Változás jöhet az adózásban Trump miatt

Under the new transfer pricing rules, the preparation of Benefit and DEMPE tests will be an important part of the 2026 transfer pricing documentation. Substantiating the actual economic benefit of services provided between related parties, as well as identifying where value is created in relation to intangible assets, may require significant preparation. It is therefore advisable to begin collecting the necessary information during the year.

The 17th Amendment to the Fundamental Law has entered into force, significantly broadening the Constitutional Court’s powers to review tax and budget-related legislation. The change may create new avenues of legal remedy in cases where a tax rule imposes a disproportionate burden, has retroactive effect, or violates the principle of legal certainty.