On 13 July 2026 Parliament adopted, and on 18 July 2026 promulgated, the seventeenth amendment to the Fundamental Law of Hungary, as a result of which the framework for the constitutional review of domestic tax and budgetary legislation will change substantially.
For more than a decade a stringent rule constrained the Constitutional Court: where public debt exceeded half of gross domestic product, the Court could annul financial and tax legislation only in the most exceptional circumstances – for example, where fundamental human rights were impaired. The amendment now adopted has repealed the relevant paragraphs of Article 37 of the Fundamental Law, so that this constraint will no longer impede the substantive review of legislation. As a result, statutes concerning central taxes, duties, customs duties and the framework rules for local taxes will once again be subject to full constitutional control.
The change significantly widens the scope for businesses and individuals in tax disputes. If, in future, a newly introduced tax rule imposes a disproportionately heavy financial burden, takes effect retrospectively, or is drafted in terms that are obscure and undermine legal certainty, affected parties will have a substantially greater prospect of recourse to the Constitutional Court.
It is important to emphasise, however, that the strict formal and legal preconditions for the Court’s procedure (including proof that the petitioner is directly affected) will remain in place; tax statutes will not become automatically challengeable by any person.
Should you have any questions regarding the above, please feel free to contact our expert colleague.
Do you have any questions?
Please do not hesitate to contact our expert colleague:
The tax environment for trusts and private foundations may undergo significant changes. The bill would abolish the five-year tax exemption rule, introduce new tax deferral provisions and payment ordering rules, and impose annual reporting obligations and mandatory tax authority audits. Existing structures and their documentation should therefore be reviewed as soon as possible.
The Hungarian Tax Authority has published version 2.0 of the eVAT XSD, which may become available in the test environment from July 2026. With the planned phase-out of ÁNYK, VAT return processes are gradually shifting to the eVAT system. Therefore, affected businesses should review their systems, data connections and internal processes in due time.
A lakóingatlanokhoz kapcsolódó gépjármű-beállók áfakezelése több tényezőtől függ. Nem elegendő pusztán azt vizsgálni, hogy garázsról, beállóról vagy parkolóhelyről van-e szó: a műszaki kialakítás, a jogi minősítés és az értékesítés módja együtt határozza meg a helyes áfamértéket.
Kollégáink hamarosan felveszik önnel a kapcsolatot!