{"id":12811,"date":"2025-02-26T17:22:23","date_gmt":"2025-02-26T16:22:23","guid":{"rendered":"https:\/\/hu.andersen.com\/?post_type=tax-guide&p=12811"},"modified":"2025-07-23T13:19:01","modified_gmt":"2025-07-23T11:19:01","slug":"lefedett-ado","status":"publish","type":"tax-guide","link":"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/lefedett-ado\/","title":{"rendered":"Lefedett ad\u00f3 (GloBE)"},"content":{"rendered":"\n

A glob\u00e1lis minimumad\u00f3 (GloBE)<\/a> az OECD nemzetk\u00f6zi ad\u00f3z\u00e1si reformj\u00e1nak m\u00e1sodik pill\u00e9re, amely a nemzetk\u00f6zi v\u00e1llalatcsoportok eset\u00e9ben minimum szintet \u00edr el\u0151 a j\u00f6vedelemad\u00f3ra vonatkoz\u00f3an. A szervezet 2019-ben kezdett el dolgozni a vonatkoz\u00f3 szab\u00e1lyoz\u00e1s<\/a> megalkot\u00e1s\u00e1n. Az eredeti elgondol\u00e1s f\u00f3kusz\u00e1ban m\u00e9g csak a digit\u00e1lis szolg\u00e1ltat\u00e1sok, illetve a nagy technol\u00f3giai \u00f3ri\u00e1sok nemzetk\u00f6zi ad\u00f3ztat\u00e1s\u00e1nak egys\u00e9ges megold\u00e1sa szerepelt. Ezt terjesztett\u00e9k ki k\u00e9s\u0151bb valamennyi olyan v\u00e1llalatcsoportra, amelynek \u00f6sszbev\u00e9tele meghalad egy bizonyos szintet.<\/strong><\/p>\n\n\n\n

A t\u00e9nyleges ad\u00f3m\u00e9rt\u00e9k \u00e9s a kieg\u00e9sz\u00edt\u0151 ad\u00f3 kisz\u00e1m\u00edt\u00e1sa<\/strong><\/h2>\n\n\n\n

A glob\u00e1lis minimumad\u00f3 bevezet\u00e9s\u00e9nek c\u00e9lja, hogy keretek k\u00f6z\u00e9 szor\u00edtsa a t\u00e1rsas\u00e1giad\u00f3-kulcsok k\u00f6z\u00f6tti versenyt azzal, hogy 15%-os t\u00e9nyleges ad\u00f3m\u00e9rt\u00e9ket (\u00fan. minimum-ad\u00f3m\u00e9rt\u00e9k) \u00edr el\u0151 a multinacion\u00e1lis v\u00e1llalatcsoportok \u00e9s a nagy m\u00e9ret\u0171 belf\u00f6ldi v\u00e1llalatcsoportok<\/a> egy-egy orsz\u00e1gban keletkezett nyeres\u00e9ge ut\u00e1n.<\/p>\n\n\n\n

A t\u00e9nyleges ad\u00f3m\u00e9rt\u00e9k az adott orsz\u00e1gban tal\u00e1lhat\u00f3 csoporttagok kiigaz\u00edtott lefedett ad\u00f3ja (azaz a joghat\u00f3s\u00e1gi szinten sz\u00e1m\u00edtott lefedett ad\u00f3, kiigaz\u00edtva pl. a halasztott ad\u00f3poz\u00edci\u00f3kkal<\/a>), valamint a csoporttagok elismert nett\u00f3 nyeres\u00e9g\u00e9nek h\u00e1nyadosa. Amennyiben egy \u00e1llamra vonatkoz\u00f3 t\u00e9nyleges ad\u00f3m\u00e9rt\u00e9k nem \u00e9ri el a minimum-ad\u00f3m\u00e9rt\u00e9ket, akkor a v\u00e1llalatcsoportnak kieg\u00e9sz\u00edt\u0151 ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9ge keletkezik. A lefedett ad\u00f3k k\u00f6r\u00e9nek meghat\u00e1roz\u00e1sa teh\u00e1t kulcsfontoss\u00e1g\u00fa a t\u00e9nyleges ad\u00f3m\u00e9rt\u00e9k meg\u00e1llap\u00edt\u00e1sa sor\u00e1n.<\/p>\n\n\n\n

Mi min\u0151s\u00fcl lefedett ad\u00f3nak?<\/strong><\/h2>\n\n\n\n

A lefedett ad\u00f3k k\u00f6r\u00e9be f\u0151szab\u00e1ly szerint a csoporttag j\u00f6vedelm\u00e9t vagy nyeres\u00e9g\u00e9t terhel\u0151 ad\u00f3k tartoznak.<\/p>\n\n\n\n

A magyar GloBE t\u00f6rv\u00e9ny k\u00fcl\u00f6n felsorol\u00e1st tartalmaz a Magyarorsz\u00e1gon lefedett ad\u00f3nak min\u0151s\u00fcl\u0151 ad\u00f3kra. \u00cdgy lefedett ad\u00f3nak min\u0151s\u00fcl k\u00fcl\u00f6n\u00f6sen a t\u00e1rsas\u00e1gi ad\u00f3, a helyi ipar\u0171z\u00e9si ad\u00f3, az energiaell\u00e1t\u00f3k j\u00f6vedelemad\u00f3ja \u00e9s az innov\u00e1ci\u00f3s j\u00e1rul\u00e9k. Fontos megjegyezni, hogy a lista nem taxat\u00edv, \u00edgy a felsoroltakon t\u00fal m\u00e1s ad\u00f3k is lefedett ad\u00f3knak min\u0151s\u00fclhetnek Magyarorsz\u00e1gon (ugyanakkor ezzel \u00f6sszef\u00fcgg\u00e9sben javasolt hat\u00f3s\u00e1gi \u00e1ll\u00e1sfoglal\u00e1st k\u00e9rni).<\/p>\n\n\n\n

A glob\u00e1lis minimumad\u00f3 szab\u00e1lyok a lefedett ad\u00f3k tekintet\u00e9ben is meghat\u00e1roznak bizonyos m\u00f3dos\u00edt\u00f3 t\u00e9teleket, amelyek alkalmaz\u00e1s\u00e1val az egyes csoporttagok lefedett ad\u00f3it ki kell igaz\u00edtani a t\u00e9nyleges ad\u00f3m\u00e9rt\u00e9k meghat\u00e1roz\u00e1sa sor\u00e1n. Ilyen kiigaz\u00edt\u00e1snak min\u0151s\u00fcl p\u00e9ld\u00e1ul a halasztottad\u00f3-kiigaz\u00edt\u00e1s.<\/p>\n\n\n\n

Mi nem sz\u00e1m\u00edt lefedett ad\u00f3nak?<\/strong><\/h2>\n\n\n\n

Ugyanakkor nem minden ad\u00f3 sorolhat\u00f3 a lefedett ad\u00f3k k\u00f6r\u00e9be. Bizonyos ad\u00f3kat a szab\u00e1lyoz\u00e1s kifejezetten kiz\u00e1r a lefedett ad\u00f3k k\u00f6r\u00e9b\u0151l, \u00edgy a forgalmi t\u00edpus\u00fa, j\u00f6ved\u00e9ki vagy b\u00e9rt terhel\u0151 ad\u00f3k \u00e1ltal\u00e1ban nem min\u0151s\u00fclnek lefedett ad\u00f3nak, hiszen nem a v\u00e1llalati nyeres\u00e9get terhelik.<\/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
  • GloBE csoport felt\u00e9rk\u00e9pez\u00e9se magyar v\u00e9gs\u0151 anyav\u00e1llalattal rendelkez\u0151 multinacion\u00e1lis v\u00e1llalatcsoportoknak, GloBE hat\u00e1svizsg\u00e1lat lefolytat\u00e1sa<\/li>\n\n\n\n
  • Helyi csoporttagok potenci\u00e1lis GloBE poz\u00edci\u00f3j\u00e1nak meghat\u00e1roz\u00e1sa<\/li>\n\n\n\n
  • Az egyes mentess\u00e9gek alkalmazhat\u00f3s\u00e1g\u00e1nak vizsg\u00e1lata<\/li>\n\n\n\n
  • A joghat\u00f3s\u00e1gi effekt\u00edv ad\u00f3kulcs kisz\u00e1m\u00edt\u00e1sa<\/li>\n\n\n\n
  • GloBE specifikus k\u00e9rd\u00e9sekben val\u00f3 tan\u00e1csad\u00e1s<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

    A GloBE szab\u00e1lyok alapj\u00e1n lefedett ad\u00f3nak min\u0151s\u00fcl a t\u00e1rsas\u00e1gi ad\u00f3, a HIPA, az energiaell\u00e1t\u00f3k j\u00f6vedelemad\u00f3ja \u00e9s az innov\u00e1ci\u00f3s j\u00e1rul\u00e9k.<\/p>\n","protected":false},"featured_media":0,"parent":0,"menu_order":0,"template":"","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":""},"class_list":{"0":"post-12811","1":"tax-guide","2":"type-tax-guide","3":"status-publish","5":"entry"},"acf":[],"yoast_head":"\nLefedett ad\u00f3 (GloBE) - Andersen Ad\u00f3sz\u00f3t\u00e1r<\/title>\n<meta name=\"description\" content=\"A GloBE szab\u00e1lyok alapj\u00e1n lefedett ad\u00f3nak min\u0151s\u00fcl a t\u00e1rsas\u00e1gi ad\u00f3, a HIPA, az energiaell\u00e1t\u00f3k j\u00f6vedelemad\u00f3ja \u00e9s az innov\u00e1ci\u00f3s j\u00e1rul\u00e9k.\" \/>\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\/andersen-adoszotar\/lefedett-ado\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lefedett ad\u00f3 (GloBE)\" \/>\n<meta property=\"og:description\" content=\"A GloBE szab\u00e1lyok alapj\u00e1n lefedett ad\u00f3nak min\u0151s\u00fcl a t\u00e1rsas\u00e1gi ad\u00f3, a HIPA, az energiaell\u00e1t\u00f3k j\u00f6vedelemad\u00f3ja \u00e9s az innov\u00e1ci\u00f3s j\u00e1rul\u00e9k.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/lefedett-ado\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Magyarorsz\u00e1g\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-23T11:19:01+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Becs\u00fclt olvas\u00e1si id\u0151\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 perc\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/lefedett-ado\/\",\"url\":\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/lefedett-ado\/\",\"name\":\"Lefedett ad\u00f3 (GloBE) - 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