On 30 November 2023, Act LXXXIII of 2023 on the amendment
of certain tax laws and Act LXXXIV of 2023 on additional
taxes to ensure a global minimum tax level and amending certain tax
laws in this context (hereinafter jointly: the Autumn Tax
Package) were promulgated.
The Autumn Tax Package proposes to make comprehensive changes to
the Hungarian tax system and introduces a number of new legal
institutions. In order to provide a more detailed and comprehensive
picture of the changes, the Autumn Tax Package is presented in a
series of professional publications, the present, fifth part of
which is devoted to changes related to the small
business tax, energy suppliers' income tax, public health
products tax, public utility lines tax, advertising tax, retail
sales tax, local taxes, property transfer tax and the contributions
to be paid by airlines (the first part on corporate
tax is available here, the second one on tax
administration here, the third part on VAT here, and
