{"id":20503,"date":"2026-10-07T07:42:30","date_gmt":"2026-10-07T07:42:30","guid":{"rendered":"https:\/\/icteuropa.hu\/?p=20503"},"modified":"2026-10-07T10:33:26","modified_gmt":"2026-10-07T10:33:26","slug":"vagyonado-2026-tervezett-szabalyok-vallalati-kotelezettsegek-es-cegertekeles-gyakorlati-szamitasokkal-es-peldakkal","status":"publish","type":"post","link":"https:\/\/icteuropa.hu\/en\/vagyonado-2026-tervezett-szabalyok-vallalati-kotelezettsegek-es-cegertekeles-gyakorlati-szamitasokkal-es-peldakkal\/","title":{"rendered":"Vagyonad\u00f3 2026 \u2013 Tervezett szab\u00e1lyok, v\u00e1llalati k\u00f6telezetts\u00e9gek \u00e9s c\u00e9g\u00e9rt\u00e9kel\u00e9s gyakorlati sz\u00e1m\u00edt\u00e1sokkal \u00e9s p\u00e9ld\u00e1kkal"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"20503\" class=\"elementor elementor-20503\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c49e0ab e-flex e-con-boxed e-con e-parent\" data-id=\"c49e0ab\" 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-9837611 e-con-full e-flex e-con e-child\" data-id=\"9837611\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f032613 e-con-full e-flex e-con e-child\" data-id=\"f032613\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-eb387bb e-con-full e-flex e-con e-child\" data-id=\"eb387bb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-23eb7b5 e-con-full e-flex e-con e-child\" data-id=\"23eb7b5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0e8101a e-con-full e-flex e-con e-child\" data-id=\"0e8101a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a418797 e-con-full e-flex e-con e-child\" data-id=\"a418797\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7ec04bc e-con-full e-flex e-con e-child\" data-id=\"7ec04bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-13dc430 e-con-full e-flex e-con e-child\" data-id=\"13dc430\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ced8a9c e-con-full e-flex e-con e-child\" data-id=\"ced8a9c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-593fc77 e-con-full e-flex e-con e-child\" data-id=\"593fc77\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b072b5f elementor-widget elementor-widget-heading\" data-id=\"b072b5f\" 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<h1 class=\"elementor-heading-title elementor-size-default\">Vagyonad\u00f3 2026 \u2013 Tervezett szab\u00e1lyok, v\u00e1llalati k\u00f6telezetts\u00e9gek \u00e9s c\u00e9g\u00e9rt\u00e9kel\u00e9s gyakorlati sz\u00e1m\u00edt\u00e1sokkal \u00e9s p\u00e9ld\u00e1kkal<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d3323f elementor-widget elementor-widget-text-editor\" data-id=\"9d3323f\" 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>T\u00e1rsadalmi egyeztet\u00e9sre bocs\u00e1tott\u00e1k a vagyonad\u00f3r\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9nytervezetet, amely 2026. december 15-i hat\u00e1lybal\u00e9p\u00e9st \u00e9s els\u0151 alkalommal a 2026. december 31-\u00e9n fenn\u00e1ll\u00f3 vagyoni \u00e1llapot ad\u00f3ztat\u00e1s\u00e1t \u00a0ir\u00e1nyozza el\u0151. A jogalkot\u00e1si t\u00f6rv\u00e9ny el\u0151\u00edr\u00e1saival \u00f6sszhangban az el\u0151terjeszt\u00e9s r\u00f6gz\u00edti: a tervezetet a Korm\u00e1ny hivatalosan m\u00e9g nem t\u00e1rgyalta meg, \u00edgy az jelenleg szakmai tervezetnek min\u0151s\u00fcl, nem a Korm\u00e1ny v\u00e9gleges \u00e1ll\u00e1spontj\u00e1nak.<\/p><p>B\u00e1r a k\u00f6zteher k\u00f6zvetlen\u00fcl a mag\u00e1nszem\u00e9lyeket \u00e9s a vagyonkezel\u00e9si strukt\u00far\u00e1kat (bizalmi vagyonkezel\u00e9s, vagyonkezel\u0151 alap\u00edtv\u00e1ny) terheln\u00e9, a szab\u00e1lyoz\u00e1s a m\u0171k\u00f6d\u0151 t\u00e1rsas\u00e1gokra is k\u00f6zvetlen adminisztrat\u00edv feladatokat telep\u00edtene.<\/p><p>Cikk\u00fcnkben sorra vessz\u00fck a t\u00f6rv\u00e9nytervezet legfontosabb szab\u00e1lyait \u00e9s hat\u00e1rid\u0151it, bemutatjuk a c\u00e9gekre h\u00e1rul\u00f3 k\u00f6zvetlen adatszolg\u00e1ltat\u00e1si feladatokat, egy r\u00e9szletes sz\u00e1mp\u00e9ld\u00e1n kereszt\u00fcl levezetj\u00fck a sv\u00e1jci formul\u00e1hoz hasonl\u00f3 c\u00e9g\u00e9rt\u00e9kel\u00e9si k\u00e9plet gyakorlati m\u0171k\u00f6d\u00e9s\u00e9t, valamint sz\u00e1mba vessz\u00fck a d\u00f6nt\u00e9shoz\u00f3k \u00e9s tulajdonost\u00e1rsak el\u0151tt \u00e1ll\u00f3 likvidit\u00e1si \u00e9s jogi kock\u00e1zatokat.<\/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-f4fb8b4 elementor-widget elementor-widget-heading\" data-id=\"f4fb8b4\" 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\">A vagyonad\u00f3 l\u00e9nyege di\u00f3h\u00e9jban<\/h2>\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-4fab8a4 e-con-full e-flex e-con e-child\" data-id=\"4fab8a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-54bb94f elementor-widget elementor-widget-spacer\" data-id=\"54bb94f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ae7abe elementor-widget elementor-widget-heading\" data-id=\"5ae7abe\" 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\">Kit \u00e9rint?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94aa734 elementor-widget elementor-widget-text-editor\" data-id=\"94aa734\" 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<ul><li><strong>A vagyonos mag\u00e1nszem\u00e9lyeket:<\/strong> Azokat a belf\u00f6ldi illet\u0151s\u00e9g\u0171 mag\u00e1nszem\u00e9lyeket, akiknek az \u00f6sszes\u00edtett nett\u00f3 vagyona meghaladja az 1 milli\u00e1rd forintot. K\u00fclf\u00f6ldiekn\u00e9l a magyar ingatlanok, ezeken fenn\u00e1ll\u00f3 vagy ezekhez kapcsol\u00f3d\u00f3 vagyoni \u00e9rt\u00e9k\u0171 jogok, magyar t\u00e1rsas\u00e1gi r\u00e9szesed\u00e9sek, illetve belf\u00f6ldi ingatlanvagyonnal rendelkez\u0151 t\u00e1rsas\u00e1gi r\u00e9szesed\u00e9sek ad\u00f3znak.<\/li><li><strong>A vagyonkezel\u00e9si strukt\u00far\u00e1kat:<\/strong> A bizalmi vagyonkezel\u00e9seket (BVK), mag\u00e1nalap\u00edtv\u00e1nyokat \u00e9s k\u00fclf\u00f6ldi trust, alap\u00edtv\u00e1nyi vagy m\u00e1s vagyonkezel\u00e9si konstrukci\u00f3kat, amelyek \u00f6n\u00e1ll\u00f3 ad\u00f3alanny\u00e1 v\u00e1lnak.<\/li><li><strong>K\u00f6zvetve a m\u0171k\u00f6d\u0151 v\u00e1llalkoz\u00e1sokat:<\/strong> Minden olyan gazdas\u00e1gi t\u00e1rsas\u00e1got, amelynek tulajdonosa el\u00e9ri az \u00e9rt\u00e9khat\u00e1rt \u2013 k\u00fcl\u00f6n\u00f6sen az <strong>500 milli\u00f3 forint feletti saj\u00e1t t\u0151k\u00e9j\u0171 c\u00e9geket<\/strong>, amelyekre k\u00f6telez\u0151 k\u00f6nyvvizsg\u00e1l\u00f3i adatszolg\u00e1ltat\u00e1st \u00edr el\u0151 a tervezet.<\/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-2d5a364 elementor-widget elementor-widget-spacer\" data-id=\"2d5a364\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cbe02a elementor-widget elementor-widget-heading\" data-id=\"5cbe02a\" 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\">Mikort\u00f3l l\u00e9p \u00e9letbe \u00e9s milyen hat\u00e1rid\u0151kkel?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-adfc67e elementor-widget elementor-widget-spacer\" data-id=\"adfc67e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-454f162 elementor-widget elementor-widget-text-editor\" data-id=\"454f162\" 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<ul><li><strong>Hat\u00e1lybal\u00e9p\u00e9s:<\/strong> A jogszab\u00e1ly tervezett hat\u00e1lybal\u00e9p\u00e9se <strong>2026. december 15.<\/strong><\/li><li><strong>Fordul\u00f3nap:<\/strong> Az ad\u00f3k\u00f6telezetts\u00e9g \u00e9vente egyetlen naphoz k\u00f6t\u0151dik; els\u0151k\u00e9nt a <strong>2026. december 31-i<\/strong> vagyoni \u00e1llapot az ir\u00e1nyad\u00f3.<\/li><li><strong>Els\u0151 bevall\u00e1s \u00e9s befizet\u00e9s:<\/strong> <strong>2027. augusztus 31.<\/strong> elektronikus \u00faton a NAV-hoz (bevall\u00e1st csak akkor kell beny\u00fajtani, ha t\u00e9nylegesen fizetend\u0151 ad\u00f3 keletkezik).<\/li><li><strong>Visszamen\u0151leges hat\u00f3s\u00e1gi vizsg\u00e1lat:<\/strong> B\u00e1r a t\u00f6rv\u00e9ny decemberben l\u00e9pne hat\u00e1lyba, a NAV a rendeltet\u00e9sszer\u0171 joggyakorl\u00e1st \u00e9s az ad\u00f3elker\u00fcl\u00e9st m\u00e1r a korm\u00e1nyzati sz\u00e1nd\u00e9k k\u00f6zz\u00e9t\u00e9tel\u00e9t\u0151l, <strong>2026. m\u00e1jus 14-t\u0151l vizsg\u00e1lhatja<\/strong>.<\/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-e7aa918 elementor-widget elementor-widget-spacer\" data-id=\"e7aa918\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fab3060 elementor-widget elementor-widget-heading\" data-id=\"fab3060\" 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 m\u0171k\u00f6dik az ad\u00f3ztat\u00e1s?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0e6dbe elementor-widget elementor-widget-spacer\" data-id=\"a0e6dbe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6586064 elementor-widget elementor-widget-text-editor\" data-id=\"6586064\" 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<ul><li><strong>Ad\u00f3alap \u00e9s kulcsok:<\/strong> Az \u00f6sszes ad\u00f3k\u00f6teles vagyonelem \u00e9rt\u00e9k\u00e9b\u0151l levonhat\u00f3k a hitel- vagy k\u00f6lcs\u00f6nszerz\u0151d\u00e9sen alapul\u00f3 tartoz\u00e1sok, majd az \u00edgy kapott nett\u00f3 vagyonb\u00f3l <strong>1 milli\u00e1rd forint mentes\u00fcl<\/strong>. Az 1 milli\u00e1rd forint feletti, de 100 milli\u00e1rd forintot el nem \u00e9r\u0151 ad\u00f3alapr\u00e9sz ut\u00e1n <strong>1%<\/strong>, a 100 milli\u00e1rd forint feletti r\u00e9sz ut\u00e1n <strong>1,5%<\/strong> az \u00e9ves ad\u00f3.<\/li><li><strong>Mit vesznek sz\u00e1m\u00edt\u00e1sba?<\/strong> Belf\u00f6ldi ad\u00f3alanyokn\u00e1l a teljes Magyarorsz\u00e1gon \u00e9s k\u00fclf\u00f6ld\u00f6n tal\u00e1lhat\u00f3 vagyont: mag\u00e1ningatlanokat, k\u00e9szp\u00e9nzt, banksz\u00e1mla egyenlegeket, \u00e9rt\u00e9kpap\u00edrokat, t\u00e1rsas\u00e1gi r\u00e9szesed\u00e9seket, kriptoeszk\u00f6z\u00f6ket, meghat\u00e1rozott \u00e9rt\u00e9khat\u00e1r feletti ing\u00f3s\u00e1gokat (10 M Ft feletti j\u00e1rm\u0171vek, 3 M Ft feletti \u00e9kszerek\/m\u0171t\u00e1rgyak) <strong>t<\/strong>.<\/li><li><strong>Hogyan \u00e9rt\u00e9kelik a v\u00e1llalkoz\u00e1sokat?<\/strong> Az \u00fan.<em>\u00e1hoz <\/em>hasonl\u00f3 m\u00f3dszer alapj\u00e1n: a saj\u00e1t t\u0151ke 1\/3-os s\u00faly\u00e1nak \u00e9s az utols\u00f3 3 \u00e9v ad\u00f3zott nyeres\u00e9g\u00e9b\u0151l (15%-os t\u0151k\u00e9s\u00edt\u00e9ssel) sz\u00e1m\u00edtott hozam\u00e9rt\u00e9k 2\/3-os s\u00faly\u00e1nak \u00e1tlag\u00e1val.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7c723c7 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"7c723c7\" 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-4c6d491 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"4c6d491\" 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;\"><strong>A konstrukci\u00f3 a di\u00e1kok sz\u00e1m\u00e1ra is vonz\u00f3 lehet.<\/strong><br \/>A felt\u00e9teleknek megfelel\u0151 <strong>25 \u00e9v alatti fiatal 2026-ban jogosults\u00e1gi h\u00f3naponk\u00e9nt 715 765 forintig nem fizet 15 sz\u00e1zal\u00e9k szem\u00e9lyi j\u00f6vedelemad\u00f3t az \u00e9rintett j\u00f6vedelmei ut\u00e1n.<\/strong> A kedvez\u0151bb nett\u00f3 kereseti lehet\u0151s\u00e9g er\u0151s\u00edtheti a toborz\u00e1st \u00e9s a megtart\u00e1st, ami a partner sz\u00e1m\u00e1ra stabilabb rendelkez\u00e9sre \u00e1ll\u00e1st jelenthet.<\/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<div class=\"elementor-element elementor-element-ae4b313 elementor-widget elementor-widget-heading\" data-id=\"ae4b313\" 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 sz\u00e1m\u00edtan\u00e1k a t\u00e1rsas\u00e1gi r\u00e9szesed\u00e9sek ad\u00f3z\u00e1si \u00e9rt\u00e9k\u00e9t? <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef6329a elementor-widget elementor-widget-text-editor\" data-id=\"ef6329a\" 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 t\u00e1rsas\u00e1gi r\u00e9szesed\u00e9sek sz\u00e1m\u00edtott \u00e9rt\u00e9k\u00e9t a tervezet f\u0151szab\u00e1ly szerint saj\u00e1t t\u0151ke \u00e9s hozam\u00e9rt\u00e9k alap\u00fa k\u00e9plettel hat\u00e1rozn\u00e1 meg. Meghat\u00e1rozott esetekben azonban tranzakci\u00f3s ellen\u00e9rt\u00e9k vagy f\u00fcggetlen c\u00e9g\u00e9rt\u00e9kel\u00e9s is alkalmazhat\u00f3 lenne.<\/p><p>A k\u00e9plet a t\u00e1rsas\u00e1g m\u00faltbeli p\u00e9nz\u00fcgyi adataira \u00e9p\u00fcl, \u00e9s k\u00e9t t\u00e9nyez\u0151t vesz figyelembe:<\/p><ul><li><strong>Saj\u00e1t t\u0151ke (ST):<\/strong> az utols\u00f3 lez\u00e1rt \u00fczleti \u00e9vi besz\u00e1mol\u00f3 szerinti saj\u00e1t t\u0151ke, a tervezet szerinti korrekci\u00f3kkal \u2013 ez <strong>egyharmados s\u00fallyal<\/strong> szerepel a k\u00e9pletben.<\/li><li><strong>Hozam\u00e9rt\u00e9k (H):<\/strong> f\u0151szab\u00e1ly szerint az utols\u00f3 3 lez\u00e1rt \u00fczleti \u00e9v ad\u00f3zott eredm\u00e9ny\u00e9nek sz\u00e1mtani \u00e1tlaga osztva a 15%-os t\u0151k\u00e9s\u00edt\u00e9si r\u00e1t\u00e1val \u2013 ez <strong>k\u00e9tharmados s\u00fallyal<\/strong> szerepel a k\u00e9pletben.<\/li><\/ul><p>A s\u00falyoz\u00e1s \u00e9s a tulajdoni h\u00e1nyad alapj\u00e1n hat\u00e1rozhat\u00f3 meg a <strong>t\u00e1rsas\u00e1gi r\u00e9szesed\u00e9s vagyoni \u00e9rt\u00e9ke<\/strong><strong> (V)<\/strong>.<\/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-f197264 elementor-widget elementor-widget-shortcode\" data-id=\"f197264\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\r\n    <div style=\"\r\n        display:flex;\r\n        align-items:center;\r\n        justify-content:center;\r\n        gap:7px;\r\n        font-size:22px;\r\n        line-height:1.2;\r\n        margin:25px 0;\r\n        color:#222;\r\n        flex-wrap:wrap;\r\n    \">\r\n        <i>V<\/i> =\r\n        <span style=\"font-size:42px; line-height:1;\">[<\/span>\r\n\r\n        <span style=\"\r\n            display:inline-flex;\r\n            flex-direction:column;\r\n            text-align:center;\r\n        \">\r\n            <span style=\"\r\n                padding:0 8px 4px;\r\n                border-bottom:1.5px solid #222;\r\n            \">\r\n                <i>ST<\/i> + 2 \u00d7 <i>H<\/i>\r\n            <\/span>\r\n            <span style=\"padding-top:4px;\">3<\/span>\r\n        <\/span>\r\n\r\n        <span style=\"font-size:42px; line-height:1;\">]<\/span>\r\n        <span>\u00d7 tulajdoni h\u00e1nyad<\/span>\r\n    <\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5f04af elementor-widget elementor-widget-heading\" data-id=\"d5f04af\" 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\">Mit jelent ez a gyakorlatban?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a742d0 elementor-widget elementor-widget-text-editor\" data-id=\"6a742d0\" 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 tervezet f\u0151szab\u00e1ly szerinti \u00e9rt\u00e9kel\u00e9si k\u00e9plete alapj\u00e1n egy alacsony eszk\u00f6zig\u00e9ny\u0171, de j\u00f3l j\u00f6vedelmez\u0151 v\u00e1llalkoz\u00e1s \u2013 p\u00e9ld\u00e1ul egy szolg\u00e1ltat\u00f3- vagy szoftverc\u00e9g \u2013 vagyonad\u00f3 szempontb\u00f3l meghat\u00e1rozott \u00e9rt\u00e9ke ak\u00e1r t\u00f6bbsz\u00f6r\u00f6sen is \u00a0meghaladhatja a k\u00f6nyv szerinti saj\u00e1t t\u0151k\u00e9j\u00e9t. A 15%-os t\u0151k\u00e9s\u00edt\u00e9si r\u00e1ta \u00e9s a k\u00e9tharmados s\u00falyoz\u00e1s miatt az utols\u00f3 h\u00e1rom lez\u00e1rt \u00fczleti \u00e9v \u00e1tlagos \u00e9ves ad\u00f3zott eredm\u00e9ny\u00e9nek minden 100 milli\u00f3 forintja mintegy 444 milli\u00f3 forinttal n\u00f6veli a t\u00e1rsas\u00e1g f\u0151szab\u00e1ly szerint sz\u00e1m\u00edtott \u00e9rt\u00e9k\u00e9t, a saj\u00e1t t\u0151ke egyharmad\u00e1n alapul\u00f3 \u00e9rt\u00e9kr\u00e9szen fel\u00fcl.<\/p><p>Ennek k\u00f6vetkezt\u00e9ben a nyeres\u00e9ges m\u0171k\u00f6d\u00e9sb\u0151l levezetett hozam\u00e9rt\u00e9k a tulajdoni h\u00e1nyad \u00e9s az alkalmazhat\u00f3 korrekci\u00f3k figyelembev\u00e9tel\u00e9vel hozz\u00e1j\u00e1rulhat ahhoz, hogy a tulajdonos \u00f6sszes\u00edtett ad\u00f3k\u00f6teles nett\u00f3 vagyona meghaladja az 1 milli\u00e1rd forintos ad\u00f3mentes k\u00fcsz\u00f6b\u00f6t \u2013 mik\u00f6zben sem a t\u00e1rsas\u00e1gn\u00e1l, sem a tulajdonosn\u00e1l nem felt\u00e9tlen\u00fcl \u00e1ll rendelkez\u00e9sre a sz\u00e1m\u00edtott \u00e9rt\u00e9knek megfelel\u0151 likvid p\u00e9nzeszk\u00f6z.<\/p><p><strong>Kiv\u00e9telek \u00e9s ment\u0151\u00f6vek a k\u00e9pletben:<\/strong><\/p><ul><li><strong>Kisebbs\u00e9gi tulajdonosi levon\u00e1s:<\/strong> Ha a mag\u00e1nszem\u00e9ly r\u00e9szesed\u00e9se 33% \u00e9s 50% k\u00f6z\u00e9 esik, a r\u00e9szesed\u00e9s\u00e9re sz\u00e1m\u00edtott vagyoni \u00e9rt\u00e9kb\u0151l <strong>25%-os<\/strong>, 33% alatti r\u00e9szed\u00e9sn\u00e9l pedig <strong>30%-os cs\u00f6kkent\u00e9si lehet\u0151s\u00e9g<\/strong> j\u00e1r a korl\u00e1tozott d\u00f6nt\u00e9si jogok miatt.<\/li><li><strong>Start-up c\u00e9gek:<\/strong> Az \u00fajonnan, jogel\u0151d n\u00e9lk\u00fcl alap\u00edtott c\u00e9gekn\u00e9l az els\u0151 3 \u00fczleti \u00e9vben a hozam\u00e9rt\u00e9ket k\u00f6telez\u0151en null\u00e1nak kell tekinteni (csak a t\u0151ke 1\/3-a ut\u00e1n ad\u00f3znak).<\/li><li><strong>Holdingt\u00e1rsas\u00e1gok:<\/strong> Ahol az eszk\u00f6z\u00f6k legal\u00e1bb 90%-\u00e1t le\u00e1nyv\u00e1llalati r\u00e9szesed\u00e9sek alkotj\u00e1k, a profit nem sz\u00e1m\u00edt: kiz\u00e1r\u00f3lag a saj\u00e1t t\u0151ke 100%-a adja az \u00e9rt\u00e9ket.<\/li><li><strong>Kifizetett osztal\u00e9k:<\/strong> A saj\u00e1t t\u0151ke \u00f6sszege cs\u00f6kkenthet\u0151 az utols\u00f3 lez\u00e1rt \u00fczleti \u00e9v m\u00e9rlegfordul\u00f3napja ut\u00e1n j\u00f3v\u00e1hagyott vagy kifizetett osztal\u00e9kkal.<\/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-bc0784d elementor-widget elementor-widget-heading\" data-id=\"bc0784d\" 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\">Mit jelentenek a gyakorlatban a k\u00fcl\u00f6n\u00f6s szab\u00e1lyok?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3a8633 elementor-widget elementor-widget-spacer\" data-id=\"d3a8633\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e37a7d0 elementor-widget elementor-widget-text-editor\" data-id=\"e37a7d0\" 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\u00fcl\u00f6n\u00f6s szab\u00e1lyokb\u00f3l l\u00e1that\u00f3, hogy azonos v\u00e1llalati teljes\u00edtm\u00e9ny mellett is elt\u00e9r\u0151 lehet a tulajdonosi r\u00e9szesed\u00e9sek sz\u00e1m\u00edtott \u00e9rt\u00e9ke: sz\u00e1m\u00edt a tulajdoni h\u00e1nyad, a t\u00e1rsas\u00e1g m\u0171k\u00f6d\u00e9s\u00e9nek id\u0151tartama \u00e9s az eszk\u00f6z\u00e1llom\u00e1ny \u00f6sszet\u00e9tele. A kisebbs\u00e9gi korrekci\u00f3 m\u00e9rs\u00e9kelheti a figyelembe veend\u0151 \u00e9rt\u00e9ket, az indul\u00f3 t\u00e1rsas\u00e1gok kedvezm\u00e9nye azonban felt\u00e9telekhez k\u00f6t\u00f6tt, a holdingokn\u00e1l pedig a saj\u00e1t t\u0151ke \u00e9s annak korrekci\u00f3i ker\u00fcln\u00e9nek el\u0151t\u00e9rbe. Az osztal\u00e9kkifizet\u00e9s \u00f6nmag\u00e1ban nem jelentene biztos vagyonad\u00f3-megtakar\u00edt\u00e1st: mik\u00f6zben cs\u00f6kkentheti a r\u00e9szesed\u00e9s sz\u00e1m\u00edtott \u00e9rt\u00e9k\u00e9t, a tulajdonosn\u00e1l p\u00e9nzeszk\u00f6zk\u00e9nt jelenhet meg. A v\u00e1rhat\u00f3 ad\u00f3hat\u00e1st ez\u00e9rt a r\u00e9szesed\u00e9s \u00e9rt\u00e9kel\u00e9se \u00e9s a tulajdonos teljes ad\u00f3k\u00f6teles vagyon\u00e1nak egy\u00fcttes vizsg\u00e1lata alapj\u00e1n c\u00e9lszer\u0171 modellezni.<\/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-04d58de elementor-widget elementor-widget-spacer\" data-id=\"04d58de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7e8ca5 elementor-widget elementor-widget-heading\" data-id=\"d7e8ca5\" 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\">Gyakorlati P\u00e9lda: <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd38652 elementor-widget elementor-widget-spacer\" data-id=\"bd38652\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eec29f4 elementor-widget elementor-widget-text-editor\" data-id=\"eec29f4\" 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>N\u00e9zz\u00fcnk egy gyakorlati p\u00e9ld\u00e1t: a Minta Kft. saj\u00e1t t\u0151k\u00e9je a k\u00f6nyvekben <strong>300 milli\u00f3 Ft<\/strong>, az utols\u00f3 h\u00e1rom lez\u00e1rt \u00e9v ad\u00f3zott nyeres\u00e9ge pedig emelkedett: 70 milli\u00f3, 90 milli\u00f3 \u00e9s 110 milli\u00f3 Ft.<\/p><p>A c\u00e9gnek k\u00e9t mag\u00e1nszem\u00e9ly tulajdonosa van: \u201eA\u201d tulajdonos 60%-os t\u00f6bbs\u00e9ggel, m\u00edg \u201eB\u201d tulajdonos 40%-os kisebbs\u00e9gi \u00fczletr\u00e9sszel.<\/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-e9d765d elementor-widget elementor-widget-spacer\" data-id=\"e9d765d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6ef5ce elementor-widget elementor-widget-heading\" data-id=\"b6ef5ce\" 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<h4 class=\"elementor-heading-title elementor-size-default\">1. l\u00e9p\u00e9s: Mennyit \u00e9r a c\u00e9g a profitja alapj\u00e1n? (Hozam\u00e9rt\u00e9k)<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48709a6 elementor-widget elementor-widget-spacer\" data-id=\"48709a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2b48c9 elementor-widget elementor-widget-text-editor\" data-id=\"e2b48c9\" 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<ul><li>A h\u00e1rom \u00e9v \u00e1tlagos profitja: (70 + 90 + 110)\/3 = 90 milli\u00f3 Ft<\/li><li>Hozam\u00e9rt\u00e9k a 15%-os oszt\u00f3val: 90 milli\u00f3\/0,15 = 600 milli\u00f3 Ft<\/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-a982dd5 elementor-widget elementor-widget-spacer\" data-id=\"a982dd5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b485f7a elementor-widget elementor-widget-heading\" data-id=\"b485f7a\" 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<h4 class=\"elementor-heading-title elementor-size-default\">2. l\u00e9p\u00e9s: Mennyire \u00e9rt\u00e9kelj\u00fck a c\u00e9get a k\u00e9plet szerint?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8092002 elementor-widget elementor-widget-spacer\" data-id=\"8092002\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14837d7 elementor-widget elementor-widget-shortcode\" data-id=\"14837d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\r\n    <div style=\"\r\n        display:flex;\r\n        align-items:center;\r\n        justify-content:center;\r\n        gap:7px;\r\n        font-size:18px;\r\n        line-height:1.2;\r\n        margin:25px 0;\r\n        color:#222;\r\n        flex-wrap:wrap;\r\n    \">\r\n        <span><i>V<\/i><sub>c\u00e9g<\/sub> =<\/span>\r\n\r\n        <span style=\"\r\n            display:inline-flex;\r\n            flex-direction:column;\r\n            text-align:center;\r\n        \">\r\n            <span style=\"\r\n                padding:0 8px 4px;\r\n                border-bottom:1.5px solid #222;\r\n            \">\r\n                300 milli\u00f3 (t\u0151ke) + 2 \u00d7 600 milli\u00f3 (hozam)\r\n            <\/span>\r\n            <span style=\"padding-top:4px;\">3<\/span>\r\n        <\/span>\r\n\r\n        <span>=<\/span>\r\n\r\n        <span style=\"\r\n            display:inline-flex;\r\n            flex-direction:column;\r\n            text-align:center;\r\n        \">\r\n            <span style=\"\r\n                padding:0 8px 4px;\r\n                border-bottom:1.5px solid #222;\r\n            \">\r\n                1500 milli\u00f3\r\n            <\/span>\r\n            <span style=\"padding-top:4px;\">3<\/span>\r\n        <\/span>\r\n\r\n        <span>= <strong>500 milli\u00f3 Ft<\/strong><\/span>\r\n    <\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bac884e elementor-widget elementor-widget-spacer\" data-id=\"bac884e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7d1dd5 elementor-widget elementor-widget-text-editor\" data-id=\"e7d1dd5\" 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>B\u00e1r a c\u00e9g k\u00f6nyv szerinti saj\u00e1t t\u0151k\u00e9je csak 300 milli\u00f3 Ft, a k\u00e9plet szerint <strong>500 milli\u00f3 forintot \u00e9r<\/strong>.<\/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-0ff56cd elementor-widget elementor-widget-spacer\" data-id=\"0ff56cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9bce69 elementor-widget elementor-widget-heading\" data-id=\"d9bce69\" 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<h4 class=\"elementor-heading-title elementor-size-default\">3. l\u00e9p\u00e9s: Mekkora vagyoni \u00e9rt\u00e9kkel sz\u00e1molnak a tulajdonosok?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5f2773 elementor-widget elementor-widget-spacer\" data-id=\"a5f2773\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-173694d elementor-widget elementor-widget-text-editor\" data-id=\"173694d\" 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<ul><li><strong>\u201eA\u201d tulajdonos (60%):<\/strong><\/li><\/ul><ul><li>N\u00e9vleges r\u00e9sze: 500 milli\u00f3 X 60% = 300 milli\u00f3<\/li><\/ul><p>Mivel t\u00f6bbs\u00e9gi tulajdonos, levon\u00e1s nem alkalmazand\u00f3, \u00edgy neki a teljes 300 milli\u00f3 Ft vagyoni \u00e9rt\u00e9ket kell sz\u00e1m\u00edt\u00e1sba venni.<\/p><ul><li><strong>\u201eB\u201d tulajdonos (40%):<\/strong><\/li><\/ul><ul><li>N\u00e9vleges r\u00e9sze: 500 milli\u00f3 X 40% = 200 milli\u00f3<\/li><\/ul><p>Mivel 33% \u00e9s 50% k\u00f6z\u00f6tti kisebbs\u00e9gi tulajdonos, <strong>25%-os levon\u00e1ssal sz\u00e1molva n\u00e1la 150 <\/strong>milli\u00f3 Ft vagyoni \u00e9rt\u00e9ket kell sz\u00e1m\u00edt\u00e1sba venni (Ad\u00f3z\u00e1si \u00e9rt\u00e9k: 200 milli\u00f3 X (1-0,25)<\/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-0c87b70 elementor-widget elementor-widget-spacer\" data-id=\"0c87b70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8db0e34 elementor-widget elementor-widget-heading\" data-id=\"8db0e34\" 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<h4 class=\"elementor-heading-title elementor-size-default\">4. l\u00e9p\u00e9s: Mennyi ad\u00f3t kell t\u00e9nylegesen fizetni?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c087d2 elementor-widget elementor-widget-spacer\" data-id=\"6c087d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-746548e elementor-widget elementor-widget-text-editor\" data-id=\"746548e\" 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>Tegy\u00fck fel, hogy a 60%-os \u201eA\u201d tulajdonosnak a Minta Kft. \u00fczletr\u00e9szein k\u00edv\u00fcl van m\u00e9g egy 600 milli\u00f3 Ft-ot \u00e9r\u0151 mag\u00e1ningatlana \u00e9s 200 milli\u00f3 Ft p\u00e9nzeszk\u00f6ze.<\/p><ul><li>\u00d6sszes\u00edtett nett\u00f3 vagyona: 300 milli\u00f3 Ft (c\u00e9g) + 600 milli\u00f3 Ft (ingatlan) + 200 milli\u00f3 Ft (p\u00e9nz) = <strong>1.1<\/strong> milli\u00e1rd Ft<\/li><li>Mivel ez \u00e1tl\u00e9pi az 1 milli\u00e1rd Ft mentess\u00e9gi k\u00fcsz\u00f6b\u00f6t:<\/li><\/ul><p><strong>Ad\u00f3alap:<\/strong> 1.1 milli\u00e1rd Ft &#8211; 1 milli\u00e1rd Ft = 100 milli\u00f3 Ft<\/p><p><strong>\u00c9ves vagyonad\u00f3 (1%):<\/strong> 100 milli\u00f3 Ft X 1% = 1 milli\u00f3 Ft\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-8685ec9 elementor-widget elementor-widget-spacer\" data-id=\"8685ec9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd33271 elementor-widget elementor-widget-heading\" data-id=\"dd33271\" 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\">Az 500 milli\u00f3 forintot meghalad\u00f3 saj\u00e1t t\u0151k\u00e9j\u0171 t\u00e1rsas\u00e1gok tervezett feladatai: a rejtett tartal\u00e9kok felm\u00e9r\u00e9se \u00e9s k\u00f6nyvvizsg\u00e1lata<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-482a0c5 elementor-widget elementor-widget-spacer\" data-id=\"482a0c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2446e42 elementor-widget elementor-widget-text-editor\" data-id=\"2446e42\" 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 tervezet k\u00f6zvetlen adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9get \u00edrna el\u0151 azoknak a belf\u00f6ldi sz\u00e9khely\u0171 t\u00e1rsas\u00e1goknak, amelyek saj\u00e1t t\u0151k\u00e9je az utols\u00f3 lez\u00e1rt \u00fczleti \u00e9vi besz\u00e1mol\u00f3 szerint <strong>meghaladta az 500 milli\u00f3 forintot<\/strong>.<\/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-335703f elementor-widget elementor-widget-spacer\" data-id=\"335703f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86b8579 elementor-widget elementor-widget-heading\" data-id=\"86b8579\" 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<h4 class=\"elementor-heading-title elementor-size-default\">Mi az a rejtett tartal\u00e9k?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-203f4fd elementor-widget elementor-widget-spacer\" data-id=\"203f4fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a3ff6c elementor-widget elementor-widget-text-editor\" data-id=\"3a3ff6c\" 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 m\u00e9rlegben szerepl\u0151 befektetett eszk\u00f6z\u00f6k (ingatlanok, c\u00e9gr\u00e9szesed\u00e9sek, \u00e9rt\u00e9kpap\u00edrok) piaci \u00e9rt\u00e9ke \u00e9s a k\u00f6nyv szerinti \u00e9rt\u00e9ke k\u00f6z\u00f6tti pozit\u00edv k\u00fcl\u00f6nbs\u00e9g. P\u00e9ld\u00e1ul: ha egy telephely a c\u00e9g k\u00f6nyveiben 40 milli\u00f3 forintos nett\u00f3 \u00e9rt\u00e9ken szerepel, de a val\u00f3s\u00e1gban 400 milli\u00f3 forintot \u00e9r, ott <strong>360 milli\u00f3 forint rejtett tartal\u00e9k keletkezett<\/strong>.<\/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-08c31b5 elementor-widget elementor-widget-spacer\" data-id=\"08c31b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1877545 elementor-widget elementor-widget-heading\" data-id=\"1877545\" 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<h4 class=\"elementor-heading-title elementor-size-default\">A c\u00e9g k\u00f6telez\u0151 teend\u0151i:<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3669b10 elementor-widget elementor-widget-spacer\" data-id=\"3669b10\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91f6b19 elementor-widget elementor-widget-text-editor\" data-id=\"91f6b19\" 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<ol><li>Az \u00edgy meghat\u00e1rozott \u00a0fel\u00e9rt\u00e9kel\u0151d\u00e9si t\u00f6bbletet (a kapcsol\u00f3d\u00f3 halasztott ad\u00f3k\u00f6telezetts\u00e9ggel, ennek meglapozott becsl\u00e9se hi\u00e1ny\u00e1ban 15%-kal cs\u00f6kkentve) rejtett tartal\u00e9kk\u00e9nt hozz\u00e1 kell adni a saj\u00e1t t\u0151k\u00e9hez, ami tov\u00e1bb n\u00f6veli a c\u00e9g k\u00e9plet szerinti \u00e9rt\u00e9k\u00e9t.<\/li><li>A rejtett tartal\u00e9kok sz\u00e1m\u00edt\u00e1s\u00e1t <strong>f\u00fcggetlen k\u00f6nyvvizsg\u00e1l\u00f3val fel\u00fcl kell vizsg\u00e1ltatni<\/strong>.<\/li><li>A k\u00f6nyvvizsg\u00e1l\u00f3 \u00e1ltal fel\u00fclvizsg\u00e1lt adatot <strong>a besz\u00e1mol\u00f3 elfogad\u00e1s\u00e1t\u00f3l sz\u00e1m\u00edtott 30 napon bel\u00fcl hivatalosan le kell jelenteni a NAV-nak \u00e9s a tulajdonosoknak<\/strong>.<\/li><\/ol>\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-672f59b elementor-widget elementor-widget-spacer\" data-id=\"672f59b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca4f96e elementor-widget elementor-widget-heading\" data-id=\"ca4f96e\" 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<h4 class=\"elementor-heading-title elementor-size-default\">Mit jelent ez a v\u00e1llalatok sz\u00e1m\u00e1ra?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94ff24d elementor-widget elementor-widget-spacer\" data-id=\"94ff24d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-704eaa3 elementor-widget elementor-widget-text-editor\" data-id=\"704eaa3\" 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 szab\u00e1ly a tulajdonos vagyonad\u00f3j\u00e1hoz kapcsol\u00f3d\u00f3 \u00e9rt\u00e9kel\u00e9si \u00e9s adminisztr\u00e1ci\u00f3s feladatok egy r\u00e9sz\u00e9t a t\u00e1rsas\u00e1gra telep\u00edten\u00e9. K\u00fcl\u00f6n\u00f6sen a r\u00e9gebben megszerzett ingatlanokkal rendelkez\u0151 c\u00e9gekn\u00e9l lehet jelent\u0151s a hat\u00e1s: a k\u00f6nyv szerinti \u00e9s a piaci \u00e9rt\u00e9k k\u00f6z\u00f6tti k\u00fcl\u00f6nbs\u00e9g n\u00f6velheti a r\u00e9szesed\u00e9sek ad\u00f3z\u00e1si szempontb\u00f3l sz\u00e1m\u00edtott \u00e9rt\u00e9k\u00e9t, mik\u00f6zben a fel\u00e9rt\u00e9kel\u0151d\u00e9s \u00f6nmag\u00e1ban nem biztos\u00edt p\u00e9nzeszk\u00f6zt az ad\u00f3 megfizet\u00e9s\u00e9hez. A t\u00e1rsas\u00e1gn\u00e1l \u00edgy \u00e9rt\u00e9kel\u00e9si \u00e9s k\u00f6nyvvizsg\u00e1l\u00f3i k\u00f6lts\u00e9g, a tulajdonosn\u00e1l pedig magasabb vagyonad\u00f3-kitetts\u00e9g jelentkezhet.<\/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-9a887c7 elementor-widget elementor-widget-spacer\" data-id=\"9a887c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4f8fea elementor-widget elementor-widget-heading\" data-id=\"f4f8fea\" 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\">Vagyon\u00e1trendez\u00e9s \u00e9s c\u00e9g\u00e1tszervez\u00e9s: mi\u00e9rt fontos a gazdas\u00e1gi indokok igazol\u00e1sa?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-884c528 elementor-widget elementor-widget-spacer\" data-id=\"884c528\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a23830 elementor-widget elementor-widget-text-editor\" data-id=\"7a23830\" 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 vagyonad\u00f3 miatt felmer\u00fclhet a tulajdonosi strukt\u00fara \u00e1talak\u00edt\u00e1sa, a csal\u00e1don bel\u00fcli vagyonmegoszt\u00e1s vagy t\u00e1rsas\u00e1gi r\u00e9szesed\u00e9sek \u00e1truh\u00e1z\u00e1sa. A tervezet szerint a NAV a rendeltet\u00e9sszer\u0171 joggyakorl\u00e1st a vagyonad\u00f3 bevezet\u00e9s\u00e9nek k\u00f6ztudom\u00e1s\u00fav\u00e1 v\u00e1l\u00e1s\u00e1t\u00f3l kezd\u0151d\u0151 id\u0151szakra vizsg\u00e1ln\u00e1. <strong>Az indokol\u00e1s ezt a kezd\u0151pontot 2026. m\u00e1jus 14-\u00e9hez kapcsolja (maga a normasz\u00f6veg konkr\u00e9t d\u00e1tumot nem tartalmaz)<\/strong><\/p><ul><li><strong>Az \u00fcgylet c\u00e9lja meghat\u00e1roz\u00f3:<\/strong> A tervezet szerint a t\u00f6rv\u00e9ny c\u00e9lj\u00e1val ellent\u00e9tes lenne az olyan \u00e9rt\u00e9kmeghat\u00e1roz\u00e1s, jog\u00fcgylet vagy m\u00e1s magatart\u00e1s, amely az \u00e9rt\u00e9kel\u00e9si vagy ad\u00f3alap-meg\u00e1llap\u00edt\u00e1si szab\u00e1lyok megker\u00fcl\u00e9s\u00e9re ir\u00e1nyul. Egy c\u00e9g\u00e1tszervez\u00e9s vagy csal\u00e1don bel\u00fcli \u00e1truh\u00e1z\u00e1s ugyanakkor \u00f6nmag\u00e1ban nem jelentene ad\u00f3elker\u00fcl\u00e9st.<\/li><li><strong>A d\u00f6nt\u00e9s indokait az ad\u00f3alanynak kellene igazolnia:<\/strong> A tervezet rendeltet\u00e9sszer\u0171nek min\u0151s\u00edten\u00e9 a szerz\u0151d\u00e9st vagy m\u00e1s jog\u00fcgyletet, ha az ad\u00f3alany igazolja, hogy a d\u00f6nt\u00e9st val\u00f3s gazdas\u00e1gi vagy az ad\u00f3k\u00f6telezetts\u00e9gt\u0151l f\u00fcggetlen, m\u00e9lt\u00e1nyolhat\u00f3 k\u00f6r\u00fclm\u00e9nyek indokolt\u00e1k. Ilyen indok lehet p\u00e9ld\u00e1ul egy finansz\u00edroz\u00e1si felt\u00e9tel teljes\u00edt\u00e9se, a tulajdonost\u00e1rs kiv\u00e1l\u00e1sa vagy a csal\u00e1di vagyonut\u00f3dl\u00e1s rendez\u00e9se; ezek meg\u00edt\u00e9l\u00e9se mindig az adott \u00fcgylet k\u00f6r\u00fclm\u00e9nyeit\u0151l f\u00fcggne.<\/li><\/ul><p>A tulajdonosi strukt\u00fara fel\u00fclvizsg\u00e1latakor a gazdas\u00e1gi c\u00e9lt \u00e9s a v\u00e1rhat\u00f3 ad\u00f3hat\u00e1st egy\u00fctt c\u00e9lszer\u0171 \u00e9rt\u00e9kelni. Egy \u00e1tszervez\u00e9s indokolts\u00e1g\u00e1t az \u00fcgylet t\u00e9nyleges tartalm\u00e1val \u00f6sszhangban \u00e1ll\u00f3, ellen\u0151rizhet\u0151 dokument\u00e1ci\u00f3val lehet megalapozottan bemutatni<\/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-c38ec45 elementor-widget elementor-widget-spacer\" data-id=\"c38ec45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cf4101 elementor-widget elementor-widget-heading\" data-id=\"3cf4101\" 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\">Csal\u00e1di vagyon \u00e9s bizalmi vagyonkezel\u00e9s: hogyan \u00e9rv\u00e9nyes\u00fclne az 1 milli\u00e1rd forintos k\u00fcsz\u00f6b?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cbf633 elementor-widget elementor-widget-spacer\" data-id=\"3cbf633\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a274b2e elementor-widget elementor-widget-text-editor\" data-id=\"a274b2e\" 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 tervezet a csal\u00e1dtagok \u00e9s a vagyonkezel\u00e9si konstrukci\u00f3k eset\u00e9ben elt\u00e9r\u0151en szab\u00e1lyozn\u00e1, hogy kinek a vagyon\u00e1ban kell figyelembe venni az egyes vagyonelemeket, \u00e9s hogyan alkalmazhat\u00f3 az 1 milli\u00e1rd forintos ad\u00f3mentes k\u00fcsz\u00f6b.<\/p><ul><li><strong>H\u00e1zast\u00e1rsak: \u00f6n\u00e1ll\u00f3 k\u00fcsz\u00f6b, szab\u00e1lyozott vagyonmegoszt\u00e1s.<\/strong> Mindk\u00e9t h\u00e1zast\u00e1rs \u00f6n\u00e1ll\u00f3 ad\u00f3alanyk\u00e9nt alkalmazhatn\u00e1 az 1 milli\u00e1rd forintos k\u00fcsz\u00f6b\u00f6t. A k\u00f6z\u00f6s vagyon megoszt\u00e1s\u00e1n\u00e1l els\u0151dlegesen a h\u00e1zass\u00e1gi vagyonjogi szerz\u0151d\u00e9s \u00e9s az egym\u00e1s k\u00f6z\u00f6tt k\u00f6t\u00f6tt szerz\u0151d\u00e9sek lenn\u00e9nek ir\u00e1nyad\u00f3k. Ezek hi\u00e1ny\u00e1ban az egyik h\u00e1zast\u00e1rshoz rendelten nyilv\u00e1ntartott k\u00f6z\u00f6s vagyonelemeket v\u00e1laszt\u00e1suk szerint kiz\u00e1r\u00f3lag az \u00e9rintett h\u00e1zast\u00e1rsn\u00e1l vagy egyenl\u0151 ar\u00e1nyban vehetn\u00e9k figyelembe, hat\u00e1rid\u0151ben tett, azonos tartalm\u00fa nyilatkozattal. Nyilatkozat hi\u00e1ny\u00e1ban, illetve a tov\u00e1bbi k\u00f6z\u00f6s vagyonelemekn\u00e9l az egyenl\u0151 megoszt\u00e1s \u00e9rv\u00e9nyes\u00fclne.<\/li><li><strong>Kiskor\u00fa gyermek: f\u0151szab\u00e1ly szerint a sz\u00fcl\u0151n\u00e9l figyelembe vett vagyon.<\/strong> A gyermek vagyon\u00e1t f\u0151szab\u00e1ly szerint a sz\u00fcl\u0151i fel\u00fcgyeleti jogot gyakorl\u00f3 sz\u00fcl\u0151 ad\u00f3alapj\u00e1ban kellene figyelembe venni; k\u00f6z\u00f6s fel\u00fcgyelet eset\u00e9n a sz\u00fcl\u0151k k\u00f6z\u00f6tt egyenl\u0151 ar\u00e1nyban.<\/li><li><strong>Bizalmi vagyonkezel\u00e9s: \u00f6n\u00e1ll\u00f3 vagyonad\u00f3-alanyis\u00e1g.<\/strong> A kezelt vagyon, a mag\u00e1nalap\u00edtv\u00e1ny \u00f6n\u00e1ll\u00f3 vagyonad\u00f3-alanny\u00e1 v\u00e1ln\u00e1nak. A vagyonad\u00f3t az elk\u00fcl\u00f6n\u00edtett vagyonb\u00f3l kellene teljes\u00edteni, \u00e9s az ad\u00f3tartoz\u00e1s v\u00e9grehajt\u00e1sa sem terjedhetne ki a vagyonkezel\u0151 elk\u00fcl\u00f6n\u00edtett vagyonhoz nem tartoz\u00f3 saj\u00e1t vagyon\u00e1ra.<\/li><li><strong>Kapcsolt vagyonkezel\u00e9sek: t\u00f6bb konstrukci\u00f3hoz nem j\u00e1rna t\u00f6bb ad\u00f3mentes keret.<\/strong> Ha p\u00e9ld\u00e1ul ugyanaz a szem\u00e9ly k\u00e9t bizalmi vagyonkezel\u00e9st hoz l\u00e9tre, \u00e9s azok a tervezet szerint kapcsoltnak min\u0151s\u00fclnek, egy\u00fcttesen \u00f6sszesen 1 milli\u00e1rd forintos ad\u00f3mentes alkalmazhatn\u00e1nak. Ezt hat\u00e1rid\u0151ben tett, azonos tartalm\u00fa nyilatkozattal megoszthatn\u00e1k egym\u00e1s k\u00f6z\u00f6tt.<\/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-4ee8116 elementor-widget elementor-widget-spacer\" data-id=\"4ee8116\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbf5d28 elementor-widget elementor-widget-heading\" data-id=\"fbf5d28\" 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<h4 class=\"elementor-heading-title elementor-size-default\">Mit jelent ez a gyakorlatban?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff2d7be elementor-widget elementor-widget-spacer\" data-id=\"ff2d7be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c2e7bd elementor-widget elementor-widget-text-editor\" data-id=\"2c2e7bd\" 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 csal\u00e1don bel\u00fcli vagyonmegoszt\u00e1s vagy t\u00f6bb vagyonkezel\u00e9si konstrukci\u00f3 l\u00e9trehoz\u00e1sa \u00f6nmag\u00e1ban nem biztos\u00edtana tov\u00e1bbi ad\u00f3mentes keretet. A kiskor\u00fa gyermeknek aj\u00e1nd\u00e9kozott vagyon f\u0151szab\u00e1ly szerint tov\u00e1bbra is a sz\u00fcl\u0151kn\u00e9l lenne figyelembe veend\u0151, a kapcsolt vagyonkezel\u00e9sek pedig k\u00f6z\u00f6s k\u00fcsz\u00f6b\u00f6n osztozn\u00e1nak. A h\u00e1zast\u00e1rsakn\u00e1l a vagyonjogi helyzet \u00e9s az el\u0151\u00edrt nyilatkozatok hat\u00e1rozn\u00e1k meg a k\u00f6z\u00f6s vagyon ad\u00f3z\u00e1si megoszt\u00e1s\u00e1t. A csal\u00e1di vagyontervez\u00e9s sor\u00e1n ez\u00e9rt egy\u00fctt c\u00e9lszer\u0171 \u00e1ttekinteni a tulajdoni viszonyokat, a vagyon eredet\u00e9t, a vagyonkezel\u00e9sek kapcsolts\u00e1g\u00e1t \u00e9s a sz\u00fcks\u00e9ges nyilatkozatokat.<\/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-6370744 elementor-widget elementor-widget-spacer\" data-id=\"6370744\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d618588 elementor-widget elementor-widget-heading\" data-id=\"d618588\" 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\">Gyakorlati ellen\u0151rz\u0151 lista: mit tegyenek most a c\u00e9gvezet\u0151k \u00e9s a tulajdonosok?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76b7717 elementor-widget elementor-widget-spacer\" data-id=\"76b7717\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cfc288 elementor-widget elementor-widget-text-editor\" data-id=\"3cfc288\" 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 szab\u00e1lyoz\u00e1s tervezeti st\u00e1tusz\u00e1ra tekintettel jelenleg a felk\u00e9sz\u00fcl\u00e9sre, az adatok felm\u00e9r\u00e9s\u00e9re \u00e9s a lehets\u00e9ges kock\u00e1zatok azonos\u00edt\u00e1s\u00e1ra c\u00e9lszer\u0171 \u00f6sszpontos\u00edtani.<\/p><ol><li><strong>Modellezz\u00fck a tulajdonosi r\u00e9szesed\u00e9sek sz\u00e1m\u00edtott \u00e9rt\u00e9k\u00e9t.<\/strong> A k\u00f6nyvel\u0151 \u00e9s a p\u00e9nz\u00fcgyi vezet\u00e9s bevon\u00e1s\u00e1val, az utols\u00f3 h\u00e1rom lez\u00e1rt \u00fczleti \u00e9v ad\u00f3zott eredm\u00e9nye \u00e9s a saj\u00e1t t\u0151ke alapj\u00e1n c\u00e9lszer\u0171 kisz\u00e1m\u00edtani a t\u00e1rsas\u00e1g tervezet szerinti \u00e9rt\u00e9k\u00e9t. Ebb\u0151l a tulajdoni h\u00e1nyadok \u00e9s az alkalmazhat\u00f3 korrekci\u00f3k figyelembev\u00e9tel\u00e9vel \u00e1llap\u00edthat\u00f3 meg, mekkora r\u00e9szesed\u00e9si \u00e9rt\u00e9k ker\u00fclne az egyes tulajdonosok ad\u00f3k\u00f6teles vagyon\u00e1ba.<\/li><li><strong>Ellen\u0151rizz\u00fck az 500 milli\u00f3 forintos saj\u00e1t t\u0151ke-k\u00fcsz\u00f6b\u00f6t.<\/strong> Ha a belf\u00f6ldi sz\u00e9khely\u0171 t\u00e1rsas\u00e1g saj\u00e1t t\u0151k\u00e9je az utols\u00f3 lez\u00e1rt \u00fczleti \u00e9vi besz\u00e1mol\u00f3 szerint <strong>meghaladta<\/strong> az 500 milli\u00f3 forintot, a tervezet alapj\u00e1n \u00a0fel kell m\u00e9rni a befektetett eszk\u00f6zk\u00e9nt kimutatott ingatlanokban, t\u00e1rsas\u00e1gi r\u00e9szesed\u00e9sekben \u00e9s \u00e9rt\u00e9kpap\u00edrokban l\u00e9v\u0151 rejtett tartal\u00e9kokat. A tervezet ezekhez k\u00f6nyvvizsg\u00e1l\u00f3i fel\u00fclvizsg\u00e1latot \u00e9s f\u0151szab\u00e1ly szerint a besz\u00e1mol\u00f3 elfogad\u00e1s\u00e1t k\u00f6vet\u0151 30 napon bel\u00fcli adatk\u00f6zl\u00e9st kapcsolna.<\/li><li><strong>Rendszerezz\u00fck a tranzakci\u00f3k indokait al\u00e1t\u00e1maszt\u00f3 iratokat.<\/strong> Az indokol\u00e1sban megjel\u00f6lt 2026. m\u00e1jus 14-i kezd\u0151pontra tekintettel c\u00e9lszer\u0171 \u00e1ttekinteni az az\u00f3ta v\u00e9grehajtott \u00e9s a tervezett \u00fczletr\u00e9sz-\u00e1truh\u00e1z\u00e1sok, c\u00e9g\u00e1tszervez\u00e9sek \u00e9s t\u0151kerendez\u00e9sek dokument\u00e1ci\u00f3j\u00e1t. Az iratokb\u00f3l legyen meg\u00e1llap\u00edthat\u00f3 a d\u00f6nt\u00e9s val\u00f3s gazdas\u00e1gi c\u00e9lja vagy az ad\u00f3k\u00f6telezetts\u00e9gt\u0151l f\u00fcggetlen, m\u00e9lt\u00e1nyolhat\u00f3 indoka.<\/li><li><strong>M\u00e9rj\u00fck fel a tulajdonosi ad\u00f3fizet\u00e9s lehets\u00e9ges finansz\u00edroz\u00e1si hat\u00e1s\u00e1t.<\/strong> C\u00e9lszer\u0171 megvizsg\u00e1lni, hogy a v\u00e1rhat\u00f3 ad\u00f3 megfizet\u00e9se ig\u00e9nyelne-e osztal\u00e9kkifizet\u00e9st, \u00e9s ez hogyan \u00e9rinten\u00e9 a t\u00e1rsas\u00e1g m\u0171k\u00f6d\u00e9s\u00e9t, beruh\u00e1z\u00e1sait \u00e9s finansz\u00edroz\u00e1s\u00e1t. Ha az egy\u00f6sszeg\u0171 ad\u00f3fizet\u00e9s ar\u00e1nytalanul s\u00falyos likvidit\u00e1si terhet jelentene, \u00e9s a k\u00e9s\u0151bbi teljes\u00edt\u00e9s val\u00f3sz\u00edn\u0171s\u00edthet\u0151, a NAV fizet\u00e9si k\u00f6nny\u00edt\u00e9st enged\u00e9lyezhetne. Ennek elb\u00edr\u00e1l\u00e1sakor k\u00fcl\u00f6n\u00f6s jelent\u0151s\u00e9ge lenne annak, ha az ad\u00f3alapban figyelembe vett vagyon <strong>legal\u00e1bb 50%-a<\/strong> k\u00f6zvetlen\u00fcl nem biztos\u00edt likvid p\u00e9nzeszk\u00f6zt. A k\u00f6nny\u00edt\u00e9s f\u0151szab\u00e1ly szerint legfeljebb <strong>12 h\u00f3napra<\/strong>, kiv\u00e9teles m\u00e9lt\u00e1nyl\u00e1st \u00e9rdeml\u0151 esetben legfeljebb <strong>24 h\u00f3napra<\/strong> lenne enged\u00e9lyezhet\u0151.<\/li><li><strong>Ellen\u0151rizz\u00fck az \u00e9rt\u00e9kel\u00e9sek \u00e9s a nyilv\u00e1ntart\u00e1si adatok \u00f6sszhangj\u00e1t.<\/strong> A tervezet szerint a NAV tiszt\u00e1z\u00e1sra h\u00edvn\u00e1 fel az ad\u00f3z\u00f3t, ha a bevall\u00e1s \u00e9s a rendelkez\u00e9s\u00e9re \u00e1ll\u00f3 adatok k\u00f6z\u00f6tti ellentmond\u00e1s ad\u00f3alap-cs\u00f6kken\u00e9st eredm\u00e9nyezne. Ha az ellentmond\u00e1s az ad\u00f3z\u00f3 nyilatkozata ellen\u00e9re sem tiszt\u00e1z\u00f3dna, \u00e9s az ad\u00f3alap-cs\u00f6kken\u00e9s el\u00e9rn\u00e9 az <strong>500 milli\u00f3 Ft-ot<\/strong>, a hat\u00f3s\u00e1g k\u00f6teles lenne ad\u00f3ellen\u0151rz\u00e9st ind\u00edtani. A felh\u00edv\u00e1s teljes\u00edt\u00e9s\u00e9nek elmulaszt\u00e1sa \u00e9rt\u00e9khat\u00e1rt\u00f3l f\u00fcggetlen\u00fcl is ellen\u0151rz\u00e9st vonna maga ut\u00e1n.<\/li><li><strong>\u00c9p\u00edts\u00fck be a tervezett hat\u00e1rid\u0151ket a p\u00e9nz\u00fcgyi napt\u00e1rba.<\/strong> A t\u00e1rsadalmi vit\u00e1ra bocs\u00e1tott tervezet alapj\u00e1n az els\u0151 ir\u00e1nyad\u00f3 vagyon\u00e1llapot a <strong>2026. december 31-i<\/strong> lenne, az els\u0151 bevall\u00e1si \u00e9s fizet\u00e9si hat\u00e1rid\u0151 pedig <strong>2027. augusztus 31.<\/strong> Bevall\u00e1st akkor kellene beny\u00fajtani, ha vagyonad\u00f3-fizet\u00e9si k\u00f6telezetts\u00e9g keletkezik.<\/li><\/ol><p>\u00a0<\/p><p>A szab\u00e1lyoz\u00e1s m\u00e9g t\u00e1rsadalmi egyeztet\u00e9s alatt \u00e1ll, ez\u00e9rt a v\u00e9gleges rendelkez\u00e9sek v\u00e1ltozhatnak. Amennyiben azonban az \u00faj vagyonad\u00f3 a jelenlegi form\u00e1ban ker\u00fcl elfogad\u00e1sra, a r\u00f6vid felk\u00e9sz\u00fcl\u00e9si id\u0151 miatt m\u00e1r 2026 v\u00e9g\u00e9n sz\u00fcks\u00e9gess\u00e9 v\u00e1lhat a jelent\u0151sebb c\u00e9gtulajdonok, ingatlanok, befektet\u00e9sek \u00e9s vagyonkezel\u00e9si strukt\u00far\u00e1k \u00e9rt\u00e9k\u00e9nek felm\u00e9r\u00e9se.<\/p><p>Az <strong>ICT Eur\u00f3pa szak\u00e9rt\u0151i<\/strong> seg\u00edts\u00e9get ny\u00fajtanak annak vizsg\u00e1lat\u00e1ban, hogy az \u00faj vagyonad\u00f3 hogyan \u00e9rintheti a mag\u00e1n- \u00e9s \u00fczleti vagyont, a c\u00e9gtulajdonokat, valamint a magyar \u00e9s nemzetk\u00f6zi vagyonkezel\u00e9si strukt\u00far\u00e1kat.<\/p><p><strong>K\u00e9rd\u00e9se van az \u00faj vagyonad\u00f3 v\u00e1rhat\u00f3 hat\u00e1sair\u00f3l? Vegye fel vel\u00fcnk a kapcsolatot, \u00e9s szak\u00e9rt\u0151ink seg\u00edtenek a felk\u00e9sz\u00fcl\u00e9sben.<\/strong><\/p><p><strong><em>Jogi nyilatkozat:<\/em><\/strong><em> Jelen \u00f6sszefoglal\u00f3 a 2026. okt\u00f3ber 6-\u00e1n t\u00e1rsadalmi egyeztet\u00e9sre bocs\u00e1tott t\u00f6rv\u00e9nytervezet 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 tervezet tartalma, a hat\u00e1lybal\u00e9p\u00e9s id\u0151pontja \u00e9s az \u00e1tmeneti szab\u00e1lyok a jogalkot\u00e1si folyamat sor\u00e1n v\u00e1ltozhatnak.<\/em><\/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-d4e136d elementor-widget elementor-widget-text-editor\" data-id=\"d4e136d\" 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>Szerz\u0151k:<\/strong> Dr Zsidi Roland, \u00fcgyv\u00e9d \u00e9s Vizer J\u00f3zsef, ad\u00f3szak\u00e9rt\u0151<\/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-e0e3fdd e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"e0e3fdd\" 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-5f8c26e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5f8c26e\" 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;\">Amennyiben t\u00e1mogat\u00e1sra van sz\u00fcks\u00e9g\u00fck az \u00e1talakul\u00e1s megtervez\u00e9s\u00e9ben vagy lebonyol\u00edt\u00e1s\u00e1ban, szak\u00e9rt\u0151 csapatunk k\u00e9szs\u00e9ggel \u00e1ll rendelkez\u00e9s\u00fckre a teljes folyamat sor\u00e1n.<br \/><\/span><br \/>Tekintse meg kapcsol\u00f3d\u00f3 szolg\u00e1ltat\u00e1sunkat, \u00e9s k\u00e9rje szak\u00e9rt\u0151 koll\u00e9g\u00e1ink seg\u00edts\u00e9g\u00e9t!<\/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-589f035 elementor-widget elementor-widget-button\" data-id=\"589f035\" 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=\"https:\/\/icteuropa.hu\/adotanacsadas\/cegstruktura-tanacsadas\">\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\">\u00c9rdekel a szolg\u00e1ltat\u00e1s!<\/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<div class=\"elementor-element elementor-element-87f66fa e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"87f66fa\" 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-53ff98b elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"53ff98b\" 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\">Mit jelent az onboarding?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-baea9f3 elementor-widget elementor-widget-text-editor\" data-id=\"baea9f3\" 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>Az onboarding az a folyamat, amelynek sor\u00e1n az \u00faj munkav\u00e1llal\u00f3 az els\u0151 napokt\u00f3l kezdve megismeri a szervezet m\u0171k\u00f6d\u00e9s\u00e9t, elv\u00e1r\u00e1sait \u00e9s kult\u00far\u00e1j\u00e1t. C\u00e9lja, hogy min\u00e9l gyorsabban beilleszkedjen \u00e9s hat\u00e9konyan tudjon dolgozni. A j\u00f3l fel\u00e9p\u00edtett onboarding cs\u00f6kkenti a fluktu\u00e1ci\u00f3t \u00e9s az els\u0151 h\u00f3napok \u00fczleti kock\u00e1zatait.<\/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-1009795 elementor-widget elementor-widget-heading\" data-id=\"1009795\" 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\">Mit jelent a preboarding?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98526e2 elementor-widget elementor-widget-text-editor\" data-id=\"98526e2\" 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 preboarding az onboardingot megel\u0151z\u0151 id\u0151szak, amely a szerz\u0151d\u00e9sk\u00f6t\u00e9st\u0151l az els\u0151 munkanapig tart. Feladata az alapvet\u0151 inform\u00e1ci\u00f3k \u00e9s adminisztrat\u00edv l\u00e9p\u00e9sek el\u0151k\u00e9sz\u00edt\u00e9se, hogy az \u00faj bel\u00e9p\u0151 felk\u00e9sz\u00fclten \u00e9rkezzen. Megalapozza a z\u00f6kken\u0151mentes bel\u00e9p\u00e9st \u00e9s az onboarding siker\u00e9t.<\/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<div class=\"elementor-element elementor-element-ac48085 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"ac48085\" 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-1dcf246 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1dcf246\" 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>Induljon versenyel\u0151nnyel 2026-ban, k\u00e9sz\u00fclj\u00f6n fel m\u00e9g \u00e9v v\u00e9ge el\u0151tt!<\/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-7b1055e elementor-widget elementor-widget-button\" data-id=\"7b1055e\" 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\">Szeretn\u00e9k egy \u00e1tvil\u00e1g\u00edt\u00e1st!<\/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<div class=\"elementor-element elementor-element-2d3f22c e-con-full e-flex e-con e-child\" data-id=\"2d3f22c\" data-element_type=\"container\" data-e-type=\"container\">\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\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\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>Vagyonad\u00f3 2026 \u2013 Tervezett szab\u00e1lyok, v\u00e1llalati k\u00f6telezetts\u00e9gek \u00e9s c\u00e9g\u00e9rt\u00e9kel\u00e9s gyakorlati sz\u00e1m\u00edt\u00e1sokkal \u00e9s p\u00e9ld\u00e1kkal T\u00e1rsadalmi egyeztet\u00e9sre bocs\u00e1tott\u00e1k a vagyonad\u00f3r\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9nytervezetet, amely 2026. december 15-i hat\u00e1lybal\u00e9p\u00e9st \u00e9s els\u0151 alkalommal a 2026. december 31-\u00e9n fenn\u00e1ll\u00f3 vagyoni \u00e1llapot ad\u00f3ztat\u00e1s\u00e1t \u00a0ir\u00e1nyozza el\u0151. A jogalkot\u00e1si t\u00f6rv\u00e9ny el\u0151\u00edr\u00e1saival \u00f6sszhangban az el\u0151terjeszt\u00e9s r\u00f6gz\u00edti: a tervezetet a Korm\u00e1ny hivatalosan m\u00e9g nem t\u00e1rgyalta meg, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":20504,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20,25],"tags":[],"class_list":["post-20503","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 v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vagyonad\u00f3 2026: szab\u00e1lyok, c\u00e9g\u00e9rt\u00e9kel\u00e9s \u00e9s teend\u0151k<\/title>\n<meta name=\"description\" content=\"Vagyonad\u00f3 2026: tervezett szab\u00e1lyok, 1 milli\u00e1rd Ft-os 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reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"12 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/vagyonado-2026-tervezett-szabalyok-vallalati-kotelezettsegek-es-cegertekeles-gyakorlati-szamitasokkal-es-peldakkal\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/vagyonado-2026-tervezett-szabalyok-vallalati-kotelezettsegek-es-cegertekeles-gyakorlati-szamitasokkal-es-peldakkal\\\/\"},\"author\":{\"name\":\"Marketing ICT\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#\\\/schema\\\/person\\\/8e730aade2f431e9a59245390c5e07c7\"},\"headline\":\"Vagyonad\u00f3 2026 \u2013 Tervezett szab\u00e1lyok, v\u00e1llalati k\u00f6telezetts\u00e9gek \u00e9s c\u00e9g\u00e9rt\u00e9kel\u00e9s gyakorlati sz\u00e1m\u00edt\u00e1sokkal \u00e9s 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