The Hungarian Government has published a draft bill introducing a wealth tax from 2026. Under the current proposal, the first tax liability could arise in respect of assets held on December 31, 2026, with the related tax return and payment due in 2027. The proposal is currently under public consultation and may still change before enactment. From a global mobility perspective, the rules are particularly relevant because an individual’s tax residence would determine whether worldwide wealth or only certain Hungarian-connected assets fall within the scope of the tax, while specific exemptions and tax treaty provisions may also affect the final tax position.

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Fuente: Vialto Partners