New transfer pricing disclosure form now available

The amended Decree 32/2017 of the Ministry for National Economy was published in late December, in the frame of which taxpayers subject to transfer pricing documentation will also be obliged to submit a transfer pricing related report as part of their annual corporate income tax return. The Hungarian Tax Administration has recently published the complemented 29 and 29EUD forms otherwise serving for the purposes of annual corporate income tax returns, which will also be suitable for the new transfer pricing disclosure. However, when publishing this newsletter, form 2229 to be serving for the purposes of the FY2022 corporate tax return has not been published yet, it is expected to be available in the upcoming days.

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Tax Newsletter 2023/02

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Nagy Gabriella
Nagy Gabriella Head of International Transfer Pricing Center Budapest

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