{"id":1996,"date":"2017-02-23T11:15:36","date_gmt":"2017-02-23T10:15:36","guid":{"rendered":"https:\/\/blogs.dlapiper.com\/advocatus\/?p=1996"},"modified":"2023-01-04T11:38:56","modified_gmt":"2023-01-04T10:38:56","slug":"vat-implications-of-real-estate-transactions-in-hungary","status":"publish","type":"post","link":"https:\/\/blogs.dlapiper.com\/advocatus\/2017\/02\/vat-implications-of-real-estate-transactions-in-hungary\/","title":{"rendered":"VAT Implications of Real Estate Transactions in Hungary"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1996\" class=\"elementor elementor-1996\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5005c647 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5005c647\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7254cb9f\" data-id=\"7254cb9f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ced7264 elementor-widget elementor-widget-text-editor\" data-id=\"ced7264\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Investments in real estate are taking off in Hungary, and although acquisitions are exempt from the value-added tax (VAT) according to the general rule, in reality most transactions \u2013 for example those targeting new real properties \u2013 have important VAT implications that should not be neglected.<\/strong><\/p>\n<p>The growth of the commercial and residential real estate markets has been a hot topic in Hungary for a while. With new investors coming in, it should not be forgotten that acquiring a real property in Hungary may require the purchaser to pay value-added tax (VAT) based on the specific circumstances of the transaction. It is therefore important to explore the VAT implications before the acquisition takes place, taking into account the VAT status of the parties and the target property.<\/p>\n<p><\/p><\/div><\/div><\/div><\/div><\/div><\/section><\/div> &hellip;<p class=\"ast-the-content-more-link\"> <a class=\"\" href=\"https:\/\/blogs.dlapiper.com\/advocatus\/2017\/02\/vat-implications-of-real-estate-transactions-in-hungary\/\"> <span class=\"screen-reader-text\">VAT Implications of Real Estate Transactions in Hungary<\/span>Read More &raquo;<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Investments in real estate are taking off in Hungary, and although acquisitions are exempt from the value-added tax (VAT) according to the general rule, in reality most transactions \u2013 for example those targeting new real properties \u2013 have important VAT implications that should not be neglected.<\/p>\n","protected":false},"author":471,"featured_media":2878,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[387],"tags":[352,420,1024,1221,666,1025,1023,418,1022,1222,419,1026],"coauthors":[721],"class_list":["post-1996","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ingatlan","tag-adojog","tag-afa","tag-applicable-rates","tag-b2b-transactions","tag-real-estate","tag-reverse-charge","tag-statutory-exemptions","tag-tax","tag-tax-exemption","tag-value-added-tax","tag-vat","tag-vat-structuring"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>VAT Implications of Real Estate Transactions in Hungary<\/title>\n<meta name=\"description\" content=\"The growth of the commercial and residential real estate markets has been a hot topic in Hungary for a 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