Who benefits from the new cafeteria rules? Pursuant to the government’s economy protection action plan, as communicated in late May, from 1 July 2019, the rate of the social contribution tax will be decreased from 19.5% to 17.5%.

The related amendment of the law was submitted separately from the summer tax package and was already passed by Parliament on the following day, which means that taxpayers can definitely calculate with the change announced already in connection with their July payments. The question arises how this mid-year change will affect the cafeteria packages announced by employers for 2019, as well as the documentations already prepared in connection with these. 

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Tax Newsletter 2019/7
Tax Newsletter 2019/7