Tax Webinar- Taxation aspects of providing support and employment for refugees

Online webinar with tax experts from the Ministry of Finance and Mazars, on 21 April 2022. Learn about tax issues related to the support and employment of refugees from Ukraine.

Tax Webinar

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)

Important information

  • 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 until 04.18.
  • During the webinar our chat function is operating. 
  • In case of unsuccessful registration, please contact us on


If you want to participate on the webinar, please contact us on the following mail address and phone:

Eszter Rozgonyi, Marketing and communication manager,,   06 20 772 10 26