Tax Webinar- Taxation aspects of providing support and employment for refugees
21. April 2022, 9-00- 10.30
Registration until: 19. April 2022
Free supply of goods and services, donations of money to Ukrainian refugees – The relevant provisions of the Personal Income Tax Act, with special attention to the question whether these can be considered as tax-exempt, charitable public donations or assistance to indigent persons. What are the criteria and delimitation characteristics for these tax-exempt forms of benefit.
Does it affect the tax burden if the recipient of the benefit is:
- a relative of a Ukrainian citizen who is the provider’s employee, or
- an employee of a Ukrainian sister company and his/her relative?
What would be the expected documentation in these cases (given the difficulties in obtaining a certificate of residence)?
Examples that have arisen so far with our clients and are relevant from the point of view of the presentation:
- Free supply of services: refugees are transported from the border to Budapest by a driver service, and then provided with accommodation in an apartment rented by the company.
- Cash donation: the company provides cash donations (not based on a fundraising) to employees of its Ukrainian sister company.
- Free supply of goods: providing goods (either own or purchased) directly to refugees.
Dr. Dr. Zoltán Kiss, Head of the Department of Personal Income Tax and Contributions Regulation, Ministry of Finance: The personal income tax treatment of donation-type free benefits (30 minutes)
Dr. Dániel H. Nagy, Director, Tax and Legal Services Mazars Kft.: The treatment of donated free benefits in terms of other tax types (15 minutes)
- Value-added tax (VAT)
- Corporate income tax (+ the checking of the registration of NGOs)
- Levies and fees
Dr. Dániel H. Nagy, Director, Tax and Legal Services Mazars Kft.: Employment support for Ukrainian refugees (15 minutes)
- Government Decree 96/2022 (conditions and administration of the support)
- Deductibility of VAT in case of the provision of passenger transport and accommodation
- Q&A (20 minutes)
- The webinar is in Hungarian.
- Our webinar is free, but registration is needed.
- We send you the link on 20. 04. to able to join the webinar.
- Please send your questions to email@example.com until 04.18.
- During the webinar our chat function is operating.
- In case of unsuccessful registration, please contact us on firstname.lastname@example.org.
If you want to participate on the webinar, please contact us on the following mail address and phone:
Eszter Rozgonyi, Marketing and communication manager, email@example.com, 06 20 772 10 26