An important change for SZÉP cards: the provisions regarding unused amounts have been changed

Government Decree of 381/2022. (X. 6.) on the emergency rules for the use of SZÉP (Széchenyi Recreation) cards has brought a significant change in the treatment of unused amounts. From now on, the SZÉP card service provider will be obliged to deduct a one-time fee of 15% of the amount which has not been used up by the account holder in one-year.
In our newsletter, we review the existing regulation as well as the new provisions.

To read the whole newsletter below.

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Tax Newsletter 2022/17.