This is how we can pay taxes in 2024: a summary of the package of proposals amending next year’s tax laws

By: Trademagazin Date: 2023. 06. 15. 12:12

On June 6, the Government submitted to the Parliament (No. T/4243) the bill containing the latest tax package (“Proposal”), the main points of which are described in this newsletter.

Changes affecting air passenger transport contractors

Based on the Proposal, for air passenger transport contractors (i.e. those contractors whose net sales revenue is at least 75% from air passenger transport services and related services in the tax year), the local business tax location is the airport from which their flights depart. In their case, the air passenger transport service provided on the entrepreneur’s flights departing from Hungary and the consideration for the service provided together with it are part of their net sales.

Changes affecting labor hire companies

In the area of jurisdiction of the municipality where the employees hired by the labor agency work for a total of at least 1,440 hours within the tax year, the labor agency has a place of business.