Business valuation
Business valuation and the wealth tax
The draft would value unlisted shareholdings under specific rules, so book value alone may not reflect the tax base.
Valuation factors
Under sections 12–19 and Annex I of the draft, both equity and an earnings-based value could play a role.
- equity and hidden reserves
- earning capacity
- specific rules for holding structures
- treatment of minority interests
Why prepare early?
A well-documented, consistent valuation reduces uncertainty and can be decisive in any later dispute.
Legal and financial perspectives combined
We assess valuation questions together with the corporate background and your ownership goals. We assist clients throughout Hungary, both in person and online.