3.8. Tax-Free Stake In Start-Up

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Hungary /3. Payroll and particular aspects of employee remuneration / 3.8. Tax-free stake in start-up

Commentary

Hungary

From 2024, an employee can acquire a stake in a start-up, unlisted company for nil cost or at below market value without triggering an income tax charge.

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5.3.4 SIPSI declaration

5.2 Employee registration

1.3.1 Monthly filings

Introduction

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

4.5 Employer provided accommodation

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3.8. Tax-free stake in start-up

Hungary

5.3.4 SIPSI declaration

5.2 Employee registration

1.3.1 Monthly filings

Introduction

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

4.5 Employer provided accommodation

2.3.3 Lump sum wage and church tax

6.1.1 EU social security agreement

4.2 Company car

5.3 Foreign employers

5.3.1 Short term business visitors

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

1.2 How are filings done?

2.2.4 Contributions for employers of 20+ employees

3.7.2 Sick pay

3.7.3 Sale of shares

8.1 Penalties for late tax filing and late payment

3.3 Leave of absence

1.1 Introduction: overview of the domestic payroll system

2.1.3 Tax calculation

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3.8. Tax-free stake in start-up

Hungary

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