli\u00f3 euro k\u00fcsz\u00f6b\u00e9rt\u00e9ket. A vizsg\u00e1lt p\u00e9nz\u00fcgyi \u00e9vet k\u00f6zvetlen\u00fcl megel\u0151z\u0151 n\u00e9gy p\u00e9nz\u00fcgyi \u00e9v k\u00f6z\u00fcl legal\u00e1bb kett\u0151ben. Mivel az effekt\u00edv ad\u00f3kulcs kisz\u00e1m\u00edt\u00e1sa \u00e9s a csoportv\u00e1llalatok GloBE poz\u00edci\u00f3j\u00e1nak meghat\u00e1roz\u00e1sa az eddigiekhez k\u00e9pest \u00f6sszetettebb feladatt\u00e1 v\u00e1lik, az \u00e9rintett v\u00e1llalatok eset\u00e9ben magasabb sz\u00ednvonal\u00fa adatgy\u0171jt\u00e9sre \u00e9s adatszolg\u00e1ltat\u00e1sra lesz sz\u00fcks\u00e9g, az egyes poz\u00edci\u00f3k felm\u00e9r\u00e9s\u00e9t id\u0151ben el kell kezdeni.<\/p>\n\n\n\n

A janu\u00e1r 1-j\u00e9t\u0151l hat\u00e1lyos glob\u00e1lis minimumad\u00f3 becsl\u00e9sek szerint k\u00f6zel h\u00e1romezer magyar c\u00e9get \u00e9rint. Azokat, amelyek a szab\u00e1lyokban meghat\u00e1rozott 750 milli\u00f3 eur\u00f3 \u00e1rbev\u00e9tel feletti v\u00e1llalatcsoportok tagjai. Az el\u0151\u00edr\u00e1soknak val\u00f3 megfelel\u00e9s hatalmas adminisztr\u00e1ci\u00f3s terhet jelent ezeknek a v\u00e1llalatoknak. Ezek jelent\u0151s \u00f6sszeg\u0171 mulaszt\u00e1si b\u00edrs\u00e1ggal s\u00fajthat\u00f3k, ha a kieg\u00e9sz\u00edt\u0151 ad\u00f3kat nem fizetik meg.<\/p>\n\n\n\n

Hogyan seg\u00edthet \u00d6nnek az Andersen Magyarorsz\u00e1g?<\/strong><\/h2>\n\n\n\n

Az Andersen Magyarorsz\u00e1g szak\u00e9rt\u0151i csapata a glob\u00e1lis minimumad\u00f3val kapcsolatos feladatok ell\u00e1t\u00e1s\u00e1ban az al\u00e1bbi szolg\u00e1ltat\u00e1sokkal \u00e1ll az \u00e9rintett v\u00e1llalkoz\u00e1sok rendelkez\u00e9s\u00e9re:<\/p>\n\n\n\n

    \n
  • Csoportv\u00e1llalatok GloBE poz\u00edci\u00f3j\u00e1nak meghat\u00e1roz\u00e1sa<\/li>\n\n\n\n
  • Az effekt\u00edv ad\u00f3kulcs modellez\u00e9se, kisz\u00e1m\u00edt\u00e1sa (az elismert belf\u00f6ldi kieg\u00e9sz\u00edt\u0151 ad\u00f3 figyelembev\u00e9tel\u00e9vel)<\/li>\n\n\n\n
  • A tervezett r\u00e9szletszab\u00e1lyok hat\u00e1s\u00e1nak elemz\u00e9se<\/li>\n\n\n\n
  • Az egyes mentess\u00e9gek alkalmazhat\u00f3s\u00e1g\u00e1nak elemz\u00e9se<\/li>\n\n\n\n
  • Tan\u00e1csad\u00e1s a magasabb szint\u0171 adatgy\u0171jt\u00e9s \u00e9s adatszolg\u00e1ltat\u00e1s kidolgoz\u00e1s\u00e1hoz<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

    T\u00e1rsadalmi egyeztet\u00e9st k\u00f6vet\u0151en v\u00e1rhat\u00f3an okt\u00f3ber v\u00e9g\u00e9n ker\u00fcl a Parlament el\u00e9 a glob\u00e1lis minimumad\u00f3 csomag.<\/p>\n","protected":false},"author":1028,"featured_media":10901,"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-9884","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\/2023\/10\/globalis-minimumado-magyar-reszletszabalyok.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"\nGlob\u00e1lis minimumad\u00f3: publikusak a magyar r\u00e9szletszab\u00e1lyok<\/title>\n<meta name=\"description\" content=\"V\u00e1rhat\u00f3an okt\u00f3ber v\u00e9g\u00e9n ker\u00fcl a Parlament el\u00e9 a glob\u00e1lis minimumad\u00f3 bevezet\u00e9s\u00e9re vonatkoz\u00f3 jogszab\u00e1lycsomag.\" \/>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Glob\u00e1lis minimumad\u00f3: publikusak a magyar r\u00e9szletszab\u00e1lyok\" \/>\n<meta property=\"og:description\" content=\"V\u00e1rhat\u00f3an okt\u00f3ber v\u00e9g\u00e9n ker\u00fcl a Parlament el\u00e9 a glob\u00e1lis minimumad\u00f3 bevezet\u00e9s\u00e9re vonatkoz\u00f3 jogszab\u00e1lycsomag.\" \/>\n<meta property=\"og:url\" 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