Asset inventory: which documents should you prepare?
A useful document list links every value to its source and separates unresolved items.
Based on the supplied draft. The rules described have not been verified as effective law; the final provisions may change.
Four records for each asset
Record the identifier, holder and ownership share, valuation source and supporting evidence for related debts. A property contract, bank statement and company accounts each provide different information and cannot substitute for one another.
Reference date and verification
The draft generally uses year-end wealth (section 5). Valuation data and substantiated debt dates would therefore need alignment. Preserve market comparisons with their source and date, and record currencies.
Missing items and confidential transfer
List missing documents, disputed claims and assets needing an expert separately. Do not include detailed records in an initial enquiry email; agree transfer arrangements with the firm first.
Frequently 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)