{"id":19012,"date":"2026-07-20T13:16:07","date_gmt":"2026-07-20T13:16:07","guid":{"rendered":"https:\/\/icteuropa.hu\/?p=19012"},"modified":"2026-07-21T08:45:20","modified_gmt":"2026-07-21T08:45:20","slug":"blog-2026-nyari-adocsomag","status":"publish","type":"post","link":"https:\/\/icteuropa.hu\/en\/blog\/2026-nyari-adocsomag","title":{"rendered":"2026. ny\u00e1ri ad\u00f3csomag: a legfontosabb ad\u00f3v\u00e1ltoz\u00e1sok v\u00e1llalkoz\u00e1soknak"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"19012\" class=\"elementor elementor-19012\" 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>2026. j\u00falius 17-\u00e9n beny\u00fajt\u00e1sra ker\u00fclt az Orsz\u00e1ggy\u0171l\u00e9s el\u00e9 a T\/387. sz\u00e1m\u00fa t\u00f6rv\u00e9nyjavaslat (tov\u00e1bbiakban: Ad\u00f3csomag), amely a Helyre\u00e1ll\u00edt\u00e1si \u00e9s Ellen\u00e1ll\u00f3k\u00e9pess\u00e9gi Terv v\u00e9grehajt\u00e1s\u00e1hoz kapcsol\u00f3d\u00f3 ad\u00f3int\u00e9zked\u00e9seken t\u00fal t\u00f6bb, m\u00e1r hat\u00e1lyba l\u00e9pett ad\u00f3z\u00e1si szab\u00e1lyt is fel\u00fclvizsg\u00e1lna.<\/p><p>Az ad\u00f3csomag indokol\u00e1sa szerint Magyarorsz\u00e1g 2026. augusztus 31-ig v\u00e1llalta t\u00f6bbek k\u00f6z\u00f6tt a bizalmi vagyonkezel\u00e9sek (tov\u00e1bbiakban: BVK) \u00e9s mag\u00e1nalap\u00edtv\u00e1nyok ad\u00f3z\u00e1si rendszer\u00e9nek \u00e1talak\u00edt\u00e1s\u00e1t, a Tao-kedvezm\u00e9nyek sz\u00e1m\u00e1nak cs\u00f6kkent\u00e9s\u00e9t, a kiskereskedelmi ad\u00f3 versenyfelt\u00e9teleinek egys\u00e9ges\u00edt\u00e9s\u00e9t, valamint az ad\u00f3nemek sz\u00e1m\u00e1nak m\u00e9rs\u00e9kl\u00e9s\u00e9t.<\/p><p>A legjelent\u0151sebb v\u00e1ltoz\u00e1sok a BVK-t \u00e9s a mag\u00e1nalap\u00edtv\u00e1nyokat, egyes Tao-kedvezm\u00e9nyeket, a kiskereskedelmi ad\u00f3t, a k\u00f6rnyezetterhel\u00e9si d\u00edjakat, valamint a sz\u00e9n-dioxid-kv\u00f3taad\u00f3t \u00e9rinten\u00e9k. Az al\u00e1bbi \u00f6sszefoglal\u00f3 a beny\u00fajtott t\u00f6rv\u00e9nyjavaslat legfontosabb rendelkez\u00e9seit tartalmazza. A parlamenti elj\u00e1r\u00e1s sor\u00e1n a r\u00e9szletszab\u00e1lyok \u00e9s a hat\u00e1lybal\u00e9p\u00e9si id\u0151pontok m\u00e9g v\u00e1ltozhatnak.<\/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-con-full e-flex e-con e-parent\" data-id=\"39f24882\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c465d6f elementor-widget elementor-widget-heading\" data-id=\"c465d6f\" 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\">I. Milyen v\u00e1ltoz\u00e1sokat hozhat a 2026-os ny\u00e1ri ad\u00f3csomag a bizalmi vagyonkezel\u00e9sben \u00e9s a mag\u00e1nalap\u00edtv\u00e1nyokn\u00e1l?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6382c2 elementor-widget elementor-widget-heading\" data-id=\"a6382c2\" 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\">1. V\u00e1ltozatlan a vagyonbevitel ad\u00f3z\u00e1sa \u00e9s az alapnyilv\u00e1ntart\u00e1si rendszer <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1516e4f elementor-widget elementor-widget-text-editor\" data-id=\"1516e4f\" 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 data-contrast=\"auto\">A javaslat alapj\u00e1n a vagyonelem BVK-ba vagy mag\u00e1nalap\u00edtv\u00e1ny tulajdon\u00e1ba t\u00f6rt\u00e9n\u0151 \u00e1tad\u00e1sakor f\u0151szab\u00e1ly szerint\u00a0<\/span><b><span data-contrast=\"auto\">tov\u00e1bbra sem keletkezik azonnali ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g<\/span><\/b><span data-contrast=\"auto\">.\u202f\u202f<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">A hat\u00e1lyos szab\u00e1lyoknak megfelel\u0151en a vagyonkezel\u0151nek tov\u00e1bbra is meg kell meg\u00e1llap\u00edtania az \u00fan.\u00a0<\/span><b><span data-contrast=\"auto\">eszk\u00f6z\u00e9rt\u00e9k-n\u00f6vekm\u00e9nyt<\/span><\/b><span data-contrast=\"auto\">\u00a0(az \u00e1tvev\u0151 k\u00f6nyveiben kimutatott \u00e9rt\u00e9k \u00e9s a vagyon\u00e1tad\u00f3 igazolt szerz\u00e9si \u00e9rt\u00e9ke k\u00f6z\u00f6tti k\u00fcl\u00f6nb\u00f6zetet). Ezen a t\u00e9ren az alapszab\u00e1lyok v\u00e1ltozatlanok maradnak:\u202f\u202f<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">K\u00e9tl\u00e9pcs\u0151s nyilv\u00e1ntart\u00e1s:<\/span><\/b><span data-contrast=\"auto\">\u00a0Az eszk\u00f6z\u00e9rt\u00e9k-n\u00f6vekm\u00e9nyr\u0151l alapnyilv\u00e1ntart\u00e1st kell vezetni, \u00e9rt\u00e9kes\u00edt\u00e9skor pedig a n\u00f6vekm\u00e9nyt \u00e1t kell vezetni az elk\u00fcl\u00f6n\u00fclt nyilv\u00e1ntart\u00e1sba.\u202f\u202f<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Szigor\u00fa igazol\u00e1si k\u00f6telezetts\u00e9g:<\/span><\/b><span data-contrast=\"auto\">\u00a0Ha a szerz\u00e9si \u00e9rt\u00e9ket al\u00e1t\u00e1maszt\u00f3 dokument\u00e1ci\u00f3 nem \u00e1ll rendelkez\u00e9sre, a vagyonelem teljes nyilv\u00e1ntart\u00e1si \u00e9rt\u00e9ke eszk\u00f6z\u00e9rt\u00e9k-n\u00f6vekm\u00e9nynek (ad\u00f3k\u00f6teles alapnak) sz\u00e1m\u00edt.\u202f\u202f<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">15 napos hat\u00e1rid\u0151:<\/span><\/b><span data-contrast=\"auto\">\u00a0A vagyonkezel\u0151nek 15 napon bel\u00fcl t\u00e1j\u00e9koztatnia kell a vagyonrendel\u0151t a nyilv\u00e1ntart\u00e1si \u00e9rt\u00e9kr\u0151l \u00e9s a meg\u00e1llap\u00edtott n\u00f6vekm\u00e9nyr\u0151l.\u202f\u202f<\/span><p><span data-contrast=\"auto\">A T\/387. javaslat igazi \u00fajdons\u00e1ga a\u00a0kriptoeszk\u00f6z\u00f6kre\u00a0(melyekn\u00e9l nem \u00e1llap\u00edthat\u00f3 meg eszk\u00f6z\u00e9rt\u00e9k-n\u00f6vekm\u00e9ny), valamint a kedvezm\u00e9nyezett r\u00e9szesed\u00e9scsere keret\u00e9ben megszerzett r\u00e9szesed\u00e9sek beviteli szab\u00e1lyaira terjed ki.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><\/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-f8efe9a elementor-widget elementor-widget-heading\" data-id=\"f8efe9a\" 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\">2. Megmaradhat az ad\u00f3mentes vagyonkiad\u00e1s, de v\u00e1ltozn\u00e1nak a szerz\u00e9si \u00e9rt\u00e9k szab\u00e1lyai<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb602d1 elementor-widget elementor-widget-text-editor\" data-id=\"bb602d1\" 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 class=\"TextRun SCXW46855038 BCX0\" lang=\"HU-HU\" xml:lang=\"HU-HU\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW46855038 BCX0\">Amennyiben a kedvezm\u00e9nyezett pontosan ugyanazt a vagyonelemet kapja meg, amelyet a vagyonrendel\u0151 kor\u00e1bban a vagyonkezel\u00e9sbe adott, az indul\u00f3 t\u0151ke terh\u00e9re t\u00f6rt\u00e9n\u0151 kiad\u00e1s tov\u00e1bbra is ad\u00f3mentes lehetne.\u00a0<\/span><\/span><span class=\"TextRun SCXW46855038 BCX0\" lang=\"HU-HU\" xml:lang=\"HU-HU\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW46855038 BCX0\">A 2026. augusztus 31-t\u0151l \u00e1tadott vagyonelemek eset\u00e9ben\u00a0<\/span><span class=\"NormalTextRun SCXW46855038 BCX0\">az\u00a0<\/span><span class=\"NormalTextRun SCXW46855038 BCX0\">azonos vagyonelem ad\u00f3mentes kiad\u00e1s\u00e1hoz a javaslat semmilyen tart\u00e1si id\u0151t vagy v\u00e1rakoz\u00e1si felt\u00e9telt nem \u00edrna el\u0151<\/span><span class=\"NormalTextRun SCXW46855038 BCX0\">\u00a0(\u00edgy a jelenleg hat\u00e1lyos \u00fan. 5 \u00e9ves szab\u00e1ly megsz\u0171nik)<\/span><\/span><span class=\"TextRun SCXW46855038 BCX0\" lang=\"HU-HU\" xml:lang=\"HU-HU\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW46855038 BCX0\">.\u00a0<\/span><span class=\"NormalTextRun SCXW46855038 BCX0\">A kedvezm\u00e9nyezett szerz\u00e9si \u00e9rt\u00e9ke ugyanakkor f\u0151szab\u00e1ly szerint nem a kiad\u00e1skori piaci \u00e9rt\u00e9k, hanem az az igazolt \u00f6sszeg lenne, amelyet a vagyonrendel\u0151 a vagyonelem megszerz\u00e9s\u00e9re ford\u00edtott. Ez azt jelenti, hogy\u00a0<\/span><\/span><span class=\"TextRun SCXW46855038 BCX0\" lang=\"HU-HU\" xml:lang=\"HU-HU\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW46855038 BCX0\">a vagyonkiad\u00e1s maga ad\u00f3mentes marad, de a felhalmoz\u00f3dott \u00e9rt\u00e9kn\u00f6vekm\u00e9ny ad\u00f3ztat\u00e1sa\u00a0<\/span><span class=\"NormalTextRun SCXW46855038 BCX0\">nem v\u00e9<\/span><span class=\"NormalTextRun SCXW46855038 BCX0\">sz el: a kedvezm\u00e9nyezett a k\u00e9s\u0151bbi \u00e9rt\u00e9kes\u00edt\u00e9skor kiz\u00e1r\u00f3lag a vagyonrendel\u0151 eredeti beker\u00fcl\u00e9si \u00e9rt\u00e9k\u00e9vel sz\u00e1molhat.<\/span><\/span><span class=\"EOP SCXW46855038 BCX0\" data-ccp-props=\"{}\">\u00a0<\/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-e8f4099 elementor-widget elementor-widget-heading\" data-id=\"e8f4099\" 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\">3. Szigor\u00fabb ad\u00f3z\u00e1s vonatkozhat a p\u00e9nzben vagy m\u00e1s eszk\u00f6zben t\u00f6rt\u00e9n\u0151 vagyonkiad\u00e1sra<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8f8de0 elementor-widget elementor-widget-text-editor\" data-id=\"c8f8de0\" 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>A legfontosabb v\u00e1ltoz\u00e1s a \u201eformav\u00e1ltott\u201d vagyon kiad\u00e1s\u00e1t \u00e9rinti. Ilyen p\u00e9ld\u00e1ul, amikor a vagyonrendel\u0151 \u00fczletr\u00e9szeket adott a vagyonkezel\u00e9sbe, a vagyonkezel\u0151 azt \u00e9rt\u00e9kes\u00edtette, majd a kedvezm\u00e9nyezett m\u00e1r p\u00e9nzt, m\u00e1sik \u00e9rt\u00e9kpap\u00edrt vagy m\u00e1s vagyont\u00e1rgyat kap. <\/p>\n<p>Ilyenkor a javaslat sorrendis\u00e9gi szab\u00e1lyt vezetne be: <\/p>\n<ol>\n<li>el\u0151sz\u00f6r a kezelt vagyon sz\u00e1mviteli eredm\u00e9nye, tartal\u00e9ka terh\u00e9re t\u00f6rt\u00e9n\u0151 juttat\u00e1st kellene v\u00e9lelmezni, amely osztal\u00e9kk\u00e9nt ad\u00f3zna;<\/li>\n<li>ezt k\u00f6vet\u0151en az elk\u00fcl\u00f6n\u00fclt nyilv\u00e1ntart\u00e1sban szerepl\u0151 eszk\u00f6z\u00e9rt\u00e9k-n\u00f6vekm\u00e9ny terh\u00e9re t\u00f6rt\u00e9n\u0151 juttat\u00e1s is osztal\u00e9knak min\u0151s\u00fclne;<\/li>\n<li>csak az ezek feletti, l\u00e9nyeg\u00e9ben a t\u00f6rt\u00e9neti szerz\u00e9si \u00e9rt\u00e9knek megfelel\u0151 t\u0151ker\u00e9sz lenne ad\u00f3mentesen kiadhat\u00f3.<\/li>\n<\/ol>\n<p><br \/>Ez a gyakorlatban jelent\u0151sen korl\u00e1tozhatja azt a kor\u00e1bbi kedvez\u0151 lehet\u0151s\u00e9get, amelyn\u00e9l a vagyonelemet magasabb \u00e9rt\u00e9ken vitt\u00e9k be a vagyonkezel\u00e9sbe, majd annak \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9t k\u00f6vet\u0151en a fel\u00e9rt\u00e9kelt t\u0151k\u00e9t p\u00e9nzben ad\u00f3mentesen fizett\u00e9k ki. <br \/><br \/>Az \u00faj rendelkez\u00e9sek tervezett hat\u00e1lybal\u00e9p\u00e9se 2026. augusztus 31. Fontos azonban, hogy az \u00faj ad\u00f3mentess\u00e9gi rendelkez\u00e9sek a k\u00e9s\u0151bbi vagyonkiad\u00e1sokra akkor is alkalmazand\u00f3k lehetnek, ha az eszk\u00f6z m\u00e1r kor\u00e1bban a kezelt vagyon r\u00e9sz\u00e9v\u00e9 v\u00e1lt. Ezzel p\u00e1rhuzamosan bizonyos r\u00e9gi \u00e1tmeneti szab\u00e1lyok \u2013 \u00edgy egyes, 2023. szeptember 12. el\u0151tti vagyonkezel\u00e9sekre, illetve m\u00e1r kor\u00e1bban fel\u00e9rt\u00e9kelt vagyonelemekre vonatkoz\u00f3 rendelkez\u00e9sek \u2013 tov\u00e1bbra is hat\u00e1lyban maradn\u00e1nak. Emiatt a megl\u00e9v\u0151 strukt\u00far\u00e1kat egyedileg sz\u00fcks\u00e9ges \u00e9rt\u00e9kelni.<\/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-73a1688 elementor-widget elementor-widget-heading\" data-id=\"73a1688\" 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\">4. A kriptoeszk\u00f6z\u00f6k BVK-ba t\u00f6rt\u00e9n\u0151 bevitele \u00f6n\u00e1ll\u00f3 ad\u00f3z\u00e1si esem\u00e9ny lehet<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64dd7fd elementor-widget elementor-widget-text-editor\" data-id=\"64dd7fd\" 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>2026. augusztus 31-t\u0151l a kriptoeszk\u00f6z bizalmi vagyonkezel\u00e9sbe vagy mag\u00e1nalap\u00edtv\u00e1ny tulajdon\u00e1ba ad\u00e1sa kriptoeszk\u00f6zzel v\u00e9grehajtott \u00fcgyletnek min\u0151s\u00fclne. Bev\u00e9telk\u00e9nt azt az \u00e9rt\u00e9ket kellene figyelembe venni, amelyen a kezelt vagyon vagy a mag\u00e1nalap\u00edtv\u00e1ny a kriptoeszk\u00f6zt a sz\u00e1mviteli nyilv\u00e1ntart\u00e1s\u00e1ba felveszi.<\/p><p>Ez azt jelenti, hogy a kriptoeszk\u00f6z bevitele \u2013 m\u00e1s vagyonelemekkel ellent\u00e9tben \u2013 m\u00e1r a vagyonrendel\u0151 oldal\u00e1n ad\u00f3k\u00f6teles \u00fcgyleti eredm\u00e9nyt, \u00e9s az adott ad\u00f3\u00e9v egy\u00e9b kripto\u00fcgyleteit\u0151l f\u00fcgg\u0151en t\u00e9nyleges ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9get keletkeztethetne. Ezzel a jogalkot\u00f3 kiz\u00e1rja a kriptoeszk\u00f6z\u00f6k ad\u00f3mentes vagy ad\u00f3halasztott vagyonkezel\u00e9sbe ad\u00e1s\u00e1t: a bevitel pillanat\u00e1ban a felhalmoz\u00f3dott \u00e1rfolyamnyeres\u00e9g azonnal ad\u00f3k\u00f6teless\u00e9 v\u00e1lik a vagyonrendel\u0151n\u00e9l. A szab\u00e1ly k\u00f6vetkezt\u00e9ben a kriptoeszk\u00f6z\u00f6kn\u00e9l nem \u00e9rv\u00e9nyes\u00fclne a m\u00e1s vagyonelemek bevitel\u00e9n\u00e9l f\u0151szab\u00e1ly szerint fennmarad\u00f3 ad\u00f3halaszt\u00e1s, ami ad\u00f3z\u00e1si szempontb\u00f3l \u00e9rdemben cs\u00f6kkenthetn\u00e9 az ilyen vagyonrendel\u00e9sek vonzerej\u00e9t.<\/p><p><span class=\"TextRun SCXW259726048 BCX0\" lang=\"HU-HU\" xml:lang=\"HU-HU\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW259726048 BCX0\">Kriptoeszk\u00f6z<\/span><span class=\"NormalTextRun SCXW259726048 BCX0\">\u00a0\u00e1tad\u00e1sakor nem kellene eszk\u00f6z\u00e9rt\u00e9k-n\u00f6vekm\u00e9nyt meg\u00e1llap\u00edtani, a k\u00e9s\u0151bbi, v\u00e1ltozatlan form\u00e1ban t\u00f6rt\u00e9n\u0151 kiad\u00e1skor pedig a kedvezm\u00e9nyezett szerz\u00e9si \u00e9rt\u00e9ke a\u00a0<\/span><span class=\"NormalTextRun SCXW259726048 BCX0\">kriptoeszk\u00f6z<\/span><span class=\"NormalTextRun SCXW259726048 BCX0\">\u00a0sz\u00e1mviteli beker\u00fcl\u00e9si \u00e9rt\u00e9ke lenne.<\/span><\/span><span class=\"EOP Selected SCXW259726048 BCX0\" data-ccp-props=\"{}\">\u00a0<\/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-6e8d700 elementor-widget elementor-widget-heading\" data-id=\"6e8d700\" 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\">5. \u00c1talakulna a kezelt vagyont\u00e1rgy ingyenes vagy kedvezm\u00e9nyes haszn\u00e1lat\u00e1nak ad\u00f3z\u00e1sa<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-444ee7b elementor-widget elementor-widget-text-editor\" data-id=\"444ee7b\" 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>A hat\u00e1lyos szab\u00e1lyoz\u00e1s alapj\u00e1n a kezelt vagyon vagy a mag\u00e1nalap\u00edtv\u00e1ny tulajdon\u00e1ban \u00e1ll\u00f3 vagyont\u00e1rgy tulajdonjog\u00e1nak megszerz\u00e9s\u00e9vel nem j\u00e1r\u00f3 haszn\u00e1lata r\u00e9v\u00e9n a kedvezm\u00e9nyezett \u00e1ltal megszerzett vagyoni \u00e9rt\u00e9k f\u0151szab\u00e1ly szerint ad\u00f3mentes. A haszn\u00e1lathoz kapcsol\u00f3d\u00f3, a kezelt vagyont vagy a mag\u00e1nalap\u00edtv\u00e1nyi vagyont terhel\u0151 k\u00f6lts\u00e9get \u00e9s r\u00e1ford\u00edt\u00e1st azonban m\u00e1r a hat\u00e1lyos szab\u00e1lyok alapj\u00e1n is k\u00f6zteher terheli.<\/p><p>A t\u00f6rv\u00e9nyjavaslat 2026. augusztus 31-t\u0151l nem \u00fajonnan tenn\u00e9 ad\u00f3k\u00f6teless\u00e9 az ingyenes vagy kedvezm\u00e9nyes haszn\u00e1latot, hanem \u00e1talak\u00edtan\u00e1 annak ad\u00f3jogi kezel\u00e9s\u00e9t. A kezelt vagyon r\u00e9sz\u00e9t k\u00e9pez\u0151 ingatlan, g\u00e9pj\u00e1rm\u0171 vagy m\u00e1s vagyont\u00e1rgy tulajdonjog\u00e1nak \u00e1truh\u00e1z\u00e1s\u00e1val nem j\u00e1r\u00f3 ingyenes vagy kedvezm\u00e9nyes haszn\u00e1lat\u00e1hoz kapcsol\u00f3d\u00f3 k\u00f6lts\u00e9g \u00e9s r\u00e1ford\u00edt\u00e1s f\u0151szab\u00e1ly szerint egyes meghat\u00e1rozott juttat\u00e1snak min\u0151s\u00fclne.<\/p><p>A javaslat indokol\u00e1sa szerint a kezelt vagyont vagy a mag\u00e1nalap\u00edtv\u00e1nyi vagyont terhel\u0151 k\u00f6lts\u00e9g \u00e9s r\u00e1ford\u00edt\u00e1s 1,18-szorosa ut\u00e1n 15 sz\u00e1zal\u00e9k szem\u00e9lyi j\u00f6vedelemad\u00f3t \u00e9s 13 sz\u00e1zal\u00e9k szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3t kellene fizetni. Ez a k\u00f6lts\u00e9g vagy r\u00e1ford\u00edt\u00e1s \u00f6sszeg\u00e9re vet\u00edtve 33,04 sz\u00e1zal\u00e9kos effekt\u00edv k\u00f6zterhet jelentene.<\/p><p>Nem keletkezne ilyen ad\u00f3k\u00f6telezetts\u00e9g, ha a vagyont\u00e1rgy tulajdonba ad\u00e1sa eset\u00e9n a kedvezm\u00e9nyezettet nem terheln\u00e9 illet\u00e9kfizet\u00e9si k\u00f6telezetts\u00e9g. Ilyenkor a haszn\u00e1lathoz kapcsol\u00f3d\u00f3 k\u00f6lts\u00e9g \u00e9s r\u00e1ford\u00edt\u00e1s ut\u00e1n sem kellene egyes meghat\u00e1rozott juttat\u00e1sk\u00e9nt k\u00f6zterhet fizetni, \u00e9s a haszn\u00e1lattal megszerzett vagyoni \u00e9rt\u00e9k a kedvezm\u00e9nyezettn\u00e9l is ad\u00f3mentes lenne. Ez p\u00e9ld\u00e1ul az egyenes\u00e1gi rokon, a h\u00e1zast\u00e1rs vagy a testv\u00e9r r\u00e9sz\u00e9re biztos\u00edtott haszn\u00e1latn\u00e1l lehet relev\u00e1ns.<\/p><p>A mentess\u00e9g nem lenne alkalmazhat\u00f3, ha a mag\u00e1nszem\u00e9ly a kedvezm\u00e9nyezetti jog\u00e1ll\u00e1s\u00e1t valamely tev\u00e9kenys\u00e9g, dolog \u00e1truh\u00e1z\u00e1sa vagy szolg\u00e1ltat\u00e1s ny\u00fajt\u00e1sa ellen\u00e9rt\u00e9kek\u00e9nt, illetve ezekkel \u00f6sszef\u00fcgg\u00e9sben szerezte meg.<\/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-bec3542 elementor-widget elementor-widget-heading\" data-id=\"bec3542\" 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\">6. \u00daj adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9gek \u00e9s sz\u00e9lesebb NAV-ellen\u0151rz\u00e9si jogk\u00f6r\u00f6k j\u00f6hetnek<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de2c22b elementor-widget elementor-widget-text-editor\" data-id=\"de2c22b\" 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>A vagyonkezel\u0151nek \u00e9s a mag\u00e1nalap\u00edtv\u00e1nynak \u00e9vente adatot kellene szolg\u00e1ltatnia t\u00f6bbek k\u00f6z\u00f6tt:<\/p>\n<ul>\n<li>a kezelt vagyon nyilv\u00e1ntartott \u00e9rt\u00e9k\u00e9r\u0151l,<\/li>\n<li>az egyes vagyonelemek nyilv\u00e1ntart\u00e1si \u00e9rt\u00e9k\u00e9r\u0151l, <\/li>\n<li>az eszk\u00f6z\u00e9rt\u00e9k-n\u00f6vekm\u00e9nyekr\u0151l,<\/li>\n<li>valamint az elk\u00fcl\u00f6n\u00fclt nyilv\u00e1ntart\u00e1s \u00e9v v\u00e9gi \u00e9rt\u00e9k\u00e9r\u0151l.<\/li>\n<\/ul>\n<p>Az els\u0151 adatszolg\u00e1ltat\u00e1st a 2026-os \u00e9vr\u0151l 2027. m\u00e1rcius 31-ig, a k\u00e9s\u0151bbieket f\u0151szab\u00e1ly szerint a t\u00e1rgy\u00e9vet k\u00f6vet\u0151 janu\u00e1r 31-ig kellene teljes\u00edteni. <br \/><br \/>Ha a NAV a kezelt vagyonn\u00e1l ad\u00f3tartoz\u00e1st \u00e1llap\u00edt meg, \u00e9s az a kezelt vagyonnal szemben nem hajthat\u00f3 be, a NAV a kezelt vagyonb\u00f3l ingyenesen vagy kedvezm\u00e9nyesen r\u00e9szes\u00fcl\u0151 szem\u00e9lyt a megszerzett bev\u00e9tel \u00e9rt\u00e9k\u00e9ig k\u00f6telezhetn\u00e9 az ad\u00f3tartoz\u00e1s megfizet\u00e9s\u00e9re. <br \/><br \/>A javaslat alapj\u00e1n a NAV:<\/p>\n<ul>\n<li>ellen\u0151rizn\u00e9 a 2023. szeptember 12. el\u0151tt nyilv\u00e1ntart\u00e1sba vett bizalmi vagyonkezel\u0151k \u00e1ltal kezelt vagyonokat \u00e9s a mag\u00e1nalap\u00edtv\u00e1nyokat; <\/li>\n<li>vizsg\u00e1ln\u00e1 a vagyonrendel\u00e9s k\u00f6r\u00fclm\u00e9nyeit, a k\u00f6zrem\u0171k\u00f6d\u0151 tan\u00e1csad\u00f3kkal \u00e9s \u00fcgyv\u00e9dekkel fenn\u00e1ll\u00f3 kapcsolatokat, a szerz\u0151d\u00e9sek tartalm\u00e1t \u00e9s a vagyonkiad\u00e1s id\u0151z\u00edt\u00e9s\u00e9t; <\/li>\n<li>2028. janu\u00e1r 1-j\u00e9t\u0151l valamennyi BVK \u00e9s mag\u00e1nalap\u00edtv\u00e1ny tekintet\u00e9ben ellen\u0151rz\u00e9st folytatna az el\u00e9v\u00fcl\u00e9si id\u0151n bel\u00fcl. <\/li>\n<\/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-9e76f66 elementor-widget elementor-widget-heading\" data-id=\"9e76f66\" 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\">7. Kedvez\u0151bb szab\u00e1lyok j\u00f6hetnek a TBSZ-ekn\u00e9l \u00e9s az \u00f6r\u00f6kl\u00e9ssel t\u00f6rt\u00e9n\u0151 vagyon\u00e1tad\u00e1sn\u00e1l<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd9de50 elementor-widget elementor-widget-text-editor\" data-id=\"bd9de50\" 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>A bizalmi vagyonkezel\u0151 szem\u00e9ly\u00e9nek megv\u00e1ltoz\u00e1sa nem szak\u00edtan\u00e1 meg automatikusan a tart\u00f3s befektet\u00e9si szerz\u0151d\u00e9st (TBSZ), ha az \u00faj vagyonkezel\u0151 30 napon bel\u00fcl azonos t\u00edpus\u00fa TBSZ-t k\u00f6t, \u00e9s a kor\u00e1bbi szerz\u0151d\u00e9sben szerepl\u0151 valamennyi eszk\u00f6z hi\u00e1nytalanul \u00e1tker\u00fcl az \u00faj szerz\u0151d\u00e9sbe. <br \/>Szint\u00e9n kedvez\u0151 szab\u00e1ly, hogy ha a vagyonkezel\u0151 vagy mag\u00e1nalap\u00edtv\u00e1ny a vagyonrendel\u0151 hal\u00e1l\u00e1val szerzi meg a vagyont, nem kellene eszk\u00f6z\u00e9rt\u00e9k-n\u00f6vekm\u00e9nyt meg\u00e1llap\u00edtani. Tov\u00e1bb\u00e1 ha a kedvezm\u00e9nyezett a vagyonrendel\u0151 hal\u00e1l\u00e1t k\u00f6vet\u0151en szerzi meg a vagyont, a juttat\u00e1s ad\u00f3mentes lehetne, \u00e9s a szerz\u00e9si \u00e9rt\u00e9k a megszerz\u00e9skori szok\u00e1sos piaci \u00e9rt\u00e9k lenne.<\/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-4d3c2e8 e-con-full e-flex e-con e-child\" data-id=\"4d3c2e8\" 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-71f8e5a elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"71f8e5a\" 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>\u00c9rintett lehet bizalmi vagyonkezel\u00e9si strukt\u00far\u00e1ja?<\/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-e82d308 e-con-full e-flex e-con e-child\" data-id=\"e82d308\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-90c838f elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"90c838f\" 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>A tervezett m\u00f3dos\u00edt\u00e1sok t\u00f6bb ponton is \u00e9rinthetik a megl\u00e9v\u0151 vagyonkezel\u00e9si konstrukci\u00f3kat. \u00c9rdemes m\u00e9g a hat\u00e1lybal\u00e9p\u00e9s el\u0151tt \u00e1ttekinteni azok ad\u00f3z\u00e1si \u00e9s jogi k\u00f6vetkezm\u00e9nyeit.<\/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-62f3ab4 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"62f3ab4\" 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=\"#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\">Szeretn\u00e9k egy konzult\u00e1ci\u00f3t<\/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>\n\t\t<div class=\"elementor-element elementor-element-8ee2122 e-flex e-con-boxed e-con e-parent\" data-id=\"8ee2122\" 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-5c19b44 elementor-widget elementor-widget-heading\" data-id=\"5c19b44\" 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\">II. Mely t\u00e1rsas\u00e1giad\u00f3-v\u00e1ltoz\u00e1sok \u00e9rinthetik a v\u00e1llalkoz\u00e1sokat?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f0b1e8 elementor-widget elementor-widget-heading\" data-id=\"8f0b1e8\" 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\">1. Kivezethetik a m\u0171eml\u00e9ki Tao-kedvezm\u00e9nyeket<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05c2aa4 elementor-widget elementor-widget-text-editor\" data-id=\"05c2aa4\" 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>2027. janu\u00e1r 1-j\u00e9t\u0151l kivezet\u00e9sre ker\u00fcln\u00e9nek a m\u0171eml\u00e9kekhez \u00e9s m\u0171eml\u00e9ki ingatlanokhoz kapcsol\u00f3d\u00f3 t\u00e1rsas\u00e1giad\u00f3alap-cs\u00f6kkent\u0151 t\u00e9telek. Ez \u00e9rinten\u00e9 t\u00f6bbek k\u00f6z\u00f6tt a m\u0171eml\u00e9ki karbantart\u00e1st, beruh\u00e1z\u00e1st, fel\u00faj\u00edt\u00e1st, valamint az ilyen kedvezm\u00e9ny kapcsolt v\u00e1llalkoz\u00e1s r\u00e9sz\u00e9re t\u00f6rt\u00e9n\u0151 \u00e1tad\u00e1s\u00e1t. <br \/><br \/>A kedvezm\u00e9nyeket utolj\u00e1ra a 2026-ban kezd\u0151d\u0151 ad\u00f3\u00e9vben lehetne alkalmazni. A kor\u00e1bban megszerzett, de fel nem haszn\u00e1lt kedvezm\u00e9ny\u00e1llom\u00e1ny nem lenne tov\u00e1bbvihet\u0151 a 2026-os ad\u00f3\u00e9vet k\u00f6vet\u0151 id\u0151szakra.<\/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-cd249c8 elementor-widget elementor-widget-heading\" data-id=\"cd249c8\" 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\">2. Megsz\u0171nhet a n\u00f6veked\u00e9si ad\u00f3hitel v\u00e1laszt\u00e1s\u00e1nak lehet\u0151s\u00e9ge<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7366d9 elementor-widget elementor-widget-text-editor\" data-id=\"e7366d9\" 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 javaslat hat\u00e1lyon k\u00edv\u00fcl helyezn\u00e9 a n\u00f6veked\u00e9si ad\u00f3hitel szab\u00e1lyait. A konstrukci\u00f3 jelenleg lehet\u0151v\u00e9 teszi, hogy a kiugr\u00f3an n\u00f6vekv\u0151 eredm\u00e9nyhez kapcsol\u00f3d\u00f3 t\u00e1rsas\u00e1gi ad\u00f3t az ad\u00f3z\u00f3 t\u00f6bb r\u00e9szletben fizesse meg.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A 2026-ban vagy kor\u00e1bban m\u00e1r keletkezett n\u00f6veked\u00e9si ad\u00f3hitel tov\u00e1bbra is a 2026. december 31-\u00e9n hat\u00e1lyos szab\u00e1lyok szerint lenne teljes\u00edthet\u0151. Beruh\u00e1z\u00e1si kedvezm\u00e9nnyel azonban m\u00e1r csak a 2027. janu\u00e1r 1. el\u0151tt esed\u00e9kes ad\u00f3r\u00e9szlet lenne cs\u00f6kkenthet\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-71b699d elementor-widget elementor-widget-heading\" data-id=\"71b699d\" 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\">3. \u00c1talakulhatnak az egyetemek \u00e9s kutat\u00e1si szervezetek t\u00e1mogat\u00e1s\u00e1nak Tao-szab\u00e1lyai<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-819fa55 elementor-widget elementor-widget-text-editor\" data-id=\"819fa55\" 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 data-contrast=\"auto\">A javaslat\u00a02027. augusztus 1-jei hat\u00e1lybal\u00e9p\u00e9ssel\u00a0t\u00f6bb ponton m\u00f3dos\u00edtan\u00e1 a t\u00e1mogat\u00e1sok Tao-kezel\u00e9s\u00e9t:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">a HUN-REN r\u00e9sz\u00e9re visszafizet\u00e9si k\u00f6telezetts\u00e9g n\u00e9lk\u00fcl adott t\u00e1mogat\u00e1s, juttat\u00e1s, t\u00e9r\u00edt\u00e9s n\u00e9lk\u00fcl \u00e1tadott eszk\u00f6z k\u00f6nyv szerinti \u00e9rt\u00e9ke, t\u00e9r\u00edt\u00e9s n\u00e9lk\u00fcl ny\u00fajtott szolg\u00e1ltat\u00e1s beker\u00fcl\u00e9si \u00e9rt\u00e9ke, valamint az ezekhez kapcsol\u00f3d\u00f3an elsz\u00e1molt \u00e1fa a v\u00e1llalkoz\u00e1si tev\u00e9kenys\u00e9g \u00e9rdek\u00e9ben felmer\u00fclt k\u00f6lts\u00e9gnek, r\u00e1ford\u00edt\u00e1snak min\u0151s\u00fclne;<\/span><span data-ccp-props=\"{&quot;335572079&quot;:24,&quot;335572080&quot;:15,&quot;335572081&quot;:4278190080,&quot;469789806&quot;:&quot;dotted&quot;}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">a HUN-REN t\u00e1mogat\u00e1sa ut\u00e1n f\u0151szab\u00e1ly szerint a t\u00e1mogat\u00e1s 20\u00a0%-val, tart\u00f3s adom\u00e1nyoz\u00e1si szerz\u0151d\u00e9s eset\u00e9n 40\u00a0%-val\u00a0lehetne cs\u00f6kkenteni az ad\u00f3z\u00e1s el\u0151tti eredm\u00e9nyt;<\/span><span data-ccp-props=\"{&quot;335572079&quot;:24,&quot;335572080&quot;:15,&quot;335572081&quot;:4278190080,&quot;469789806&quot;:&quot;dotted&quot;}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">az egyh\u00e1zi fenntart\u00e1sban l\u00e9v\u0151 egyetem vagy annak fenntart\u00f3ja fels\u0151oktat\u00e1si t\u00e1mogat\u00e1si meg\u00e1llapod\u00e1s alapj\u00e1n t\u00f6rt\u00e9n\u0151 t\u00e1mogat\u00e1sa ut\u00e1n 300\u00a0%-os ad\u00f3alap-cs\u00f6kkent\u00e9s lenne alkalmazhat\u00f3;<\/span><span data-ccp-props=\"{&quot;335572079&quot;:24,&quot;335572080&quot;:15,&quot;335572081&quot;:4278190080,&quot;469789806&quot;:&quot;dotted&quot;}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">megsz\u0171nn\u00e9nek a KEKVA-khoz\u00a0kapcsol\u00f3d\u00f3 speci\u00e1lis t\u00e1rsas\u00e1giad\u00f3-kedvezm\u00e9nyek, a KEKVA t\u00e1mogat\u00e1s\u00e1hoz kapcsol\u00f3d\u00f3 kedvezm\u00e9nyek kivezet\u00e9s\u00e9vel az energiaell\u00e1t\u00f3k j\u00f6vedelemad\u00f3j\u00e1ban is megsz\u0171nne az ilyen t\u00e1mogat\u00e1sokhoz kapcsol\u00f3d\u00f3 ad\u00f3alap-n\u00f6vel\u0151 t\u00e9tel al\u00f3li kiv\u00e9tel.<\/span><span data-ccp-props=\"{&quot;335572079&quot;:24,&quot;335572080&quot;:15,&quot;335572081&quot;:4278190080,&quot;469789806&quot;:&quot;dotted&quot;}\">\u00a0<\/span><\/li><\/ul><p><span><span class=\"TextRun SCXW251189588 BCX0\" lang=\"HU-HU\" xml:lang=\"HU-HU\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW251189588 BCX0\">A nem egyh\u00e1zi fenntart\u00e1sban m\u0171k\u00f6d\u0151, egy\u00e9b fels\u0151oktat\u00e1si int\u00e9zm\u00e9nyek t\u00e1mogat\u00e1s\u00e1hoz kapcsol\u00f3d\u00f3 50\u00a0<\/span><span class=\"NormalTextRun SCXW251189588 BCX0\">%-<\/span><span class=\"NormalTextRun SCXW251189588 BCX0\">os ad\u00f3alap-kedvezm\u00e9ny is megsz\u0171nne 2027. augusztus 1-j\u00e9t\u0151l.<\/span><\/span><span class=\"EOP Selected SCXW251189588 BCX0\" data-ccp-props=\"{&quot;335572079&quot;:24,&quot;335572080&quot;:1,&quot;335572081&quot;:4278190080,&quot;469789806&quot;:&quot;dotted&quot;}\">\u00a0<\/span><\/span><\/p><p data-ccp-border-top=\"0px none \" data-ccp-padding-top=\"0px\" data-ccp-border-bottom=\"4px dotted #000000\" data-ccp-padding-bottom=\"1.3333333333333333px\"><span data-contrast=\"auto\">A KEKVA-fenntart\u00e1s\u00fa egyetem vagy annak fenntart\u00f3ja t\u00e1mogat\u00e1s\u00e1hoz kapcsol\u00f3d\u00f3 jelenlegi 300\u00a0%-os kedvezm\u00e9nyre ugyanakkor k\u00fcl\u00f6n \u00e1tmeneti szab\u00e1ly vonatkozna. A kedvezm\u00e9nyt\u00a0<\/span><b><span data-contrast=\"auto\">utolj\u00e1ra a 2027-ben kezd\u0151d\u0151 ad\u00f3\u00e9vben<\/span><\/b><span data-contrast=\"auto\">\u00a0lehetne ig\u00e9nybe venni.\u00a0A\u00a0kapcsol\u00f3d\u00f3 t\u00f6rv\u00e9nyi rendelkez\u00e9sek 2027. augusztus 1-j\u00e9n l\u00e9pn\u00e9nek hat\u00e1lyba, az \u00e1tmeneti szab\u00e1ly azonban lehet\u0151v\u00e9 tenn\u00e9, hogy a kor\u00e1bbi kedvezm\u00e9nyt m\u00e9g a 2027-ben kezd\u0151d\u0151 teljes\u00a0ad\u00f3\u00e9v\u00a0tekintet\u00e9ben alkalmazz\u00e1k.<\/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-d666111 e-con-full e-flex e-con e-child\" data-id=\"d666111\" 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-e2cdfdc elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e2cdfdc\" 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>Nem biztos benne, hogyan \u00e9rintik v\u00e1llalkoz\u00e1s\u00e1t az ad\u00f3v\u00e1ltoz\u00e1sok?<\/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-bea08bc e-con-full e-flex e-con e-child\" data-id=\"bea08bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-81eace1 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"81eace1\" 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>Szak\u00e9rt\u0151ink seg\u00edtenek \u00e1ttekinteni, hogy a tervezett m\u00f3dos\u00edt\u00e1sok milyen hat\u00e1ssal lehetnek v\u00e1llalkoz\u00e1sa m\u0171k\u00f6d\u00e9s\u00e9re \u00e9s ad\u00f3tervez\u00e9s\u00e9re.<\/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-dd3ccea elementor-align-right elementor-widget elementor-widget-button\" data-id=\"dd3ccea\" 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=\"#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\">Egyeztetek egy szak\u00e9rt\u0151vel!<\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0acb543 e-flex e-con-boxed e-con e-parent\" data-id=\"0acb543\" 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-63a7b20 elementor-widget elementor-widget-heading\" data-id=\"63a7b20\" 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\">III. Milyen \u00c1FA-v\u00e1ltoz\u00e1sokat tartalmaz a ny\u00e1ri ad\u00f3csomag?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d323b9 elementor-widget elementor-widget-heading\" data-id=\"7d323b9\" 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\">1. M\u00e9gsem v\u00e1ltozna a befogadott sz\u00e1ml\u00e1k \u00c1FA-adatszolg\u00e1ltat\u00e1sa<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1690a58 elementor-widget elementor-widget-text-editor\" data-id=\"1690a58\" 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 2026. j\u00falius 1-j\u00e9n hat\u00e1lyba l\u00e9pett r\u00e9szletesebb befogadott-sz\u00e1mla-adatszolg\u00e1ltat\u00e1st a javaslat visszamen\u0151leges \u00e1tmeneti szab\u00e1llyal l\u00e9nyeg\u00e9ben visszavonn\u00e1, \u00e9s lehet\u0151v\u00e9 tenn\u00e9 a 2026. j\u00fanius 30-\u00e1n hat\u00e1lyos szab\u00e1lyok alkalmaz\u00e1s\u00e1t m\u00e1r a j\u00falius 1-j\u00e9t mag\u00e1ban foglal\u00f3 ad\u00f3meg\u00e1llap\u00edt\u00e1si id\u0151szakra is. <\/span><\/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-a3a2e92 e-flex e-con-boxed e-con e-parent\" data-id=\"a3a2e92\" 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-81bf495 elementor-widget elementor-widget-heading\" data-id=\"81bf495\" 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\">IV. Milyen v\u00e1ltoz\u00e1sok v\u00e1rhat\u00f3k a kiskereskedelmi ad\u00f3ban \u00e9s az \u00e1gazati terhekben?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4763d21 elementor-widget elementor-widget-heading\" data-id=\"4763d21\" 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\">1. Megsz\u0171nhet a kapcsolt v\u00e1llalkoz\u00e1sok speci\u00e1lis kiskereskedelmi ad\u00f3alap-\u00f6sszesz\u00e1m\u00edt\u00e1sa<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94db66f elementor-widget elementor-widget-text-editor\" data-id=\"94db66f\" 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>A jelenlegi szab\u00e1ly alapj\u00e1n bizonyos kapcsolt v\u00e1llalkoz\u00e1sok kiskereskedelmi \u00e1rbev\u00e9tel\u00e9t \u00f6ssze kell sz\u00e1m\u00edtani. Ez k\u00fcl\u00f6n\u00f6sen azokra az esetekre vonatkozik, amikor a kapcsolt v\u00e1llalkoz\u00e1si viszony 2020. \u00e1prilis 14. ut\u00e1ni sz\u00e9tv\u00e1l\u00e1ssal vagy kiv\u00e1l\u00e1ssal j\u00f6tt l\u00e9tre, illetve amikor a kiskereskedelmi tev\u00e9kenys\u00e9ghez sz\u00fcks\u00e9ges eszk\u00f6z\u00f6ket ezen id\u0151pont ut\u00e1n m\u00e1s kapcsolt v\u00e1llalkoz\u00e1snak adt\u00e1k \u00e1t vagy adta haszn\u00e1latba. Az \u00f6sszesz\u00e1m\u00edt\u00e1s miatt a progressz\u00edv ad\u00f3m\u00e9rt\u00e9keket a csoport egy\u00fcttes \u00e1rbev\u00e9tel\u00e9re kell alkalmazni.\u00a0<\/p>\n<p>Az Ad\u00f3csomag ezt a teljes ad\u00f3alap-\u00f6sszesz\u00e1m\u00edt\u00e1si szab\u00e1lyt hat\u00e1lyon k\u00edv\u00fcl helyezn\u00e9, \u00e9s kifejezetten kimondan\u00e1, hogy azt m\u00e1r a 2026-ban kezd\u0151d\u0151 ad\u00f3\u00e9vre sem kell alkalmazni.<\/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-493033f elementor-widget elementor-widget-heading\" data-id=\"493033f\" 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\">2. Visszamen\u0151leg elt\u00f6r\u00f6lhetik a sz\u00e9n-dioxid-kv\u00f3taad\u00f3t<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-342e395 elementor-widget elementor-widget-text-editor\" data-id=\"342e395\" 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>A javaslat a sz\u00e9n-dioxid-kv\u00f3taad\u00f3t annak bevezet\u00e9s\u00e9re visszamen\u0151legesen, 2023. okt\u00f3ber 7-t\u0151l megsz\u00fcntetn\u00e9.\u00a0<\/p>\n<p>A 2023. okt\u00f3ber 7-t\u0151l megfizetett ad\u00f3t \u00e9s az ahhoz kapcsol\u00f3d\u00f3, az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny szerint sz\u00e1m\u00edtott kamatot a NAV az ad\u00f3z\u00f3 k\u00e9relm\u00e9re visszafizetn\u00e9. A k\u00e9relmet a rendelkez\u00e9s hat\u00e1lybal\u00e9p\u00e9s\u00e9t k\u00f6vet\u0151 90 napos jogveszt\u0151 hat\u00e1rid\u0151n bel\u00fcl kellene beny\u00fajtani.\u00a0<\/p>\n<p>A visszat\u00e9r\u00edt\u00e9s felt\u00e9tele, hogy az ad\u00f3z\u00f3 ugyanazt a k\u00f6vetel\u00e9st m\u00e1s \u00faton \u2013 p\u00e9ld\u00e1ul b\u00edr\u00f3s\u00e1gi vagy m\u00e1s jogorvoslati elj\u00e1r\u00e1sban \u2013 ne \u00e9rv\u00e9nyes\u00edtse. A javaslat a sz\u00e9n-dioxid-kv\u00f3taad\u00f3 mellett a kapcsol\u00f3d\u00f3 tranzakci\u00f3s d\u00edj szab\u00e1lyait is hat\u00e1lyon k\u00edv\u00fcl helyezn\u00e9.<\/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-ecc8111 elementor-widget elementor-widget-heading\" data-id=\"ecc8111\" 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\">3. Megdupl\u00e1z\u00f3dhatnak a leveg\u0151terhel\u00e9si egys\u00e9gd\u00edjak<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7919c0e elementor-widget elementor-widget-text-editor\" data-id=\"7919c0e\" 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>A k\u00e9n-dioxid, a nitrog\u00e9n-oxidok \u00e9s a nem toxikus szil\u00e1rd anyag kibocs\u00e1t\u00e1s\u00e1ra vonatkoz\u00f3 egys\u00e9gd\u00edjak 2026. okt\u00f3ber 1-j\u00e9t\u0151l k\u00e9tszeres\u00fckre emelkedn\u00e9nek<span style=\"font-weight: 400;\">:<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00e9n-dioxid eset\u00e9n 50 Ft\/kg-r\u00f3l 100 Ft\/kg-ra,<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nitrog\u00e9n-oxidok eset\u00e9n 120 Ft\/kg-r\u00f3l 240 Ft\/kg-ra,<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nem toxikus szil\u00e1rd anyagok eset\u00e9n 30 Ft\/kg-r\u00f3l 60 Ft\/kg-ra.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A 2026. negyedik negyed\u00e9vi el\u0151leg a 2025. \u00e9vi t\u00e9nyleges \u00e9ves d\u00edj 50 %-a lenne. 2027-ben az egyes negyed\u00e9ves el\u0151legek \u00f6sszege a 2026. \u00e9vi t\u00e9nyleges \u00e9ves d\u00edj 50 %-\u00e1t tenn\u00e9 ki.<\/span><\/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-9fc1a08 e-flex e-con-boxed e-con e-parent\" data-id=\"9fc1a08\" 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-77f47a3 elementor-widget elementor-widget-heading\" data-id=\"77f47a3\" 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\">V. Milyen helyi ad\u00f3v\u00e1ltoz\u00e1sokra \u00e9rdemes felk\u00e9sz\u00fclni?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94e94ef elementor-widget elementor-widget-heading\" data-id=\"94e94ef\" 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\">1. T\u00f6rv\u00e9nyi szintre emelhetik az ukrajnai menek\u00fcltek idegenforgalmiad\u00f3-mentess\u00e9g\u00e9t<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3a9143 elementor-widget elementor-widget-text-editor\" data-id=\"b3a9143\" 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 2026. m\u00e1jus 14-t\u0151l keletkez\u0151 idegenforgalmiad\u00f3 k\u00f6telezetts\u00e9gre mentess\u00e9get kapna az a mag\u00e1nszem\u00e9ly, aki 2022. febru\u00e1r 24-\u00e9n vagy azt k\u00f6vet\u0151en \u00e9rkezett Ukrajn\u00e1b\u00f3l, \u00e9s Magyarorsz\u00e1gra \u00e9rkez\u00e9se el\u0151tt jogszer\u0171en tart\u00f3zkodott Ukrajna ter\u00fclet\u00e9n.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A rendelkez\u00e9s a kor\u00e1bbi vesz\u00e9lyhelyzeti szab\u00e1lyoz\u00e1st emeln\u00e9 t\u00f6rv\u00e9nyi szintre.<\/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-9e8da39 elementor-widget elementor-widget-heading\" data-id=\"9e8da39\" 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\">2. Egyszer\u0171bb\u00e9 v\u00e1lhat a HIPA-el\u0151leg kezel\u00e9se lev\u00e1l\u00e1s eset\u00e9n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-055fc99 elementor-widget elementor-widget-text-editor\" data-id=\"055fc99\" 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 data-contrast=\"auto\">A javaslat a Polg\u00e1ri T\u00f6rv\u00e9nyk\u00f6nyv szerinti lev\u00e1l\u00e1shoz kapcsol\u00f3d\u00f3 helyi ipar\u0171z\u00e9si ad\u00f3el\u0151leg-bejelent\u00e9si \u00e9s -fizet\u00e9si szab\u00e1lyokat egyszer\u0171s\u00edten\u00e9. A rendelkez\u00e9seket a\u00a0<\/span><b><span data-contrast=\"auto\">2026. m\u00e1jus 14-t\u0151l kezd\u0151d\u0151en keletkez\u0151 ad\u00f3k\u00f6telezetts\u00e9gekre<\/span><\/b><span data-contrast=\"auto\">\u00a0kellene alkalmazni.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Lev\u00e1l\u00e1s eset\u00e9n:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">a jogut\u00f3d az ad\u00f3el\u0151leg-bejelent\u00e9si k\u00f6telezetts\u00e9g\u00e9t a soron k\u00f6vetkez\u0151 ad\u00f3el\u0151leg-r\u00e9szlet esed\u00e9kess\u00e9g\u00e9t megel\u0151z\u0151 15. napig teljes\u00edthetn\u00e9, \u00e9s a bejelent\u00e9st a jogel\u0151d is megtehetn\u00e9 helyette;<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">a jogel\u0151d a lev\u00e1l\u00e1s\u00a0hat\u00e1lyosul\u00e1s\u00e1t\u00f3l\u00a0sz\u00e1m\u00edtott 30 napon bel\u00fcl nyilatkozhatna a t\u00e1rgy\u00e9vre v\u00e1rhat\u00f3 helyi ipar\u0171z\u00e9si ad\u00f3 \u00f6sszeg\u00e9r\u0151l;<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1g a bevall\u00e1snak min\u0151s\u00fcl\u0151 nyilatkozat alapj\u00e1n m\u00f3dos\u00edtan\u00e1 a jogel\u0151d ad\u00f3el\u0151leg-r\u00e9szleteit;<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">a jogel\u0151d a t\u00e1rgy\u00e9vben rendelkezhetne arr\u00f3l, hogy az ad\u00f3sz\u00e1ml\u00e1j\u00e1n az\u00a0<\/span><b><span data-contrast=\"auto\">esed\u00e9kess\u00e9 v\u00e1lt fizet\u00e9si k\u00f6telezetts\u00e9ge \u00f6sszeg\u00e9t meghalad\u00f3 befizet\u00e9st<\/span><\/b><span data-contrast=\"auto\">\u00a0vezess\u00e9k \u00e1t a jogut\u00f3d ad\u00f3sz\u00e1ml\u00e1j\u00e1ra. Az \u00e1tvezetett \u00f6sszeget a jogut\u00f3d \u00e1ltal teljes\u00edtett befizet\u00e9snek kellene tekinteni.<\/span><span data-ccp-props=\"{}\">\u00a0<\/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-93f23b7 elementor-widget elementor-widget-heading\" data-id=\"93f23b7\" 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\">3. H\u00e1rom kisebb ad\u00f3nem is megsz\u0171nhet 2027-t\u0151l<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74279b3 elementor-widget elementor-widget-text-editor\" data-id=\"74279b3\" 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;\">Az Ad\u00f3csomag 2027. janu\u00e1r 1-j\u00e9t\u0151l megsz\u00fcntetn\u00e9:<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">az \u00f6nkorm\u00e1nyzatok \u00e1ltal bevezethet\u0151 telep\u00fcl\u00e9si ad\u00f3t,<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">az ebrend\u00e9szeti hozz\u00e1j\u00e1rul\u00e1st,<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">a bev\u00e1ndorl\u00e1si k\u00fcl\u00f6nad\u00f3t<\/span><\/li>\n<\/ul>\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-c98c1b1 e-flex e-con-boxed e-con e-parent\" data-id=\"c98c1b1\" 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-0ca86e1 elementor-widget elementor-widget-heading\" data-id=\"0ca86e1\" 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\">VI. Milyen v\u00e1mv\u00e1ltoz\u00e1sok v\u00e1rhat\u00f3k?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce8da82 elementor-widget elementor-widget-heading\" data-id=\"ce8da82\" 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\">1. Elektronikus \u00e9rtes\u00edt\u00e9s v\u00e1lthatja fel a v\u00e1mhat\u00e1rozatot<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b94c086 elementor-widget elementor-widget-text-editor\" data-id=\"b94c086\" 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;\">Az Ad\u00f3csomag az alacsony \u00e9rt\u00e9ken alapul\u00f3 v\u00e1mmentess\u00e9g uni\u00f3s megsz\u00fcntet\u00e9s\u00e9hez igaz\u00edtan\u00e1 a magyar szab\u00e1lyokat. Az \u00e9rintett elj\u00e1r\u00e1sokban a j\u00f6v\u0151ben az import\u00e1fa mellett v\u00e1mfizet\u00e9si k\u00f6telezetts\u00e9g is keletkezhet. Megsz\u0171nne tov\u00e1bb\u00e1 az a k\u00f6nny\u00edt\u00e9s, amely alapj\u00e1n a 10 eur\u00f3 alatti v\u00e1m- \u00e9s \u00e1fa\u00f6sszegeket bizonyos esetekben nem kellett megfizetni vagy visszafizetni.<\/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-d220a0e elementor-widget elementor-widget-heading\" data-id=\"d220a0e\" 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\">2. Megsz\u0171nhetnek egyes kis \u00f6sszeg\u0171 v\u00e1mkedvezm\u00e9nyek<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3133d46 elementor-widget elementor-widget-text-editor\" data-id=\"3133d46\" 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>2027. janu\u00e1r 1-j\u00e9t\u0151l kivezet\u00e9sre ker\u00fcln\u00e9nek a m\u0171eml\u00e9kekhez \u00e9s m\u0171eml\u00e9ki ingatlanokhoz kapcsol\u00f3d\u00f3 t\u00e1rsas\u00e1giad\u00f3alap-cs\u00f6kkent\u0151 t\u00e9telek. Ez \u00e9rinten\u00e9 t\u00f6bbek k\u00f6z\u00f6tt a m\u0171eml\u00e9ki karbantart\u00e1st, beruh\u00e1z\u00e1st, fel\u00faj\u00edt\u00e1st, valamint az ilyen kedvezm\u00e9ny kapcsolt v\u00e1llalkoz\u00e1s r\u00e9sz\u00e9re t\u00f6rt\u00e9n\u0151 \u00e1tad\u00e1s\u00e1t. <br \/><br \/>A kedvezm\u00e9nyeket utolj\u00e1ra a 2026-ban kezd\u0151d\u0151 ad\u00f3\u00e9vben lehetne alkalmazni. A kor\u00e1bban megszerzett, de fel nem haszn\u00e1lt kedvezm\u00e9ny\u00e1llom\u00e1ny nem lenne tov\u00e1bbvihet\u0151 a 2026-os ad\u00f3\u00e9vet k\u00f6vet\u0151 id\u0151szakra.<\/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-f60bdd3 e-flex e-con-boxed e-con e-parent\" data-id=\"f60bdd3\" 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-40f704e elementor-widget elementor-widget-heading\" data-id=\"40f704e\" 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\">VII. V\u00e1ltozhatnak a glob\u00e1lis minimumad\u00f3 nemzetk\u00f6zi szab\u00e1lyai is<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6271c2f elementor-widget elementor-widget-text-editor\" data-id=\"6271c2f\" 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 data-contrast=\"auto\">A glob\u00e1lis minimum-ad\u00f3szintet biztos\u00edt\u00f3 kieg\u00e9sz\u00edt\u0151 ad\u00f3 (GloBE) beker\u00fclne az ad\u00f3\u00fcgyekben t\u00f6rt\u00e9n\u0151 k\u00f6lcs\u00f6n\u00f6s adminisztrat\u00edv seg\u00edts\u00e9gny\u00fajt\u00e1sr\u00f3l sz\u00f3l\u00f3 nemzetk\u00f6zi egyezm\u00e9ny hat\u00e1lya al\u00e1 tartoz\u00f3 ad\u00f3k k\u00f6r\u00e9be.\u202fA m\u00f3dos\u00edt\u00e1s els\u0151sorban a hat\u00e1ron \u00e1tny\u00fal\u00f3 ad\u00f3\u00fcgyi egy\u00fcttm\u0171k\u00f6d\u00e9s \u00e9s inform\u00e1ci\u00f3csere jogalapj\u00e1t teremten\u00e9 meg, \u00f6nmag\u00e1ban nem v\u00e1ltoztatn\u00e1 meg a kieg\u00e9sz\u00edt\u0151 ad\u00f3 sz\u00e1m\u00edt\u00e1s\u00e1nak alapvet\u0151 szab\u00e1lyait.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">A szab\u00e1ly annak a h\u00f3napnak az els\u0151 napj\u00e1n l\u00e9pne hat\u00e1lyba, amely a let\u00e9tem\u00e9nyes \u00e9rtes\u00edt\u00e9s\u00e9nek k\u00e9zhezv\u00e9tel\u00e9t\u0151l sz\u00e1m\u00edtott h\u00e1rom h\u00f3nap eltelt\u00e9t k\u00f6veti. A pontos d\u00e1tumot k\u00fcl\u00fcgyminiszteri k\u00f6zlem\u00e9ny \u00e1llap\u00edtan\u00e1 meg.<\/span><\/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<div class=\"elementor-element elementor-element-3e4bf34 elementor-widget elementor-widget-heading\" data-id=\"3e4bf34\" 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\">\u00d6sszegz\u00e9s: mely v\u00e1ltoz\u00e1sokra \u00e9rdemes m\u00e1r most felk\u00e9sz\u00fclni?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45801e8 elementor-widget elementor-widget-text-editor\" data-id=\"45801e8\" 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;\">Az Ad\u00f3csomag egyszerre tartalmaz ad\u00f3teher-n\u00f6vel\u0151, ad\u00f3cs\u00f6kkent\u0151 \u00e9s adminisztr\u00e1ci\u00f3t m\u00e9rs\u00e9kl\u0151 rendelkez\u00e9seket. A BVK-ra vonatkoz\u00f3 \u00faj szab\u00e1lyok tekintik a leg\u00f6sszetettebb \u00e9s legnagyobb felk\u00e9sz\u00fcl\u00e9st ig\u00e9nyl\u0151 v\u00e1ltoz\u00e1snak, m\u00edg a kiskereskedelmi ad\u00f3 \u00f6sszesz\u00e1m\u00edt\u00e1si szab\u00e1ly\u00e1nak elt\u00f6rl\u00e9se, \u00e9s a sz\u00e9n-dioxid kv\u00f3taad\u00f3 visszat\u00e9r\u00edt\u00e9se az \u00e9rintettek sz\u00e1m\u00e1ra jelent\u0151s k\u00f6nny\u00edt\u00e9st eredm\u00e9nyezhet.<\/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-e02d4f8 e-con-full e-flex e-con e-child\" data-id=\"e02d4f8\" 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-b9bdbf9 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"b9bdbf9\" 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>K\u00e9sz\u00fclj\u00f6n fel id\u0151ben a 2026-os ad\u00f3v\u00e1ltoz\u00e1sokra!<\/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-9356a8f e-con-full e-flex e-con e-child\" data-id=\"9356a8f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7deeb4 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"a7deeb4\" 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>Ad\u00f3- \u00e9s jogi szak\u00e9rt\u0151ink seg\u00edtenek \u00e9rtelmezni a v\u00e1ltoz\u00e1sokat, valamint meghat\u00e1rozni a sz\u00fcks\u00e9ges l\u00e9p\u00e9seket.<\/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-6a95c0d elementor-align-right elementor-widget elementor-widget-button\" data-id=\"6a95c0d\" 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=\"#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\">Szeretn\u00e9k egy konzult\u00e1ci\u00f3t!<\/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-4fe85c9 elementor-widget elementor-widget-text-editor\" data-id=\"4fe85c9\" 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>A cikk szakmai fel\u00fclvizsg\u00e1lat\u00e1t v\u00e9gezte:<\/p><p><b>Vizer J\u00f3zsef<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">vezet\u0151 ad\u00f3tan\u00e1csad\u00f3, partner<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> ICT Business Advisory<\/span><\/p><p><b>Mend\u00f6l Tam\u00e1s<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">vezet\u0151 ad\u00f3tan\u00e1csad\u00f3<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"> ICT Business Advisory<\/span><\/p><p><b>Dr. Zsidi Roland, LL.M.,<br \/><\/b>vezet\u0151 \u00fcgyv\u00e9d, partner<br \/>ICT LEGAL Termel &amp; Zsidi \u00dcgyv\u00e9di Iroda\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-cab45bf elementor-widget elementor-widget-text-editor\" data-id=\"cab45bf\" 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>\n<p><i><span style=\"font-weight: 400;\">Jelen \u00f6sszefoglal\u00f3 a beny\u00fajtott t\u00f6rv\u00e9nyjavaslat alapj\u00e1n k\u00e9sz\u00fclt, kiz\u00e1r\u00f3lag \u00e1ltal\u00e1nos t\u00e1j\u00e9koztat\u00e1st szolg\u00e1l, \u00e9s nem min\u0151s\u00fcl ad\u00f3z\u00e1si vagy jogi tan\u00e1csad\u00e1snak. A parlamenti elj\u00e1r\u00e1s sor\u00e1n a javaslat tartalma, a hat\u00e1lybal\u00e9p\u00e9s id\u0151pontja \u00e9s az \u00e1tmeneti rendelkez\u00e9sek is v\u00e1ltozhatnak. Konkr\u00e9t \u00fcgylet vagy megl\u00e9v\u0151 strukt\u00fara meg\u00edt\u00e9l\u00e9se minden esetben egyedi vizsg\u00e1latot ig\u00e9nyel. <\/span><\/i><\/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-41e8a6a e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"41e8a6a\" 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-7bdf2cb elementor-widget elementor-widget-text-editor\" data-id=\"7bdf2cb\" 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><em><span style=\"font-weight: 400;\">A gyakorlatban bev\u00e1lt \u00e9s adatv\u00e9delmi szempontb\u00f3l is megfelel\u0151 megold\u00e1s, ha a munk\u00e1ltat\u00f3 a halotti anyak\u00f6nyvi kivonatot kiz\u00e1r\u00f3lag bemutat\u00e1sra k\u00e9ri be, a munkav\u00e1llal\u00f3t pedig nyilatkoztatja arr\u00f3l, hogy az elhunyt milyen rokoni kapcsolatban \u00e1llt vele.<\/span><\/em><\/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\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>2026. j\u00falius 17-\u00e9n beny\u00fajt\u00e1sra ker\u00fclt az Orsz\u00e1ggy\u0171l\u00e9s el\u00e9 a T\/387. sz\u00e1m\u00fa t\u00f6rv\u00e9nyjavaslat (tov\u00e1bbiakban: Ad\u00f3csomag), amely a Helyre\u00e1ll\u00edt\u00e1si \u00e9s Ellen\u00e1ll\u00f3k\u00e9pess\u00e9gi Terv v\u00e9grehajt\u00e1s\u00e1hoz kapcsol\u00f3d\u00f3 ad\u00f3int\u00e9zked\u00e9seken t\u00fal t\u00f6bb, m\u00e1r hat\u00e1lyba l\u00e9pett ad\u00f3z\u00e1si szab\u00e1lyt is fel\u00fclvizsg\u00e1lna. <\/p>","protected":false},"author":3,"featured_media":19014,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20,25],"tags":[],"class_list":["post-19012","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-adotanacsadas","category-jogi-tanacsadas"],"blocksy_meta":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2026. ad\u00f3v\u00e1ltoz\u00e1sok: mit tartalmaz a ny\u00e1ri ad\u00f3csomag?<\/title>\n<meta name=\"description\" content=\"2026-os ny\u00e1ri ad\u00f3csomag: \u00f6sszefoglaltuk a v\u00e1llalkoz\u00e1sokat \u00e9rint\u0151 legfontosabb ad\u00f3v\u00e1ltoz\u00e1sokat, a BVK-t\u00f3l az \u00c1FA- \u00e9s Tao-szab\u00e1lyokig.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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