{"id":20739,"date":"2026-10-29T09:53:21","date_gmt":"2026-10-29T09:53:21","guid":{"rendered":"https:\/\/icteuropa.hu\/?p=20739"},"modified":"2026-10-30T10:23:52","modified_gmt":"2026-10-30T10:23:52","slug":"vagyonado-2026-benyujtottak-a-torvenyjavaslatot-tobb-ponton-valtoztak-a-szabalyok","status":"publish","type":"post","link":"https:\/\/icteuropa.hu\/en\/vagyonado-2026-benyujtottak-a-torvenyjavaslatot-tobb-ponton-valtoztak-a-szabalyok\/","title":{"rendered":"Vagyonad\u00f3 2026: beny\u00fajtott\u00e1k a t\u00f6rv\u00e9nyjavaslatot \u2013 t\u00f6bb ponton v\u00e1ltoztak a szab\u00e1lyok"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"20739\" class=\"elementor elementor-20739\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d7d318d e-flex e-con-boxed e-con e-parent\" data-id=\"d7d318d\" 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-ccc5a9c e-con-full e-flex e-con e-child\" data-id=\"ccc5a9c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3e1b7bb e-con-full e-flex e-con e-child\" data-id=\"3e1b7bb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0760877 e-con-full e-flex e-con e-child\" data-id=\"0760877\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e92b7db e-con-full e-flex e-con e-child\" data-id=\"e92b7db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-22c94d9 e-con-full e-flex e-con e-child\" data-id=\"22c94d9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1cba1f8 e-con-full e-flex e-con e-child\" data-id=\"1cba1f8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ecef7bf e-con-full e-flex e-con e-child\" data-id=\"ecef7bf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-aadcf97 e-con-full e-flex e-con e-child\" data-id=\"aadcf97\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bc835e5 e-con-full e-flex e-con e-child\" data-id=\"bc835e5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d0e9e97 e-con-full e-flex e-con e-child\" data-id=\"d0e9e97\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-50d7ea3 e-con-full e-flex e-con e-child\" data-id=\"50d7ea3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-48e4ec5 e-con-full e-flex e-con e-child\" data-id=\"48e4ec5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-511f8d8 elementor-widget elementor-widget-heading\" data-id=\"511f8d8\" 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: beny\u00fajtott\u00e1k a t\u00f6rv\u00e9nyjavaslatot \u2013 t\u00f6bb ponton v\u00e1ltoztak a szab\u00e1lyok<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3550789 elementor-widget elementor-widget-text-editor\" data-id=\"3550789\" 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. okt\u00f3ber 27-\u00e9n a Korm\u00e1ny beny\u00fajtotta az Orsz\u00e1ggy\u0171l\u00e9snek a vagyonad\u00f3r\u00f3l sz\u00f3l\u00f3 T\/930. sz\u00e1m\u00fa t\u00f6rv\u00e9nyjavaslatot. A parlament el\u00e9 ker\u00fclt sz\u00f6veg megtartja az okt\u00f3ber elej\u00e9n t\u00e1rsadalmi egyeztet\u00e9sre bocs\u00e1tott tervezet alapvet\u0151 rendszer\u00e9t, t\u00f6bb olyan szab\u00e1lyt azonban \u00e1t\u00edrtak vagy pontos\u00edtottak, amely a c\u00e9gtulajdonosok, a nagyobb saj\u00e1t t\u0151k\u00e9j\u0171 v\u00e1llalkoz\u00e1sok \u00e9s a vagyonkezel\u00e9si strukt\u00far\u00e1k sz\u00e1m\u00e1ra k\u00f6zvetlen\u00fcl is l\u00e9nyeges.<\/p><p>Az okt\u00f3ber 6-\u00e1n k\u00f6zz\u00e9tett els\u0151 tervezetet kor\u00e1bbi, <a href=\"https:\/\/icteuropa.hu\/en\/vagyonado-2026-tervezett-szabalyok-vallalati-kotelezettsegek-es-cegertekeles-gyakorlati-szamitasokkal-es-peldakkal\/\"><strong>\u201eVagyonad\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\u201d<\/strong><\/a> c\u00edm\u0171 cikk\u00fcnkben r\u00e9szletesen bemutattuk. Ez\u00e9rt mostani \u00f6sszefoglal\u00f3nk els\u0151sorban arra koncentr\u00e1l, mi maradt meg az eredeti elk\u00e9pzel\u00e9sekb\u0151l, \u00e9s hol v\u00e1ltozott a szab\u00e1lyoz\u00e1s a parlament el\u00e9 beny\u00fajtott v\u00e1ltozatban.<\/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-6f3cbb7 e-con-full e-flex e-con e-child\" data-id=\"6f3cbb7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-a5043ff e-con-full e-flex e-con e-child\" data-id=\"a5043ff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7004520 elementor-widget elementor-widget-image\" data-id=\"7004520\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"560\" src=\"https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/10\/vagyonado-kalkulator-20261030-1024x560.png\" class=\"attachment-large size-large wp-image-20747\" alt=\"\" srcset=\"https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/10\/vagyonado-kalkulator-20261030-1024x560.png 1024w, https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/10\/vagyonado-kalkulator-20261030-300x164.png 300w, https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/10\/vagyonado-kalkulator-20261030-768x420.png 768w, https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/10\/vagyonado-kalkulator-20261030-18x10.png 18w, https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/10\/vagyonado-kalkulator-20261030.png 1412w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\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-cdadc8a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"cdadc8a\" 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>Friss\u00edtett\u00fck ingyenes vagyonad\u00f3-kalkul\u00e1torunkat<\/strong> a T\/930. t\u00f6rv\u00e9nyjavaslat alapj\u00e1n!<\/p><p data-pm-slice=\"1 1 []\">Sz\u00e1molja ki csup\u00e1n n\u00e9h\u00e1ny l\u00e9p\u00e9sben, hogy <strong>a beny\u00fajtott t\u00f6rv\u00e9nyjavaslat alapj\u00e1n v\u00e1rhat\u00f3an mekkora \u00e9ves vagyonad\u00f3-k\u00f6telezetts\u00e9ge keletkezhet!<\/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-59c927f elementor-widget elementor-widget-button\" data-id=\"59c927f\" 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:\/\/vagyonado2026.hu\/\">\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\">Kisz\u00e1molom a v\u00e1rhat\u00f3 vagyonad\u00f3mat<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad480e8 elementor-widget elementor-widget-heading\" data-id=\"ad480e8\" 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\">1. Az alapok nem v\u00e1ltoztak: 1 milli\u00e1rd forint feletti nett\u00f3 vagyon lehet ad\u00f3k\u00f6teles<\/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-cbd6e30 e-con-full e-flex e-con e-child\" data-id=\"cbd6e30\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5cb9963 elementor-widget elementor-widget-text-editor\" data-id=\"5cb9963\" 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 vagyonad\u00f3 alanya tov\u00e1bbra is a belf\u00f6ldi \u00e9s k\u00fclf\u00f6ldi illet\u0151s\u00e9g\u0171 mag\u00e1nszem\u00e9ly, valamint a belf\u00f6ldi \u00e9s k\u00fclf\u00f6ldi illet\u0151s\u00e9g\u0171 vagyonkezel\u00e9si ad\u00f3alany lehet. Ut\u00f3bbi k\u00f6rbe t\u00f6bbek k\u00f6z\u00f6tt a bizalmi vagyonkezel\u00e9s alapj\u00e1n kezelt vagyon, a mag\u00e1nalap\u00edtv\u00e1ny, valamint a hasonl\u00f3 k\u00fclf\u00f6ldi trust- \u00e9s alap\u00edtv\u00e1nyi strukt\u00far\u00e1k tartozhatnak.<\/p><p>\u00a0<\/p><p>A belf\u00f6ldi illet\u0151s\u00e9g\u0171 ad\u00f3alanyn\u00e1l f\u0151szab\u00e1ly szerint a teljes magyar \u00e9s k\u00fclf\u00f6ldi vagyon ad\u00f3k\u00f6telezetts\u00e9g al\u00e1 ker\u00fcl, m\u00edg a k\u00fclf\u00f6ldi illet\u0151s\u00e9g\u0171 ad\u00f3alanyn\u00e1l a magyar ingatlanok, az ezekhez kapcsol\u00f3d\u00f3 vagyoni \u00e9rt\u00e9k\u0171 jogok, a magyar t\u00e1rsas\u00e1gokban fenn\u00e1ll\u00f3 r\u00e9szesed\u00e9sek \u00e9s a belf\u00f6ldi ingatlanvagyonnal rendelkez\u0151 t\u00e1rsas\u00e1gokban fenn\u00e1ll\u00f3 r\u00e9szesed\u00e9sek tartoznak az ad\u00f3ztat\u00e1si k\u00f6rbe.<\/p><p>\u00a0<\/p><p>Az ad\u00f3alap a vagyonelemek december 31-re meghat\u00e1rozott sz\u00e1m\u00edtott \u00e9rt\u00e9k\u00e9nek \u00e9s az igazolt, levonhat\u00f3 tartoz\u00e1soknak a k\u00fcl\u00f6nb\u00f6zet\u00e9b\u0151l indul ki. Belf\u00f6ldi illet\u0151s\u00e9g\u0171 ad\u00f3alanyn\u00e1l az \u00edgy meghat\u00e1rozott nett\u00f3 vagyon 1 milli\u00e1rd forintot meghalad\u00f3 r\u00e9sze lesz az ad\u00f3alap. Az ad\u00f3 m\u00e9rt\u00e9ke az ad\u00f3alap 100 milli\u00e1rd forintot meg nem halad\u00f3 r\u00e9sz\u00e9re 1%, az e f\u00f6l\u00f6tti r\u00e9szre 1,5%.<\/p><p>\u00a0<\/p><p>A t\u00f6rv\u00e9nyjavaslat alapj\u00e1n az \u00faj szab\u00e1lyok 2026. december 15-vel l\u00e9pnek hat\u00e1lyba, \u00edgy az els\u0151 \u00e9rt\u00e9kel\u00e9si id\u0151pont 2026. december 31. lenne. Az els\u0151 vagyonad\u00f3-bevall\u00e1st \u00e9s az ad\u00f3t 2027. augusztus 31-ig kellene beny\u00fajtani, illetve megfizetni. Bevall\u00e1st csak annak kell beny\u00fajtania, akinek t\u00e9nylegesen vagyonad\u00f3-fizet\u00e9si k\u00f6telezetts\u00e9ge keletkezik.<\/p><p>\u00a0<\/p><p>A f\u0151 keretek teh\u00e1t nem v\u00e1ltoztak. A r\u00e9szletek k\u00f6z\u00f6tt viszont t\u00f6bb olyan m\u00f3dos\u00edt\u00e1s van, amely egyes ad\u00f3z\u00f3kn\u00e1l jelent\u0151sen \u00e1t\u00edrhatja az el\u0151zetesen sz\u00e1m\u00edtott ad\u00f3k\u00f6telezetts\u00e9get.<\/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-10c94ee elementor-widget elementor-widget-heading\" data-id=\"10c94ee\" 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\">2. \u00c1t\u00edrt\u00e1k a holdingv\u00e1llalkoz\u00e1s fogalm\u00e1t<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9590f82 elementor-widget elementor-widget-spacer\" data-id=\"9590f82\" 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-1aa52c7 elementor-widget elementor-widget-text-editor\" data-id=\"1aa52c7\" 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 eredeti tervezet azokat a t\u00e1rsas\u00e1gokat tekintette holdingv\u00e1llalkoz\u00e1snak, amelyek egyedi besz\u00e1mol\u00f3j\u00e1ban a t\u00e1rsas\u00e1gi r\u00e9szesed\u00e9sek k\u00f6nyv szerinti \u00e9rt\u00e9ke az \u00f6sszes eszk\u00f6z legal\u00e1bb 90%-\u00e1t k\u00e9pviselte. Ez a szab\u00e1ly a gyakorlatban nehezen indokolhat\u00f3 helyzetekhez vezethetett volna. Ha egy holding p\u00e9ld\u00e1ul osztal\u00e9kot kapott a le\u00e1nyv\u00e1llalat\u00e1t\u00f3l, jelent\u0151sebb k\u00e9szp\u00e9nzt tartott a banksz\u00e1ml\u00e1j\u00e1n, vagy eladott egy le\u00e1nyv\u00e1llalatot, a r\u00e9szesed\u00e9sek m\u00e9rlegen bel\u00fcli ar\u00e1nya k\u00f6nnyen 90% al\u00e1 ker\u00fclhetett volna. Ezzel ugyanaz a t\u00e1rsas\u00e1g egyik \u00e9vben holdingk\u00e9nt, a m\u00e1sik \u00e9vben pedig az \u00e1ltal\u00e1nos szab\u00e1lyok szerint ker\u00fclhetett volna \u00e9rt\u00e9kel\u00e9sre.<\/p><p>A beny\u00fajtott javaslat ezt a probl\u00e9m\u00e1t nagyr\u00e9szt kezeli. A 90%-os ar\u00e1ny sz\u00e1m\u00edt\u00e1sakor <strong>a t\u00e1rsas\u00e1gi r\u00e9szesed\u00e9sek mellett m\u00e1r az \u00e9rt\u00e9kpap\u00edrokat, m\u00e1s befektetett p\u00e9nz\u00fcgyi eszk\u00f6z\u00f6ket, a p\u00e9nzeszk\u00f6z\u00f6ket, a saj\u00e1t c\u00e9lra haszn\u00e1lt ingatlanokat \u00e9s a tulajdonolt t\u00e1rsas\u00e1gokkal szembeni k\u00f6vetel\u00e9seket is figyelembe kell venni<\/strong>.<\/p><p>A m\u00f3dos\u00edt\u00e1s ugyanakkor egy tartalmi felt\u00e9tellel eg\u00e9sz\u00edti ki a defin\u00edci\u00f3t. Csak az a t\u00e1rsas\u00e1g min\u0151s\u00fclhet holdingv\u00e1llalkoz\u00e1snak, amelynek<strong> els\u0151dleges c\u00e9lja nem saj\u00e1t term\u00e9kek el\u0151\u00e1ll\u00edt\u00e1sa vagy k\u00f6zvetlen szolg\u00e1ltat\u00e1sok ny\u00fajt\u00e1sa, hanem m\u00e1s gazdas\u00e1gi t\u00e1rsas\u00e1gokban fenn\u00e1ll\u00f3 r\u00e9szesed\u00e9sek birtokl\u00e1sa \u00e9s az azokon kereszt\u00fcl t\u00f6rt\u00e9n\u0151 ir\u00e1ny\u00edt\u00e1s<\/strong>. A gyakorlatban ez \u00faj \u00e9rtelmez\u00e9si k\u00e9rd\u00e9seket vethet fel azokn\u00e1l a holdingokn\u00e1l, amelyek csoportfinansz\u00edroz\u00e1si, menedzsment- vagy m\u00e1s szolg\u00e1ltat\u00e1sokat is ny\u00fajtanak.<\/p><p>A holdingok \u00e9rt\u00e9kel\u00e9si m\u00f3dszere nem v\u00e1ltozott. A r\u00e9szesed\u00e9s sz\u00e1m\u00edtott \u00e9rt\u00e9ke tov\u00e1bbra is a t\u00e1rsas\u00e1g saj\u00e1t t\u0151k\u00e9j\u00e9nek tulajdoni h\u00e1nyadra jut\u00f3 \u00e9rt\u00e9ke; a h\u00e1rom\u00e9ves eredm\u00e9nyb\u0151l k\u00e9pzett hozam\u00e9rt\u00e9k ebben az esetben nem ker\u00fcl k\u00fcl\u00f6n a k\u00e9pletbe.<\/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-aa7b5e5 elementor-widget elementor-widget-spacer\" data-id=\"aa7b5e5\" 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-d13451a elementor-widget elementor-widget-heading\" data-id=\"d13451a\" 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\">3.\t\u00daj lehet\u0151s\u00e9g a 100 milli\u00f3 forintot meg nem halad\u00f3 saj\u00e1t t\u0151k\u00e9j\u0171 c\u00e9gekn\u00e9l<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12b9acf elementor-widget elementor-widget-spacer\" data-id=\"12b9acf\" 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-85507d0 elementor-widget elementor-widget-text-editor\" data-id=\"85507d0\" 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 beny\u00fajtott javaslat egyik legnagyobb gyakorlati v\u00e1ltoz\u00e1sa a kisebb saj\u00e1t t\u0151k\u00e9vel rendelkez\u0151 v\u00e1llalkoz\u00e1sokat \u00e9rinti. Ha a t\u00e1rsas\u00e1g utols\u00f3 lez\u00e1rt \u00fczleti \u00e9vi besz\u00e1mol\u00f3ja szerinti saj\u00e1t t\u0151ke nem haladja meg a 100 milli\u00f3 forintot, az ad\u00f3z\u00f3 v\u00e1laszthat: a f\u0151szab\u00e1ly szerinti k\u00e9plet helyett <strong>a r\u00e9szesed\u00e9s \u00e9rt\u00e9k\u00e9t <\/strong>egyszer\u0171en <strong>a saj\u00e1t t\u0151ke tulajdoni h\u00e1nyadra jut\u00f3 \u00f6sszeg\u00e9ben is meghat\u00e1rozhatja<\/strong>.<\/p><p>Ennek k\u00fcl\u00f6n\u00f6sen az alacsony eszk\u00f6zig\u00e9ny\u0171, de magas nyeres\u00e9ggel m\u0171k\u00f6d\u0151 c\u00e9gekn\u00e9l lehet jelent\u0151s\u00e9ge. A f\u0151szab\u00e1ly szerint ugyanis a nem t\u0151zsdei r\u00e9szesed\u00e9s \u00e9rt\u00e9k\u00e9nek egyharmad\u00e1t a saj\u00e1t t\u0151ke, k\u00e9tharmad\u00e1t pedig a j\u00f6vedelemtermel\u0151 k\u00e9pess\u00e9g alapj\u00e1n sz\u00e1m\u00edtott hozam\u00e9rt\u00e9k adja. A hozam\u00e9rt\u00e9k az utols\u00f3 h\u00e1rom lez\u00e1rt \u00fczleti \u00e9v \u00e1tlagos ad\u00f3zott eredm\u00e9ny\u00e9nek 15%-os t\u0151k\u00e9s\u00edt\u00e9si r\u00e1t\u00e1val sz\u00e1m\u00edtott \u00e9rt\u00e9ke.<\/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-f5daf4a e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"f5daf4a\" 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-db48b8f elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"db48b8f\" 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-d450a4b elementor-widget elementor-widget-template\" data-id=\"d450a4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"20719\" class=\"elementor elementor-20719 e-loop-item e-loop-item-20739 post-20739 post type-post status-publish format-standard has-post-thumbnail hentry category-adotanacsadas category-jogi-tanacsadas\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-4ef64a3 e-flex e-con-boxed e-con e-parent\" data-id=\"4ef64a3\" 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-61b13f7 elementor-widget elementor-widget-text-editor\" data-id=\"61b13f7\" 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<script type=\"text\/javascript\" async src=\"https:\/\/bot.leadoo.com\/bot\/inpage.js?code=pcflml51k76smdzq#seamless\"><\/script>\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\t\t<\/div>\n\t\t\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-653d7b2 elementor-widget elementor-widget-spacer\" data-id=\"653d7b2\" 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-fed1824 elementor-widget elementor-widget-heading\" data-id=\"fed1824\" 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\">4.\tA k\u00f6zeli hozz\u00e1tartoz\u00f3k r\u00e9szesed\u00e9seit \u00f6ssze kell sz\u00e1m\u00edtani a kisebbs\u00e9gi \u00e9rt\u00e9kcs\u00f6kkent\u00e9sn\u00e9l<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f1426d elementor-widget elementor-widget-text-editor\" data-id=\"0f1426d\" 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 kisebbs\u00e9gi r\u00e9szesed\u00e9sekhez kapcsol\u00f3d\u00f3 \u00e9rt\u00e9kcs\u00f6kkent\u00e9s m\u00e9rt\u00e9ke megmaradt. Ha a k\u00f6zvetlen \u00e9s k\u00f6zvetett tulajdoni h\u00e1nyad el\u00e9ri a 33%-ot, de nem \u00e9ri el az 50%-ot, a r\u00e9szesed\u00e9s sz\u00e1m\u00edtott \u00e9rt\u00e9ke 25%-kal cs\u00f6kkenthet\u0151; 33% alatti r\u00e9szesed\u00e9sn\u00e9l 30%-os cs\u00f6kkent\u00e9s alkalmazhat\u00f3. \u00daj elem viszont, hogy <strong>a kisebbs\u00e9gi r\u00e9szesed\u00e9s m\u00e9rt\u00e9k\u00e9nek vizsg\u00e1latakor a Ptk. szerinti k\u00f6zeli hozz\u00e1tartoz\u00f3k tulajdoni h\u00e1nyadait \u00f6ssze kell sz\u00e1m\u00edtani<\/strong>.<\/p><p>\u00a0<\/p><p>Ez p\u00e9ld\u00e1ul egy olyan csal\u00e1di t\u00e1rsas\u00e1gn\u00e1l lehet l\u00e9nyeges, ahol k\u00e9t k\u00f6zeli hozz\u00e1tartoz\u00f3 egyenk\u00e9nt 30-30%-os r\u00e9szesed\u00e9ssel rendelkezik. M\u00edg a t\u00e1rsadalmi vit\u00e1ra bocs\u00e1tott t\u00f6rv\u00e9nytervezet alapj\u00e1n mindketten 30%-kal cs\u00f6kkenthett\u00e9k r\u00e9szesed\u00e9s\u00fck \u00e9rt\u00e9k\u00e9t, addig a most beny\u00fajtott t\u00f6rv\u00e9nytervezet alap\u00e1n nem alkalmazhatnak \u00e9rt\u00e9kcs\u00f6kken\u00e9st. <strong>A csal\u00e1di tulajdonosi strukt\u00far\u00e1t ez\u00e9rt a r\u00e9szesed\u00e9sek \u00e9rt\u00e9kel\u00e9sekor m\u00e1r nem lehet kiz\u00e1r\u00f3lag szem\u00e9lyenk\u00e9nt vizsg\u00e1lni.<\/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-f3c6b21 elementor-widget elementor-widget-heading\" data-id=\"f3c6b21\" 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\">5.\tNegat\u00edv saj\u00e1t t\u0151ke, kiv\u00e1l\u00e1s, konszolid\u00e1ci\u00f3 \u2013 t\u00f6bb kor\u00e1bbi bizonytalans\u00e1got rendeztek<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58134a8 elementor-widget elementor-widget-text-editor\" data-id=\"58134a8\" 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 beny\u00fajtott sz\u00f6veg k\u00fcl\u00f6n kimondja, hogy <strong>ha a t\u00e1rsas\u00e1g saj\u00e1t t\u0151k\u00e9je negat\u00edv, a c\u00e9g\u00e9rt\u00e9kel\u00e9si k\u00e9pletben azt null\u00e1nak kell tekinteni<\/strong>. Ez az\u00e9rt sz\u00e1m\u00edt, mert a negat\u00edv saj\u00e1t t\u0151ke \u00edgy nem cs\u00f6kkentheti a kor\u00e1bbi \u00e9vek nyeres\u00e9g\u00e9b\u0151l k\u00e9pzett pozit\u00edv hozam\u00e9rt\u00e9ket.<\/p><p>\u00a0<\/p><p>K\u00fcl\u00f6n korrekci\u00f3 ker\u00fclt a javaslatba a kiv\u00e1l\u00e1sokra is. Ha a t\u00e1rsas\u00e1g kiv\u00e1l\u00e1st k\u00f6vet\u0151en v\u00e1ltozatlan form\u00e1ban tov\u00e1bb m\u0171k\u00f6dik, <strong>a kiv\u00e1l\u00e1s \u00e9v\u00e9nek \u00e9s az azt megel\u0151z\u0151 \u00e9veknek az eredm\u00e9ny\u00e9b\u0151l ki kell venni a kiv\u00e1lt t\u00e1rsas\u00e1ghoz tartoz\u00f3 eredm\u00e9nyt<\/strong>. A szab\u00e1ly azt akad\u00e1lyozza meg, hogy a tov\u00e1bb m\u0171k\u00f6d\u0151 t\u00e1rsas\u00e1g vagyonad\u00f3 szerinti hozam\u00e9rt\u00e9k\u00e9ben olyan \u00fczlet\u00e1g kor\u00e1bbi eredm\u00e9nye maradjon benne, amely az \u00e9rt\u00e9kel\u00e9skor m\u00e1r m\u00e1sik t\u00e1rsas\u00e1gban m\u0171k\u00f6dik.<\/p><p>\u00a0<\/p><p>A konszolid\u00e1lt besz\u00e1mol\u00f3t k\u00e9sz\u00edt\u0151 anyav\u00e1llalatokn\u00e1l is pontos\u00edtott\u00e1k a sz\u00e1m\u00edt\u00e1st. Ha a t\u00e1rsas\u00e1gi r\u00e9szesed\u00e9s \u00e9rt\u00e9k\u00e9t konszolid\u00e1lt adatokb\u00f3l kell meghat\u00e1rozni, <strong>a konszolid\u00e1lt saj\u00e1t t\u0151k\u00e9t \u00e9s az ad\u00f3zott eredm\u00e9nyt cs\u00f6kkenteni kell a kisebbs\u00e9gi, nem ellen\u0151rz\u0151 tulajdonosokra jut\u00f3 saj\u00e1t t\u0151k\u00e9vel, illetve eredm\u00e9nnyel<\/strong>.<\/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-7b6f3db e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"7b6f3db\" 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-e73fb2b elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e73fb2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Szeretn\u00e9m megn\u00e9zni, hogyan igaz\u00edthat\u00f3 a mun kaer\u0151-kapacit\u00e1s a t\u00e9nyleges terhel\u00e9ssel di\u00e1kok seg\u00edts\u00e9g\u00e9vel.<\/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-4d8831a elementor-widget elementor-widget-button\" data-id=\"4d8831a\" 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\/en\/ict-lions-iskolaszovetkezet\/\">\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 az ICT Lions iskolasz\u00f6vetkezet!<\/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-d01d382 e-con-full e-flex e-con e-child\" data-id=\"d01d382\" 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-5011b48 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5011b48\" 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 data-pm-slice=\"1 1 []\">\u00c9rintheti \u00d6nt vagy v\u00e1llalkoz\u00e1s\u00e1t a tervezett vagyonad\u00f3? Vegye fel a kapcsolatot szak\u00e9rt\u0151inkkel, \u00e9s k\u00e9sz\u00fclj\u00f6n fel id\u0151ben a lehets\u00e9ges v\u00e1ltoz\u00e1sokra!<\/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-0c97d39 elementor-widget elementor-widget-button\" data-id=\"0c97d39\" 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 konzult\u00e1ci\u00f3s id\u0151pontot k\u00e9rni!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff9212a elementor-widget elementor-widget-heading\" data-id=\"ff9212a\" 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\">6.\tEnyh\u00fclt az 500 milli\u00f3 forint feletti saj\u00e1t t\u0151k\u00e9j\u0171 c\u00e9gek adatszolg\u00e1ltat\u00e1sa<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-260c575 elementor-widget elementor-widget-text-editor\" data-id=\"260c575\" 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 eredeti tervezet k\u00f6zvetlen k\u00f6telezetts\u00e9get \u00edrt el\u0151 minden olyan belf\u00f6ldi t\u00e1rsas\u00e1g sz\u00e1m\u00e1ra, amelynek <strong>saj\u00e1t t\u0151k\u00e9je meghaladta az 500 milli\u00f3 forintot: a rejtett tartal\u00e9k meghat\u00e1roz\u00e1s\u00e1hoz sz\u00fcks\u00e9ges<\/strong>, k\u00f6nyvvizsg\u00e1l\u00f3 \u00e1ltal fel\u00fclvizsg\u00e1lt<strong> adatokr\u00f3l <\/strong>a besz\u00e1mol\u00f3 elfogad\u00e1s\u00e1t k\u00f6vet\u0151 30 napon bel\u00fcl<strong> t\u00e1j\u00e9koztatni <\/strong>kellett volna a<strong> tulajdonosokat \u00e9s a NAV-ot<\/strong>. A most beny\u00fajtott t\u00f6rv\u00e9nytervezet m\u00e1r <strong>csak akkor<\/strong> \u00edrja el\u0151 ezt az adatszolg\u00e1ltat\u00e1st, <strong>ha azt legal\u00e1bb egy tulajdonosi jogokat gyakorl\u00f3 szem\u00e9ly k\u00e9ri<\/strong>.<\/p><p>\u00a0<\/p><p>Ez l\u00e9nyeges adminisztrat\u00edv k\u00f6nny\u00edt\u00e9s. Az 500 milli\u00f3 forintos saj\u00e1t t\u0151kehat\u00e1r felett ugyanakkor maga az \u00e9rt\u00e9kel\u00e9si szab\u00e1ly nem v\u00e1ltozott: a saj\u00e1t t\u0151k\u00e9t tov\u00e1bbra is n\u00f6velni kell a befektetett eszk\u00f6zk\u00e9nt kimutatott ingatlanok, t\u00e1rsas\u00e1gi r\u00e9szesed\u00e9sek \u00e9s \u00e9rt\u00e9kpap\u00edrok pozit\u00edv rejtett tartal\u00e9k\u00e1val.<\/p><p>\u00a0<\/p><p>A k\u00f6nyvvizsg\u00e1l\u00f3i fel\u00fclvizsg\u00e1lat szab\u00e1lya is enyh\u00fclt. <strong>Ha az \u00e9rintett ingatlan, t\u00e1rsas\u00e1gi r\u00e9szesed\u00e9s vagy \u00e9rt\u00e9kpap\u00edr piaci \u00e9rt\u00e9kek\u00e9nt<\/strong> annak <strong>vagyonad\u00f3t\u00f6rv\u00e9ny szerinti sz\u00e1m\u00edtott \u00e9rt\u00e9k\u00e9t haszn\u00e1lj\u00e1k<\/strong>, ehhez a rejtett tartal\u00e9k meghat\u00e1roz\u00e1s\u00e1hoz <strong>nem sz\u00fcks\u00e9ges k\u00fcl\u00f6n k\u00f6nyvvizsg\u00e1l\u00f3i fel\u00fclvizsg\u00e1lat<\/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-d992802 elementor-widget elementor-widget-heading\" data-id=\"d992802\" 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\">7.\tAz ingatlanokn\u00e1l b\u0151v\u00fcl a NAV \u00e9rt\u00e9kel\u00e9si modellje, \u00e9s er\u0151sebb lett az ad\u00f3z\u00f3i v\u00e9delem<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55c3258 elementor-widget elementor-widget-text-editor\" data-id=\"55c3258\" 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 NAV statisztikai alap\u00fa t\u00f6meges ingatlan\u00e9rt\u00e9kel\u00e9si modellje az eredeti tervezetben a lak\u00e1sokra \u00e9s a fel\u00e9p\u00edtm\u00e9nnyel nem rendelkez\u0151 mez\u0151gazdas\u00e1gi ingatlanokra terjedt volna ki. A beny\u00fajtott jogszab\u00e1lytervezet alapj\u00e1n <strong>m\u00e1r a lak\u00e1sok, \u00fcd\u00fcl\u0151k, telkek \u00e9s a fel\u00e9p\u00edtm\u00e9nnyel nem rendelkez\u0151 mez\u0151gazdas\u00e1gi ingatlanok is beker\u00fclhetnek a NAV \u00e1ltal m\u0171k\u00f6dtetett modellbe<\/strong>.<\/p><p>\u00a0<\/p><p>A javaslat sz\u00f6vegez\u00e9se egy \u00faj ad\u00f3z\u00f3i garanci\u00e1t is tartalmaz. Ha <strong>az ad\u00f3z\u00f3 a NAV t\u00f6meges \u00e9rt\u00e9kel\u00e9si modellj\u00e9vel hat\u00e1rozza meg az ingatlan \u00e9rt\u00e9k\u00e9t<\/strong>, a <strong>NAV ellen\u0151rz\u00e9skor csak akkor \u00e1llap\u00edthat meg ett\u0151l elt\u00e9r\u0151 sz\u00e1m\u00edtott \u00e9rt\u00e9ket \u00e9s ad\u00f3hi\u00e1nyt, ha<\/strong> bizony\u00edtja, hogy <strong>az ad\u00f3z\u00f3<\/strong> a modell haszn\u00e1latakor <strong>nem az ingatlan val\u00f3s param\u00e9tereit adta meg<\/strong>.<\/p><p>\u00a0<\/p><p>Szak\u00e9rt\u0151i \u00e9rt\u00e9kbecsl\u00e9s tov\u00e1bbra is haszn\u00e1lhat\u00f3 az index\u00e1lt \u00e9rt\u00e9k vagy a NAV modellje helyett. <strong>Ha a szak\u00e9rt\u0151i \u00e9rt\u00e9k t\u00f6bb mint 20%-kal elt\u00e9r<\/strong> az egy\u00e9bk\u00e9nt ir\u00e1nyad\u00f3 \u00fcgyleti, index\u00e1lt vagy NAV \u00e1ltal sz\u00e1m\u00edtott \u00e9rt\u00e9kt\u0151l, <strong>az elt\u00e9r\u00e9st r\u00e9szletesen al\u00e1 kell t\u00e1masztani<\/strong>; \u00f6nmag\u00e1ban a 20%-ot meghalad\u00f3 k\u00fcl\u00f6nbs\u00e9g nem z\u00e1rja ki a szak\u00e9rt\u0151i \u00e9rt\u00e9k haszn\u00e1lat\u00e1t.<\/p><p>\u00a0<\/p><p>A szak\u00e9rt\u0151ket ugyanakkor k\u00f6zvetlen felel\u0151ss\u00e9gi szab\u00e1ly is terheli. Ha a NAV meg\u00e1llap\u00edtja, hogy a szakmai vagy t\u00f6rv\u00e9nyi szab\u00e1lyok megs\u00e9rt\u00e9se miatt <strong>az \u00e9rt\u00e9kbecsl\u00e9s nem \u00e9ri el az ingatlan val\u00f3s forgalmi \u00e9rt\u00e9k\u00e9nek 70%-\u00e1t, a szak\u00e9rt\u0151vel szemben 100 ezer forintos b\u00edrs\u00e1got kell meg\u00e1llap\u00edtani<\/strong>; 365 napon bel\u00fcl legal\u00e1bb h\u00e1rom ilyen c\u00edmen kiszabott \u00e9s v\u00e9glegess\u00e9 v\u00e1lt b\u00edrs\u00e1g eset\u00e9n a szak\u00e9rt\u0151t t\u00f6r\u00f6lik a NAV \u00e1ltal vezetett nyilv\u00e1ntart\u00e1sb\u00f3l.<\/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-90c2982 elementor-widget elementor-widget-spacer\" data-id=\"90c2982\" 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-94e429e elementor-widget elementor-widget-heading\" data-id=\"94e429e\" 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\">8.\tK\u00fclf\u00f6ldi ingatlanokn\u00e1l r\u00e9szletesebb lett az \u00e9rt\u00e9kel\u00e9si rendszer<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28d2844 elementor-widget elementor-widget-text-editor\" data-id=\"28d2844\" 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\u00fclf\u00f6ldi ingatlanok \u00e9rt\u00e9kel\u00e9s\u00e9n\u00e9l a szerz\u00e9s \u00e9v\u00e9ben f\u0151szab\u00e1ly szerint tov\u00e1bbra is a f\u00fcggetlen felek k\u00f6z\u00f6tti v\u00e9tel\u00e1rb\u00f3l vagy a k\u00fclf\u00f6ldi hat\u00f3s\u00e1g \u00e1ltal meg\u00e1llap\u00edtott \u00e9rt\u00e9kb\u0151l kell kiindulni, n\u00f6velve az \u00e9v v\u00e9g\u00e9ig elv\u00e9gzett \u00e9rt\u00e9kn\u00f6vel\u0151 beruh\u00e1z\u00e1sokkal. <strong>A k\u00f6vetkez\u0151 \u00e9vekben az el\u0151z\u0151 \u00e9v sz\u00e1m\u00edtott ingatlan\u00e9rt\u00e9ke az ad\u00f3z\u00f3 v\u00e1laszt\u00e1sa szerint \u00e9vente 3%-kal vagy az adott orsz\u00e1g hivatalos ingatlan\u00e1rindex\u00e9vel m\u00f3dos\u00edtand\u00f3.<\/strong><\/p><p>\u00a0<\/p><p>A beny\u00fajtott sz\u00f6veg k\u00fcl\u00f6n szab\u00e1lyt ad arra az esetre is, ha kor\u00e1bbi \u00e9vek sz\u00e1m\u00edtott \u00e9rt\u00e9ke nem \u00e1ll rendelkez\u00e9sre. Ilyenkor a r\u00e9gi szerz\u00e9si \u00e9rt\u00e9kb\u0151l kiindulva, \u00e9venk\u00e9nti index\u00e1l\u00e1ssal \u00e9s az \u00e9rt\u00e9kn\u00f6vel\u0151 beruh\u00e1z\u00e1sok figyelembev\u00e9tel\u00e9vel lehet eljutni a t\u00e1rgy\u00e9vi \u00e9rt\u00e9khez.<\/p><p>\u00a0<\/p><p>A <strong>k\u00fclf\u00f6ldi illet\u0151s\u00e9g\u0171 ad\u00f3alany<\/strong> <strong>belf\u00f6ldi ingatlanvagyonnal rendelkez\u0151 t\u00e1rsas\u00e1gban<\/strong> fenn\u00e1ll\u00f3 r\u00e9szesed\u00e9s\u00e9n\u00e9l szint\u00e9n pontos\u00edtott\u00e1k a sz\u00e1m\u00edt\u00e1st. A t\u00e1rsas\u00e1g <strong>magyar ingatlanainak sz\u00e1m\u00edtott \u00e9rt\u00e9k\u00e9b\u0151l levonhat\u00f3k az ingatlanok megszerz\u00e9s\u00e9hez, l\u00e9tes\u00edt\u00e9s\u00e9hez, fenntart\u00e1s\u00e1hoz vagy \u00e9rt\u00e9kn\u00f6vel\u0151 beruh\u00e1z\u00e1s\u00e1hoz k\u00f6zvetlen\u00fcl kapcsol\u00f3d\u00f3 tartoz\u00e1sok<\/strong>, \u00e9s az \u00edgy kapott nett\u00f3 \u00e9rt\u00e9k tulajdoni h\u00e1nyadra jut\u00f3 r\u00e9sze ker\u00fcl az ad\u00f3alapba.<\/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-8ed58b1 elementor-widget elementor-widget-spacer\" data-id=\"8ed58b1\" 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-49a0f28 elementor-widget elementor-widget-heading\" data-id=\"49a0f28\" 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\">9.\tA vagyonad\u00f3val \u00e9rintett c\u00e9gek feladatai nem t\u0171ntek el<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f5e759 elementor-widget elementor-widget-text-editor\" data-id=\"3f5e759\" 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 beny\u00fajtott v\u00e1ltozat t\u00f6bb adminisztrat\u00edv terhet enyh\u00edt, de a vagyonad\u00f3 tov\u00e1bbra sem kezelhet\u0151 kiz\u00e1r\u00f3lag a mag\u00e1nszem\u00e9ly tulajdonos ad\u00f3bevall\u00e1si k\u00e9rd\u00e9sek\u00e9nt.<\/p><p>\u00a0<\/p><p>From <strong>500 milli\u00f3 forintot meghalad\u00f3 saj\u00e1t t\u0151k\u00e9j\u0171 t\u00e1rsas\u00e1goknak<\/strong> tov\u00e1bbra is meg kell tudni hat\u00e1rozni a <strong>befektetett eszk\u00f6zk\u00e9nt kimutatott ingatlanok, t\u00e1rsas\u00e1gi r\u00e9szesed\u00e9sek \u00e9s \u00e9rt\u00e9kpap\u00edrok rejtett tartal\u00e9k\u00e1t<\/strong>, ha erre a tulajdonos vagyonad\u00f3j\u00e1nak kisz\u00e1m\u00edt\u00e1s\u00e1hoz sz\u00fcks\u00e9g van.<\/p><p>\u00a0<\/p><p>Ha a t\u00f6rv\u00e9ny alapj\u00e1n <strong>f\u00fcggetlen c\u00e9g\u00e9rt\u00e9kel\u00e9s v\u00e1lik sz\u00fcks\u00e9gess\u00e9 vagy alkalmazhat\u00f3v\u00e1<\/strong>, a belf\u00f6ldi <strong>t\u00e1rsas\u00e1g k\u00f6teles a c\u00e9g\u00e9rt\u00e9kel\u0151 \u00e1ltal k\u00e9rt adatokat \u00e9s inform\u00e1ci\u00f3kat 30 napon bel\u00fcl rendelkez\u00e9sre bocs\u00e1tani<\/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-37dab4e elementor-widget elementor-widget-spacer\" data-id=\"37dab4e\" 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-cca33c7 elementor-widget elementor-widget-heading\" data-id=\"cca33c7\" 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\">10.\tNem az ad\u00f3kalkul\u00e1ci\u00f3val \u00e9rdemes kezdeni<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab067e8 elementor-widget elementor-widget-text-editor\" data-id=\"ab067e8\" 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 parlament el\u00e9 ker\u00fclt javaslat alapj\u00e1n egyre pontosabban modellezhet\u0151, kit \u00e9s milyen nagys\u00e1grendben \u00e9rinthet a vagyonad\u00f3. Ett\u0151l m\u00e9g a t\u00e9nyleges ad\u00f3 kisz\u00e1m\u00edt\u00e1sa csak a folyamat v\u00e9ge.<\/p><p>\u00a0<\/p><p><strong>El\u0151sz\u00f6r fel kell m\u00e9rni, mely vagyonelemek tartoznak az ad\u00f3k\u00f6teles vagyonba, kinek a vagyon\u00e1ban kell azokat figyelembe venni, \u00e9s az egyes eszk\u00f6z\u00f6kre milyen \u00e9rt\u00e9kel\u00e9si m\u00f3dszer vonatkozik<\/strong>. A t\u00e1rsas\u00e1gi r\u00e9szesed\u00e9sekn\u00e9l k\u00fcl\u00f6n meg kell vizsg\u00e1lni t\u00f6bbek k\u00f6z\u00f6tt a holdingmin\u0151s\u00edt\u00e9st, a 100 milli\u00f3 \u00e9s 500 milli\u00f3 forintos saj\u00e1t t\u0151kehat\u00e1rokat, a kisebbs\u00e9gi r\u00e9szesed\u00e9sek korrekci\u00f3j\u00e1t \u00e9s az esetleges rejtett tartal\u00e9kokat.<\/p><p>\u00a0<\/p><p>A bizalmi vagyonkezel\u00e9sek \u00e9s mag\u00e1nalap\u00edtv\u00e1nyok eset\u00e9ben a kezelt vagyont \u00f6n\u00e1ll\u00f3 ad\u00f3alany szintj\u00e9n kell \u00e9rt\u00e9kelni, a kapcsolt vagyonkezel\u00e9si ad\u00f3alanyok pedig az 1 milli\u00e1rd forintos \u00e9rt\u00e9khat\u00e1rt egy\u00fcttesen csak egyszer alkalmazhatj\u00e1k.<\/p><p>\u00a0<\/p><p>Csak ezek ut\u00e1n \u00e1llap\u00edthat\u00f3 meg megalapozottan a t\u00e9nyleges ad\u00f3k\u00f6telezetts\u00e9g, \u00e9s az is, hogy a tulajdonosok \u00e1ltal kigondolt vagyontervez\u00e9si vagy struktur\u00e1l\u00e1si l\u00e9p\u00e9seket \u00e9rdemes-e megval\u00f3s\u00edtani.<\/p><p>\u00a0<\/p><p>A T\/930. sz\u00e1m\u00fa t\u00f6rv\u00e9nyjavaslat sz\u00f6vege a parlamenti elj\u00e1r\u00e1s sor\u00e1n m\u00e9g v\u00e1ltozhat. A m\u00e1r ismert szab\u00e1lyok alapj\u00e1n ugyanakkor m\u00e1r indokolt lehet a vagyonlelt\u00e1r \u00f6ssze\u00e1ll\u00edt\u00e1sa, a c\u00e9gr\u00e9szesed\u00e9sek el\u0151zetes \u00e9rt\u00e9kel\u00e9se \u00e9s az \u00e9rt\u00e9kel\u00e9shez sz\u00fcks\u00e9ges t\u00e1rsas\u00e1gi adatok \u00f6sszegy\u0171jt\u00e9se.<\/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-bbd42a9 e-con-full e-flex e-con e-child\" data-id=\"bbd42a9\" 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-79b055d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"79b055d\" 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 data-pm-slice=\"1 1 []\">Nem biztos benne, hogy a tervezett vagyonad\u00f3 milyen hat\u00e1ssal lehet az \u00d6n vagyoni helyzet\u00e9re \u00e9s t\u00e1rsas\u00e1gi r\u00e9szesed\u00e9seire? K\u00e9rje szak\u00e9rt\u0151ink 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-7753390 elementor-widget elementor-widget-button\" data-id=\"7753390\" 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\">Egyeztetn\u00e9k 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 class=\"elementor-element elementor-element-0f70c7a elementor-widget elementor-widget-text-editor\" data-id=\"0f70c7a\" 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><em>Legal disclaimer:<\/em><\/strong><em> Jelen \u00f6sszefoglal\u00f3 a 2026. okt\u00f3ber 27-\u00e9n beny\u00fajtott T\/930. sz\u00e1m\u00fa 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 t\u00f6rv\u00e9nyjavaslat tartalma a jogalkot\u00e1si folyamat sor\u00e1n v\u00e1ltozhat.<\/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-1f4cfc9 elementor-widget elementor-widget-text-editor\" data-id=\"1f4cfc9\" 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>This article was peer-reviewed by:<\/p><p><b>J\u00f3zsef Vizer<\/b><b><br \/><\/b>Vezet\u0151 ad\u00f3tan\u00e1csad\u00f3, c\u00e9gvezet\u0151<br \/>ICT Business Advisory Zrt.<\/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-1f965a4 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"1f965a4\" 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-b57c45c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"b57c45c\" 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-f4cebd6 elementor-widget elementor-widget-button\" data-id=\"f4cebd6\" 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\/en\/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-64d3e92 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"64d3e92\" 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-03b15f1 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"03b15f1\" 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-0dcf2cf elementor-widget elementor-widget-text-editor\" data-id=\"0dcf2cf\" 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-8375c58 elementor-widget elementor-widget-heading\" data-id=\"8375c58\" 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-ed6ae30 elementor-widget elementor-widget-text-editor\" data-id=\"ed6ae30\" 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-9a6a5a6 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"9a6a5a6\" 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-26ddebb elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"26ddebb\" 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>Start 2026 with a Competitive Edge \u2014 Get Ready Before the Year Ends!<\/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-4639e43 elementor-widget elementor-widget-button\" data-id=\"4639e43\" 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\">Get an Assessment!<\/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-3bd3d08 e-con-full e-flex e-con e-child\" data-id=\"3bd3d08\" 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<\/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>","protected":false},"excerpt":{"rendered":"<p>Vagyonad\u00f3 2026: beny\u00fajtott\u00e1k a t\u00f6rv\u00e9nyjavaslatot \u2013 t\u00f6bb ponton v\u00e1ltoztak a szab\u00e1lyok 2026. okt\u00f3ber 27-\u00e9n a Korm\u00e1ny beny\u00fajtotta az Orsz\u00e1ggy\u0171l\u00e9snek a vagyonad\u00f3r\u00f3l sz\u00f3l\u00f3 T\/930. sz\u00e1m\u00fa t\u00f6rv\u00e9nyjavaslatot. A parlament el\u00e9 ker\u00fclt sz\u00f6veg megtartja az okt\u00f3ber elej\u00e9n t\u00e1rsadalmi egyeztet\u00e9sre bocs\u00e1tott tervezet alapvet\u0151 rendszer\u00e9t, t\u00f6bb olyan szab\u00e1lyt azonban \u00e1t\u00edrtak vagy pontos\u00edtottak, amely a c\u00e9gtulajdonosok, a nagyobb saj\u00e1t t\u0151k\u00e9j\u0171 v\u00e1llalkoz\u00e1sok [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":20740,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20,25],"tags":[],"class_list":["post-20739","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 v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vagyonad\u00f3 2026: beny\u00fajtott\u00e1k a t\u00f6rv\u00e9nyjavaslatot<\/title>\n<meta name=\"description\" content=\"A beny\u00fajtott t\u00f6rv\u00e9nyjavaslat t\u00f6bb ponton elt\u00e9r a kor\u00e1bbi tervezett\u0151l. 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