{"id":958,"date":"2022-12-14T17:55:49","date_gmt":"2022-12-14T16:55:49","guid":{"rendered":"https:\/\/pkf.hu\/?p=958"},"modified":"2024-12-11T13:49:54","modified_gmt":"2024-12-11T12:49:54","slug":"agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax","status":"publish","type":"post","link":"https:\/\/pkf.hu\/en\/2022\/12\/14\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\/","title":{"rendered":"Agreement is reached in relation to the adoption of the EU Directive on Global Minimum Tax"},"content":{"rendered":"\n

On 12 December 2022, the EU Member States have reached a unanimous agreement to implement the Directive on the global minimum taxation and advised the European Council to launch the formal adoption of the relevant Directive. <\/p>\n\n\n\n

The Directive has to be transposed into member states\u2019 national law by the end of 2023. From a Hungarian perspective, a significant development is that the scope of covered taxes for the purposes of the global minimum tax will likely include local business tax besides corporate income tax (resulting in a higher effective tax rate for Hungary and potentially lower top-up tax payable, if any). For more details on global minimum tax, please see our newsletter dated 10 March 2022.<\/p>\n\n\n\n

<\/p>\n\n\n\n

Should you have any questions in relation to the above topic or any other tax related matter, please contact our tax advisors:<\/p>\n\n\n\n

Vadkerti Kriszti\u00e1n
Managing Director, Tax Partner
vadkerti.krisztian@pkf.hu<\/a><\/p>\n\n\n\n

P\u00e9nzely M\u00e1rta
Tax Manager
penzely.marta@pkf.hu<\/a><\/p>\n\n\n\n

Sz\u00e9kely G\u00e1bor
Tax Manager
szekely.gabor@pkf.hu<\/a><\/p>\n\n\n\n

This newsletter provides only high-level information and insufficient for tax advisory purposes. We reserve the right to change the information and opinions presented thereof, without prior notification. Neither PKF nor its partners and employees are responsible for the completeness and accuracy of the newsletter nor for any damages resulting from actions and inactions established thereon.<\/em><\/p>\n\n\n\n

PKF Hungary is a member firm of the PKF International Limited family of legally independent firms and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm or firms.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

On 12 December 2022, the EU Member States have reached […]<\/p>\n","protected":false},"author":1,"featured_media":956,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"class_list":["post-958","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-in-english"],"acf":[],"yoast_head":"\nAgreement is reached in relation to the adoption of the EU Directive on Global Minimum Tax - PKF Hungary<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pkf.hu\/en\/2022\/12\/14\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Agreement is reached in relation to the adoption of the EU Directive on Global Minimum Tax - PKF Hungary\" \/>\n<meta property=\"og:description\" content=\"On 12 December 2022, the EU Member States have reached […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pkf.hu\/en\/2022\/12\/14\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\/\" \/>\n<meta property=\"og:site_name\" content=\"PKF Hungary\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/PKF.Hungary\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-12-14T16:55:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-12-11T12:49:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/pkf.hu\/wp-content\/uploads\/2022\/12\/global-minimum-tax.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"900\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"codebuild\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"codebuild\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/pkf.hu\\\/en\\\/2022\\\/12\\\/14\\\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/pkf.hu\\\/en\\\/2022\\\/12\\\/14\\\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\\\/\"},\"author\":{\"name\":\"codebuild\",\"@id\":\"https:\\\/\\\/pkf.hu\\\/en\\\/#\\\/schema\\\/person\\\/c420c62a37f834a0c1594601bbaab96d\"},\"headline\":\"Agreement is reached in relation to the adoption of the EU Directive on Global Minimum Tax\",\"datePublished\":\"2022-12-14T16:55:49+00:00\",\"dateModified\":\"2024-12-11T12:49:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/pkf.hu\\\/en\\\/2022\\\/12\\\/14\\\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\\\/\"},\"wordCount\":270,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/pkf.hu\\\/en\\\/2022\\\/12\\\/14\\\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/pkf.hu\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/global-minimum-tax.jpg\",\"articleSection\":[\"News in English\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/pkf.hu\\\/en\\\/2022\\\/12\\\/14\\\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/pkf.hu\\\/en\\\/2022\\\/12\\\/14\\\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\\\/\",\"url\":\"https:\\\/\\\/pkf.hu\\\/en\\\/2022\\\/12\\\/14\\\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\\\/\",\"name\":\"Agreement is reached in relation to the adoption of the EU Directive on Global Minimum Tax - PKF Hungary\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/pkf.hu\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/pkf.hu\\\/en\\\/2022\\\/12\\\/14\\\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/pkf.hu\\\/en\\\/2022\\\/12\\\/14\\\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/pkf.hu\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/global-minimum-tax.jpg\",\"datePublished\":\"2022-12-14T16:55:49+00:00\",\"dateModified\":\"2024-12-11T12:49:54+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/pkf.hu\\\/en\\\/#\\\/schema\\\/person\\\/c420c62a37f834a0c1594601bbaab96d\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/pkf.hu\\\/en\\\/2022\\\/12\\\/14\\\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/pkf.hu\\\/en\\\/2022\\\/12\\\/14\\\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/pkf.hu\\\/en\\\/2022\\\/12\\\/14\\\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\\\/#primaryimage\",\"url\":\"https:\\\/\\\/pkf.hu\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/global-minimum-tax.jpg\",\"contentUrl\":\"https:\\\/\\\/pkf.hu\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/global-minimum-tax.jpg\",\"width\":1200,\"height\":900},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/pkf.hu\\\/en\\\/2022\\\/12\\\/14\\\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Kezd\u0151lap\",\"item\":\"https:\\\/\\\/pkf.hu\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Agreement is reached in relation to the adoption of the EU Directive on Global Minimum Tax\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/pkf.hu\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/pkf.hu\\\/en\\\/\",\"name\":\"PKF Hungary\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/pkf.hu\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/pkf.hu\\\/en\\\/#\\\/schema\\\/person\\\/c420c62a37f834a0c1594601bbaab96d\",\"name\":\"codebuild\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/cec23d592ca6a49deb89921195a7939eec009def3e2be85a1621cbfa0523d4e9?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/cec23d592ca6a49deb89921195a7939eec009def3e2be85a1621cbfa0523d4e9?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/cec23d592ca6a49deb89921195a7939eec009def3e2be85a1621cbfa0523d4e9?s=96&d=mm&r=g\",\"caption\":\"codebuild\"},\"sameAs\":[\"https:\\\/\\\/pkf.hu\"],\"url\":\"https:\\\/\\\/pkf.hu\\\/en\\\/author\\\/codebuild\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Agreement is reached in relation to the adoption of the EU Directive on Global Minimum Tax - PKF Hungary","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/pkf.hu\/en\/2022\/12\/14\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\/","og_locale":"en_US","og_type":"article","og_title":"Agreement is reached in relation to the adoption of the EU Directive on Global Minimum Tax - PKF Hungary","og_description":"On 12 December 2022, the EU Member States have reached […]","og_url":"https:\/\/pkf.hu\/en\/2022\/12\/14\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\/","og_site_name":"PKF Hungary","article_publisher":"https:\/\/www.facebook.com\/PKF.Hungary\/","article_published_time":"2022-12-14T16:55:49+00:00","article_modified_time":"2024-12-11T12:49:54+00:00","og_image":[{"width":1200,"height":900,"url":"https:\/\/pkf.hu\/wp-content\/uploads\/2022\/12\/global-minimum-tax.jpg","type":"image\/jpeg"}],"author":"codebuild","twitter_card":"summary_large_image","twitter_misc":{"Written by":"codebuild","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/pkf.hu\/en\/2022\/12\/14\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\/#article","isPartOf":{"@id":"https:\/\/pkf.hu\/en\/2022\/12\/14\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\/"},"author":{"name":"codebuild","@id":"https:\/\/pkf.hu\/en\/#\/schema\/person\/c420c62a37f834a0c1594601bbaab96d"},"headline":"Agreement is reached in relation to the adoption of the EU Directive on Global Minimum Tax","datePublished":"2022-12-14T16:55:49+00:00","dateModified":"2024-12-11T12:49:54+00:00","mainEntityOfPage":{"@id":"https:\/\/pkf.hu\/en\/2022\/12\/14\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\/"},"wordCount":270,"commentCount":0,"image":{"@id":"https:\/\/pkf.hu\/en\/2022\/12\/14\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\/#primaryimage"},"thumbnailUrl":"https:\/\/pkf.hu\/wp-content\/uploads\/2022\/12\/global-minimum-tax.jpg","articleSection":["News in English"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/pkf.hu\/en\/2022\/12\/14\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/pkf.hu\/en\/2022\/12\/14\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\/","url":"https:\/\/pkf.hu\/en\/2022\/12\/14\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\/","name":"Agreement is reached in relation to the adoption of the EU Directive on Global Minimum Tax - PKF Hungary","isPartOf":{"@id":"https:\/\/pkf.hu\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/pkf.hu\/en\/2022\/12\/14\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\/#primaryimage"},"image":{"@id":"https:\/\/pkf.hu\/en\/2022\/12\/14\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\/#primaryimage"},"thumbnailUrl":"https:\/\/pkf.hu\/wp-content\/uploads\/2022\/12\/global-minimum-tax.jpg","datePublished":"2022-12-14T16:55:49+00:00","dateModified":"2024-12-11T12:49:54+00:00","author":{"@id":"https:\/\/pkf.hu\/en\/#\/schema\/person\/c420c62a37f834a0c1594601bbaab96d"},"breadcrumb":{"@id":"https:\/\/pkf.hu\/en\/2022\/12\/14\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/pkf.hu\/en\/2022\/12\/14\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/pkf.hu\/en\/2022\/12\/14\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\/#primaryimage","url":"https:\/\/pkf.hu\/wp-content\/uploads\/2022\/12\/global-minimum-tax.jpg","contentUrl":"https:\/\/pkf.hu\/wp-content\/uploads\/2022\/12\/global-minimum-tax.jpg","width":1200,"height":900},{"@type":"BreadcrumbList","@id":"https:\/\/pkf.hu\/en\/2022\/12\/14\/agreement-is-reached-in-relation-to-the-adoption-of-the-eu-directive-on-global-minimum-tax\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Kezd\u0151lap","item":"https:\/\/pkf.hu\/en\/"},{"@type":"ListItem","position":2,"name":"Agreement is reached in relation to the adoption of the EU Directive on Global Minimum Tax"}]},{"@type":"WebSite","@id":"https:\/\/pkf.hu\/en\/#website","url":"https:\/\/pkf.hu\/en\/","name":"PKF Hungary","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/pkf.hu\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/pkf.hu\/en\/#\/schema\/person\/c420c62a37f834a0c1594601bbaab96d","name":"codebuild","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/cec23d592ca6a49deb89921195a7939eec009def3e2be85a1621cbfa0523d4e9?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/cec23d592ca6a49deb89921195a7939eec009def3e2be85a1621cbfa0523d4e9?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/cec23d592ca6a49deb89921195a7939eec009def3e2be85a1621cbfa0523d4e9?s=96&d=mm&r=g","caption":"codebuild"},"sameAs":["https:\/\/pkf.hu"],"url":"https:\/\/pkf.hu\/en\/author\/codebuild\/"}]}},"_links":{"self":[{"href":"https:\/\/pkf.hu\/en\/wp-json\/wp\/v2\/posts\/958","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pkf.hu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pkf.hu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pkf.hu\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/pkf.hu\/en\/wp-json\/wp\/v2\/comments?post=958"}],"version-history":[{"count":0,"href":"https:\/\/pkf.hu\/en\/wp-json\/wp\/v2\/posts\/958\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pkf.hu\/en\/wp-json\/wp\/v2\/media\/956"}],"wp:attachment":[{"href":"https:\/\/pkf.hu\/en\/wp-json\/wp\/v2\/media?parent=958"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pkf.hu\/en\/wp-json\/wp\/v2\/categories?post=958"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pkf.hu\/en\/wp-json\/wp\/v2\/tags?post=958"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}