Madarsko ide zaviest transakcnu dan 0.3% aj na burzove obchody
Pre potvrdenie som to hladal aj v madarcine:
https://www.portfolio.hu/gazdasag/20220 ... yen-548917
Je to z 3.6.2022. Detailnejsie som to nestudoval, ale vsimol som si, ze chcu aby to platilo aj na take sluzby ako Revolut alebo Transferwise. Z toho mi vychadza, ze aj na retail. Ci sa to bude vztahovat na zahranicnych zakaznikov tychto institucii neviem povedat.
Nechcem sirit paniku, tak naprv si to radsej precitajte...
Moj nazor je ten, ze ak by sa to vztahovalo aj na nas, tak IB musi odist z Madarska. Lebo ak by som chcel kupit APPL za 10k, tak IB zaplatim poplatok povedzme $0.5 a Madarsku musim odviest 25e(strop 10000HUF) ako transakcnu dan. To by bol des.
Prelozene do eng cez translate:
Changes in the financial transaction tax
Paragraph 4 of the Decree extends the
obligation to pay transaction fees to securities trading. It includes: "an investment firm pursuant to Act CXXXVIII of 2007 on Investment Firms and Commodity Exchange Service Providers and the Rules on the Activities They May Perform (hereinafter: the Bszt.), As well as credit institutions and financial institutions; credit institution pursuant to Act CCXXXVII of 2013 on Enterprises (hereinafter: credit institution)
after the acquisition of a financial instrument with an ISIN identifier issued by KELER Central Securities Depository Private Limited Company as defined in Section 6 a) –c) of the Bszt.is required to establish, declare and pay the transaction tax through self-taxation in accordance with paragraphs 2 to 9.
Based on this, we can say that the service provider (and then in practice the customer, because the fee is expected to be passed on) has to pay tax on the customers ’purchase of securities, not after the sale.
The basis of the
transaction fee is the value (purchase price) of the financial instrument credited to the customer account (securities account), provided that this value is denominated in a foreign currency, it must be converted into HUF at the official exchange rate published by the Magyar Nemzeti Bank on the settlement date. The rate of the transaction fee pursuant to this § is
0.3 per cent of the basis of the fee, but not more than HUF 10,000 per receipt.
The obligation to pay the transaction fee pursuant to this § arises on the day of the fulfillment of the purchase of the financial instrument.
The purchase of a financial instrument is exempt from the financial transaction tax obligation if the investment service is provided by the Hungarian State Treasury or the institution operating
the Postal Clearing Center .
The investment firm, the credit institution shall establish the obligation to pay the transaction fee pursuant to this Section on a monthly basis until the 20th day of the month following the day of performance, and shall declare and pay it rounded to HUF 1,000 on a form standardized by the state tax authority. The provisions of this § shall apply for the first time to the obligation to pay transaction fees due by 20 September 2022.
Article 15 of the Decree stipulates that
0.3 per cent of the basis of the financial transaction tax, but not more than HUF 10,000 per payment transaction. So far, the maximum value has been HUF 6,000. This paragraph also states that Act CXVI of 2012 on the Financial Transaction Tax. Unlike the Pti. Act (hereinafter: the Pti. Act), the Pti. The Act shall also apply to persons performing payment service, credit and money lending, money exchange and money exchange intermediation activities as
cross-border services in Hungary , with the exceptions specified in this section.
With this ,
the government essentially targeted new types of financial intermediaries with a foreign background, which are becoming increasingly popular in Hungary as well , which is not unexpected, as Minister of Economic Development Márton Nagy had predicted in the background discussion last week that Revolut and Transferwise I want to subdue.
A person providing a cross-border service in Hungary pursuant to paragraph (1) shall apply to the Pti. TV.
In order to register a person providing cross-border services in Hungary pursuant to subsection (1) with the state tax authority, he must register with the state tax authority by 1 September 2022 on a separate form provided by the state tax authority. from 1 July. If a person providing cross-border services in Hungary pursuant to subsection (1) becomes subject to the obligation to pay transaction fees after 1 July 2022, he must register with the state tax authority by the 1st day of the month following the date of becoming the subject. Based on the registration, the state tax authority shall register the person providing cross-border services in Hungary in accordance with paragraph (1).
A Pti. TV. Contrary to Section 7 (1) (h), the rate of the financial transaction fee is 0.3 per cent of the basis of the financial transaction fee, but not more than HUF 10 thousand per payment transaction. TV. In the case of Section 6 (1) (c), per transfer or payment, if the institution operating the Postal Clearing Center is obliged to pay the transaction fee.
Pisem to sem, lebo to asi bude mat dopad na IB, ci ostane v Madarsku po tomto.