{"id":15011,"date":"2026-02-17T15:31:06","date_gmt":"2026-02-17T15:31:06","guid":{"rendered":"https:\/\/icteuropa.hu\/?p=15011"},"modified":"2026-02-17T15:43:07","modified_gmt":"2026-02-17T15:43:07","slug":"kozeleg-a-globalis-minimumado-bejelentesi-hatarideje-mire-kell-figyelni-2025-ben","status":"publish","type":"post","link":"https:\/\/icteuropa.hu\/en\/kozeleg-a-globalis-minimumado-bevallas-hatarideje","title":{"rendered":"K\u00f6zeleg a glob\u00e1lis minimumad\u00f3 bejelent\u00e9si hat\u00e1rideje \u2013 mire kell figyelni 2025-ben?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"15011\" class=\"elementor elementor-15011\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2f089b8 e-flex e-con-boxed e-con e-parent\" data-id=\"2f089b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d881049 e-con-full e-flex e-con e-child\" data-id=\"d881049\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a6e7b6b elementor-widget elementor-widget-text-editor\" data-id=\"a6e7b6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">B\u00e1r a 2024-es ad\u00f3\u00e9vhez kapcsol\u00f3d\u00f3 glob\u00e1lis minimumad\u00f3 k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\u00e9vel \u00f6sszef\u00fcgg\u0151 teend\u0151k sora m\u00e9g nem \u00e9rt v\u00e9get, m\u00e1r most id\u0151szer\u0171 a 2025-\u00f6s ad\u00f3\u00e9vhez kapcsol\u00f3d\u00f3 bejelent\u00e9si k\u00f6telezetts\u00e9gek \u00e1ttekint\u00e9se. A hat\u00e1rid\u0151k k\u00f6zels\u00e9ge \u00e9s a szab\u00e1lyrendszer \u00f6sszetetts\u00e9ge miatt a megfelel\u0151 felk\u00e9sz\u00fcl\u00e9s kulcsfontoss\u00e1g\u00fa. <\/span><\/p><p><span style=\"font-weight: 400;\">A glob\u00e1lis minimumad\u00f3val \u00e9rintett magyar v\u00e1llalkoz\u00e1soknak bejelent\u00e9st kell tenni\u00fck a glob\u00e1lis minimumad\u00f3 alanyis\u00e1gukr\u00f3l az \u00e9rintett ad\u00f3\u00e9v utols\u00f3 napj\u00e1t k\u00f6vet\u0151 m\u00e1sodik h\u00f3nap utols\u00f3 napj\u00e1ig. A napt\u00e1ri \u00e9ves \u00fczleti \u00e9vvel m\u0171k\u00f6d\u0151 ad\u00f3z\u00f3k eset\u00e9ben a 2025-\u00f6s ad\u00f3\u00e9vre vonatkoz\u00f3 bejelent\u00e9si hat\u00e1rid\u0151 2026. m\u00e1rcius 2-a lesz, tekintettel arra, hogy 2026. febru\u00e1r 28. szombati napra esik.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-39f24882 e-flex e-con-boxed e-con e-parent\" data-id=\"39f24882\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5439b12 elementor-widget elementor-widget-heading\" data-id=\"5439b12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kiket \u00e9rint a bejelent\u00e9si k\u00f6telezetts\u00e9g?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1668f90 elementor-widget elementor-widget-text-editor\" data-id=\"1668f90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A glob\u00e1lis minimumad\u00f3 alanyai azok a multinacion\u00e1lis vagy belf\u00f6ldi v\u00e1llalatcsoportok, amelyekn\u00e9l a csoportszint\u0171, konszolid\u00e1lt bev\u00e9tel a megel\u0151z\u0151 n\u00e9gy ad\u00f3\u00e9v k\u00f6z\u00fcl legal\u00e1bb kett\u0151ben el\u00e9ri vagy meghaladja a 750 milli\u00f3 eur\u00f3t.<\/span><\/p><p><span style=\"font-weight: 400;\">A gyakorlatban az alanyis\u00e1g meg\u00e1llap\u00edt\u00e1sa sz\u00e1mos k\u00e9rd\u00e9st vethet fel, f\u0151k\u00e9nt \u00f6sszetett c\u00e9gstrukt\u00far\u00e1k eset\u00e9n. A glob\u00e1lis minimumad\u00f3 alanyis\u00e1g meghat\u00e1roz\u00e1sa sor\u00e1n felmer\u00fcl\u0151 tipikus buktat\u00f3kr\u00f3l <\/span><a href=\"https:\/\/icteuropa.hu\/en\/kozeleg-a-globalis-minimumado-eloleg-bevallasanak-hatarideje\/\"><span style=\"font-weight: 400;\">previous blog post,<\/span><\/a><span style=\"font-weight: 400;\"> \u00edrtunk r\u00e9szletesebben.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d3cb931 e-con-full e-flex e-con e-child\" data-id=\"d3cb931\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c999c05 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c999c05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Nem biztos benne, hogy v\u00e1llalatcsoportja minden glob\u00e1lis minimumad\u00f3val kapcsolatos k\u00f6telezetts\u00e9gnek megfelel?<\/strong><br \/>Vegye fel szak\u00e9rt\u0151inkkel a kapcsolatot!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ebe38fe elementor-widget elementor-widget-button\" data-id=\"ebe38fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#services-contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Request a free consultation!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c45be0 elementor-widget elementor-widget-heading\" data-id=\"9c45be0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Minden \u00e9vben be kell jelenteni \u2013 v\u00e1ltoz\u00e1s eset\u00e9n is <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e011773 elementor-widget elementor-widget-text-editor\" data-id=\"e011773\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Fontos kiemelni, hogy az \u00e9rintett v\u00e1llalatcsoportok belf\u00f6ldi tagjainak minden ad\u00f3\u00e9vben fenn\u00e1ll a bejelent\u00e9si k\u00f6telezetts\u00e9ge, \u00e9s a bejelent\u00e9s sz\u00fcks\u00e9ges abban az esetben is:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0ha a t\u00e1rsas\u00e1g a 2024-es ad\u00f3\u00e9vre vonatkoz\u00f3an m\u00e1r tett bejelent\u00e9st, mivel a k\u00f6telezetts\u00e9g \u00e9vente ism\u00e9tl\u0151dik, vagy<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0ha a v\u00e1llalat a 2025-\u00f6s ad\u00f3\u00e9vben m\u00e1r nem min\u0151s\u00fcl a glob\u00e1lis minimumad\u00f3 alany\u00e1nak, mivel az alanyis\u00e1g megsz\u0171n\u00e9s\u00e9t is jelezni kell.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5c8938 elementor-widget elementor-widget-heading\" data-id=\"a5c8938\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Hogyan teljes\u00edthet\u0151 a bejelent\u00e9s?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd4d7b9 elementor-widget elementor-widget-text-editor\" data-id=\"dd4d7b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A bejelent\u00e9st az \u00e9rintett belf\u00f6ldi csoporttagok egyenk\u00e9nt is megtehetik, ugyanakkor<\/span><\/p><p><span style=\"font-weight: 400;\">lehet\u0151s\u00e9g van arra is, hogy egy kijel\u00f6lt helyi csoporttag ny\u00fajtsa be azt valamennyi \u00e9rintett<\/span><\/p><p><span style=\"font-weight: 400;\">t\u00e1rsas\u00e1g nev\u00e9ben. A bejelent\u00e9s kiz\u00e1r\u00f3lag elektronikusan, az Online Nyomtatv\u00e1nykit\u00f6lt\u0151<\/span><\/p><p><span style=\"font-weight: 400;\">Alkalmaz\u00e1son (ONYA) kereszt\u00fcl, az erre rendszeres\u00edtett nyomtatv\u00e1nyon teljes\u00edthet\u0151.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5df124e elementor-widget elementor-widget-heading\" data-id=\"5df124e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why involve an expert? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48164f2 elementor-widget elementor-widget-text-editor\" data-id=\"48164f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A bejelent\u00e9si k\u00f6telezetts\u00e9g elmulaszt\u00e1sa vagy k\u00e9sedelmes teljes\u00edt\u00e9se ak\u00e1r 5 milli\u00f3 forintig<\/span><\/p><p><span style=\"font-weight: 400;\">terjed\u0151 mulaszt\u00e1si b\u00edrs\u00e1got is eredm\u00e9nyezhet.<\/span><\/p><p><span style=\"font-weight: 400;\">Emellett a bejelent\u00e9s nem puszt\u00e1n az alapadatok megad\u00e1s\u00e1ra korl\u00e1toz\u00f3d\u00f3 formai k\u00f6telezetts\u00e9g. A t\u00e1rsas\u00e1goknak t\u00f6bbek k\u00f6z\u00f6tt nyilatkozniuk kell az \u00e1tmeneti kedvezm\u00e9nyek alkalmazhat\u00f3s\u00e1g\u00e1r\u00f3l. A glob\u00e1lis minimumad\u00f3 szab\u00e1lyrendszere jelent\u0151sen elt\u00e9r a hazai t\u00e1rsas\u00e1gi ad\u00f3z\u00e1s megszokott logik\u00e1j\u00e1t\u00f3l, \u00edgy m\u00e1r kisebb pontatlans\u00e1gok is jelent\u0151s ad\u00f3kock\u00e1zatot hordozhatnak.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7a7f516 e-con-full e-flex e-con e-child\" data-id=\"7a7f516\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5680f55 elementor-widget elementor-widget-heading\" data-id=\"5680f55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Szak\u00e9rt\u0151i t\u00e1mogat\u00e1s a glob\u00e1lis minimumad\u00f3 bejelent\u00e9s\u00e9hez<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7dc098b elementor-widget elementor-widget-text-editor\" data-id=\"7dc098b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Megfelel\u0151 el\u0151k\u00e9sz\u00edt\u00e9ssel \u00e9s szak\u00e9rt\u0151i t\u00e1mogat\u00e1ssal a glob\u00e1lis minimumad\u00f3val kapcsolatos\u00a0<\/span><span style=\"font-weight: 400;\">kock\u00e1zatok minimaliz\u00e1lhat\u00f3k, \u00e9s biztos\u00edthat\u00f3, hogy a bejelent\u00e9s pontosan, hat\u00e1rid\u0151ben,\u00a0<\/span><span style=\"font-weight: 400;\">valamint a csoport sz\u00e1m\u00e1ra legkedvez\u0151bb megold\u00e1sok figyelembev\u00e9tel\u00e9vel t\u00f6rt\u00e9njen meg.\u00a0<br \/><\/span><span style=\"font-weight: 400;\">Amennyiben szeretn\u00e9 elker\u00fclni a felesleges kock\u00e1zatokat \u00e9s biztosra menne a glob\u00e1lis <\/span><span style=\"font-weight: 400;\">minimumad\u00f3val kapcsolatos k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9se sor\u00e1n, \u00e9rdemes id\u0151ben szak\u00e9rt\u0151h\u00f6z fordulni. <br \/>Tov\u00e1bbi inform\u00e1ci\u00f3k\u00e9rt l\u00e1togasson el a glob\u00e1lis minimumad\u00f3r\u00f3l sz\u00f3l\u00f3 <strong><a href=\"https:\/\/icteuropa.hu\/en\/adotanacsadas\/globalis-minimumado\/\">oldalunkra<\/a><\/strong> vagy kattintson az al\u00e1bbi gombra \u00e9s k\u00e9rjen egy d\u00edjmentes konzult\u00e1ci\u00f3t szak\u00e9rt\u0151inkt\u0151l.\u00a0\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-446ee26 e-con-full e-flex e-con e-child\" data-id=\"446ee26\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d237e2 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"4d237e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Szeretn\u00e9 elker\u00fclni a felesleges kock\u00e1zatokat \u00e9s b\u00edrs\u00e1gokat a glob\u00e1lis minimumad\u00f3 kapcs\u00e1n?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf518c8 elementor-widget elementor-widget-button\" data-id=\"bf518c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#services-contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Request a free consultation!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8c38fc elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"a8c38fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Glob\u00e1lis minimumad\u00f3 el\u0151leg bevall\u00e1s<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6419aff elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-text-editor\" data-id=\"6419aff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">R\u00f6vid le\u00edr\u00e1s \u00e9s 1-2 fontos tudnival\u00f3 a glob\u00e1lis minimumad\u00f3 el\u0151leg bevall\u00e1s\u00e1r\u00f3l<\/span><\/p><p><span style=\"font-weight: 400;\">Link beilleszt\u00e9s: <\/span><a href=\"https:\/\/icteuropa.hu\/en\/kozeleg-a-globalis-minimumado-eloleg-bevallasanak-hatarideje\/\"><span style=\"font-weight: 400;\">https:\/\/icteuropa.hu\/kozeleg-a-globalis-minimumado-eloleg-bevallasanak-hatar<\/span><\/a><\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91d5377 elementor-widget elementor-widget-text-editor\" data-id=\"91d5377\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: right;\"><strong>Author:<\/strong> Zsoh\u00e1r Borb\u00e1la, az ICT Business Advisory Zrt. ad\u00f3tan\u00e1csad\u00f3ja<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-700f7c6 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"700f7c6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d88d46a elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d88d46a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Transfer pricing compliance is not a template exercise: every corporate structure is different.<\/strong><br data-start=\"2167\" data-end=\"2170\" \/>Get in touch with us, and we will propose a tailored solution.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60297bf elementor-widget elementor-widget-button\" data-id=\"60297bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#services-contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Request a free consultation!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f4a6ee elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-text-editor\" data-id=\"4f4a6ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>Jogi nyilatkozat:<\/i><\/p><p><i>Jelen \u00edr\u00e1s t\u00e1j\u00e9koztat\u00f3 jelleg\u0171, nem min\u0151s\u00fcl tan\u00e1csad\u00e1snak. Konkr\u00e9t d\u00f6nt\u00e9s el\u0151tt k\u00e9rje szak\u00e9rt\u0151nk szem\u00e9lyre szabott v\u00e9lem\u00e9ny\u00e9t.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-88d3160 e-flex e-con-boxed e-con e-parent\" data-id=\"88d3160\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>B\u00e1r a 2024-es ad\u00f3\u00e9vhez kapcsol\u00f3d\u00f3 glob\u00e1lis minimumad\u00f3 k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\u00e9vel \u00f6sszef\u00fcgg\u0151 teend\u0151k sora m\u00e9g nem \u00e9rt v\u00e9get, m\u00e1r most id\u0151szer\u0171 a 2025-\u00f6s ad\u00f3\u00e9vhez kapcsol\u00f3d\u00f3 bejelent\u00e9si k\u00f6telezetts\u00e9gek \u00e1ttekint\u00e9se. A hat\u00e1rid\u0151k k\u00f6zels\u00e9ge \u00e9s a szab\u00e1lyrendszer \u00f6sszetetts\u00e9ge miatt a megfelel\u0151 felk\u00e9sz\u00fcl\u00e9s kulcsfontoss\u00e1g\u00fa.<\/p>","protected":false},"author":3,"featured_media":15084,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20],"tags":[],"class_list":["post-15011","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-adotanacsadas"],"blocksy_meta":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Glob\u00e1lis minimumad\u00f3 bevall\u00e1s 2026 - hat\u00e1rid\u0151k \u00e9s tudnival\u00f3k<\/title>\n<meta name=\"description\" content=\"\u00d6sszetett szab\u00e1lyok, szoros hat\u00e1rid\u0151k: \u00edgy k\u00e9sz\u00fclhetsz fel a glob\u00e1lis minimumad\u00f3 2025-\u00f6s bejelent\u00e9s\u00e9re - 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