Asset inventory and tax return
An itemised inventory would underpin valuation and proposed self-assessment. Preparing now is not the same as filing an already operational wealth-tax return.
Based on the supplied draft. The rules described have not been verified as effective law; the final provisions may change.
Inventory: a complete, verifiable picture
Following section 1’s disclosure principle and the proposed return contents, the inventory links each asset to its holder, value, method and source.
- asset identification, location and ownership share
- calculated value, currency and valuation method
- supporting records and reference date
- qualifying debt, legal basis and outstanding amount
Preparing for a return
Section 25 would require assessment, filing and payment by 31 August of the following year where tax is payable. The return would contain asset identifiers, values and methods, debts and tax reductions. This deadline belongs to the supplied draft and is not a verified current obligation.
Records and missing evidence
We prepare a document list and flag missing valuations and unresolved data. Sections 26–30 address records and verification. Final filing arrangements can only be established after adopted rules and official requirements are known.
Six-person boutique team. Personal responsibility. Attorney confidentiality.
Our established multilingual team combines a designated matter lead with a coordinated service and legal project management to review complex wealth. Information learned in the course of legal practice is handled under the rules on attorney confidentiality.
Meet our firmFrequently asked questions
What should an asset inventory contain?
Record asset identification, holder and ownership share, value, currency, valuation method and source, together with substantiated debts.
Must I already file a wealth-tax return?
The supplied draft does not establish adoption. The 31 August filing deadline in section 25 is a draft provision; final procedures require separate verification.
Open draft (Hungarian)