匈牙利财政部公布财富税草案：净资产超10亿福林部分按1%征税 超1000亿部分税率1.5%
匈牙利财政部已公布财富税法草案文本。据路透社与 IMI Daily 报道，草案规定：个人净资产超过10亿福林（约308万美元）的部分，按每年1%征税；超过1,000亿福林（约3.08亿美元）的部分，税率升至1.5%。计税范围包括房地产、投资、公司股权以及位于匈牙利境外的资产，贷款可从税基中扣除。
总理 Peter Magyar 10月6日在 Facebook 视频中提出这一方案，兑现其所属 Tisza 党的竞选承诺。Tisza 党在今年4月选举中击败执政16年的 Viktor Orbán 领导的 Fidesz 党，新政府面对约占国内生产总值7.5%的预算赤字。
草案如获通过，将于今年12月15日生效，首期税单以2026年12月31日持有的财富计征，2027年8月31日前申报缴纳。旅居国外者持有的匈牙利房产与公司股权同样计税；匈牙利公民在国外居住满十年后才不再视同居民。草案说明备忘录多处注明，政府尚未就该提案进行讨论、文本不代表政府立场。公众咨询已于10月14日截止，国会表决时间尚未公布。
Hungary Publishes Wealth Tax Draft: 1% Above 1 Billion Forint, 1.5% Above 100 Billion
Hungary's Finance Ministry has published the draft text of a wealth tax law. According to Reuters and IMI Daily, net wealth above 1 billion forints (about $3.08 million) would be taxed at 1% a year, and the portion above 100 billion forints (about $308 million) at 1.5%. The tax base covers real estate, investments, company holdings and assets held outside Hungary, with loans deductible.
Prime Minister Peter Magyar presented the plan in a Facebook video on October 6, delivering on a campaign promise of his Tisza party, which defeated Viktor Orban's Fidesz party in April's election after 16 years in power. The new government faces a budget deficit projected at about 7.5% of GDP.
If passed, the law would take effect on December 15, with the first bill assessed on wealth held on December 31, 2026, and returns and payment due by August 31, 2027. People living abroad would also owe the tax on Hungarian property and company stakes, and Hungarian citizens count as resident until they have lived outside the country for ten years. The draft's explanatory memorandum repeatedly notes that the government has not discussed the proposal and the text cannot be taken as the government's position. Public consultation closed on October 14; no date for a parliamentary vote has been announced.
来源：GSM·美国（原文链接）
图片来源：图：布达佩斯匈牙利国会大厦。来源：Wikimedia Commons，CC0 / Photo: The Hungarian Parliament Building in Budapest. Source: Wikimedia Commons, CC0
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