{"id":4673,"date":"2026-10-07T17:07:27","date_gmt":"2026-10-07T15:07:27","guid":{"rendered":"https:\/\/taxense.hu\/?p=4673"},"modified":"2026-10-07T17:08:31","modified_gmt":"2026-10-07T15:08:31","slug":"az-extraprofit-adok-es-a-globalis-minimumado-2025","status":"publish","type":"post","link":"https:\/\/taxense.hu\/en\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/","title":{"rendered":"Az extraprofitad\u00f3k \u00e9s a glob\u00e1lis minimumad\u00f3 – 2025"},"content":{"rendered":"

A 2025-\u00f6s \u00e9v tov\u00e1bbi v\u00e1ltoz\u00e1sokat hoz az ad\u00f3z\u00e1s ter\u00fclet\u00e9n, amelyek k\u00f6z\u00fcl k\u00e9t kiemelt t\u00e9m\u00e1r\u00f3l t\u00e1j\u00e9koztatunk: az extraprofitad\u00f3k helyzet\u00e9r\u0151l \u00e9s a glob\u00e1lis minimumad\u00f3r\u00f3l.
Ezek az int\u00e9zked\u00e9sek \u00faj adminisztrat\u00edv k\u00f6telezetts\u00e9geket \u00e9s szab\u00e1lyokat hoznak, amelyekr\u0151l \u00e9rdemes id\u0151ben t\u00e1j\u00e9koz\u00f3dni \u00e9s felk\u00e9sz\u00fclni.<\/p>\n\n\n\n

Extraprofitad\u00f3k helyzete 2025-ben<\/span><\/strong><\/p>\n\n\n\n

A 356\/2024 (XI.21.) Korm. rendelet \u00e9rtelm\u00e9ben az extraprofitad\u00f3k ter\u00e9n 2025-ben az al\u00e1bbi szab\u00e1lyoz\u00e1sok lesznek \u00e9rv\u00e9nyben:<\/p>\n\n\n\n

Ad\u00f3 t\u00edpusa<\/strong><\/td>2025-re<\/strong><\/td><\/tr>
Hitelint\u00e9zeti extraprofithad\u00f3<\/td>Meghosszabb\u00edtva 2025-re is<\/td><\/tr>
A l\u00e9git\u00e1rsas\u00e1gok hozz\u00e1j\u00e1rul\u00e1s<\/td>2024-ben megsz\u0171nt<\/td><\/tr>
Gy\u00f3gyszer forgalmaz\u00f3k<\/td>2025-re megsz\u0171nik<\/td><\/tr>
T\u00e1vh\u0151szolg\u00e1ltat\u00e1s<\/td>2025-re megsz\u0171nik<\/td><\/tr>
T\u00e1vk\u00f6zl\u00e9si szolg\u00e1ltat\u00f3k<\/td>2025-re megsz\u0171nik<\/td><\/tr>
P\u00e9nz\u00fcgyi tranzakci\u00f3s illet\u00e9k<\/td>V\u00e1ltozatlan<\/td><\/tr>
Biztos\u00edt\u00e1si ad\u00f3r\u00f3l<\/td>2025-re marad m\u00f3dos\u00edtott m\u00e9rt\u00e9kkel<\/td><\/tr>
Kiskereskedelmi ad\u00f3<\/td>A 2024-es m\u00e9rt\u00e9kek hat\u00e1lyosan 2025-re is<\/td><\/tr>
B\u00e1ny\u00e1szat<\/td>2025-re megsz\u0171nik<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
    \n
  • Fontos kiemelni, hogy m\u00edg t\u00f6bb ad\u00f3nem megsz\u0171nik 2025-t\u0151l (p\u00e9ld\u00e1ul a gy\u00f3gyszerforgalmaz\u00f3k vagy t\u00e1vk\u00f6zl\u00e9si szolg\u00e1ltat\u00f3k ad\u00f3ja), egyes ad\u00f3nemek v\u00e1ltozatlanul \u00e9rv\u00e9nyben maradnak vagy m\u00f3dos\u00edtott m\u00e9rt\u00e9kkel alkalmazand\u00f3k, mint p\u00e9ld\u00e1ul a hitelint\u00e9zeti extraprofitad\u00f3 vagy a biztos\u00edt\u00e1si ad\u00f3.<\/li>\n<\/ul>\n\n\n\n

    Glob\u00e1lis minimumad\u00f3 \u2013 Fontos hat\u00e1rid\u0151k \u00e9s teend\u0151k<\/span><\/strong><\/p>\n\n\n\n

    A glob\u00e1lis minimumad\u00f3 t\u00f6rv\u00e9ny 2025-ben \u00e9letbe l\u00e9p\u0151 el\u0151\u00edr\u00e1sai \u00faj k\u00f6telezetts\u00e9geket vezetnek be a nemzetk\u00f6zi csoporttagok sz\u00e1m\u00e1ra, k\u00fcl\u00f6n\u00f6s tekintettel az ad\u00f3el\u0151leg-bevall\u00e1sra, -fizet\u00e9sre, \u00e9s a bejelent\u00e9si k\u00f6telezetts\u00e9gekre. Ezek:<\/p>\n\n\n\n

      \n
    • A belf\u00f6ldi kieg\u00e9sz\u00edt\u0151 ad\u00f3ra vonatkoz\u00f3 ad\u00f3el\u0151leg<\/strong>-bevall\u00e1st \u00e9s -fizet\u00e9st a magyarorsz\u00e1gi csoporttagoknak legk\u00e9s\u0151bb az \u00e9rintett ad\u00f3\u00e9vet k\u00f6vet\u0151 11. h\u00f3nap 20-ig kell teljes\u00edteni (pl. norm\u00e1l \u00fczleti \u00e9veseknek els\u0151 alkalommal 2025. november 20-ig).<\/li>\n\n\n\n
    • GLOBE Bejelent\u00e9s<\/strong> \u2013 2024. december 31-ig (m\u00e1r teljes\u00edtve)\n
        \n
      • A GLOBE bejelent\u00e9s c\u00e9lja a csoporttagok \u00e9s a csoport ad\u00f3z\u00e1si st\u00e1tusz\u00e1nak r\u00f6gz\u00edt\u00e9se az ad\u00f3hat\u00f3s\u00e1g r\u00e9sz\u00e9re. A bejelent\u00e9s tartalmazza t\u00f6bbek k\u00f6z\u00f6tt:\n
          \n
        • a csoporttagok azonos\u00edt\u00f3 adatait \u00e9s min\u0151s\u00edt\u00e9s\u00fcket,<\/li>\n\n\n\n
        • a v\u00e1llalatcsoportra vonatkoz\u00f3 adatokat,<\/li>\n\n\n\n
        • a belf\u00f6ldi csoporttagok sz\u00e1m\u00e1t,<\/li>\n\n\n\n
        • valamint a csoporttag nyilatkozat\u00e1t arr\u00f3l, hogy milyen t\u00edpus\u00fa kieg\u00e9sz\u00edt\u0151 ad\u00f3t fog fizetni (QDMTT, IIR, UTPR).<\/li>\n<\/ul>\n<\/li>\n\n\n\n
        • A GLOBE bejelent\u00e9shez sz\u00fcks\u00e9ges nyomtatv\u00e1ny az ad\u00f3hat\u00f3s\u00e1g honlapj\u00e1n \u00e9rhet\u0151 el magyar \u00e9s angol nyelv\u0171 kit\u00f6lt\u00e9si \u00fatmutat\u00f3val.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
        • CbC Jelent\u00e9s (Country-by-Country Reporting)<\/strong>\n
            \n
          • A 24T201T nyomtatv\u00e1nyon kell teljes\u00edteni a 2024. \u00e9vre vonatkoz\u00f3 t\u00e1rsas\u00e1giad\u00f3-inform\u00e1ci\u00f3kat tartalmaz\u00f3 bejelent\u00e9st. A bejelent\u00e9s sor\u00e1n meg kell adni:\n
              \n
            • a c\u00e9gcsoport elnevez\u00e9s\u00e9t,<\/li>\n\n\n\n
            • a c\u00e9gcsoport \u00fczleti \u00e9v\u00e9t,<\/li>\n\n\n\n
            • CbCR-t k\u00e9sz\u00edt\u0151 tagv\u00e1llalatot \u00e9s annak ad\u00f3\u00fcgyi illet\u0151s\u00e9g\u00e9t.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"

              A 2025-\u00f6s \u00e9v tov\u00e1bbi v\u00e1ltoz\u00e1sokat hoz az ad\u00f3z\u00e1s ter\u00fclet\u00e9n, amelyek k\u00f6z\u00fcl k\u00e9t kiemelt t\u00e9m\u00e1r\u00f3l t\u00e1j\u00e9koztatunk: az extraprofitad\u00f3k helyzet\u00e9r\u0151l \u00e9s a glob\u00e1lis minimumad\u00f3r\u00f3l.Ezek az int\u00e9zked\u00e9sek \u00faj adminisztrat\u00edv k\u00f6telezetts\u00e9geket \u00e9s szab\u00e1lyokat hoznak, amelyekr\u0151l \u00e9rdemes id\u0151ben t\u00e1j\u00e9koz\u00f3dni \u00e9s felk\u00e9sz\u00fclni. Extraprofitad\u00f3k helyzete 2025-ben A 356\/2024 (XI.21.) Korm. rendelet \u00e9rtelm\u00e9ben az extraprofitad\u00f3k ter\u00e9n 2025-ben az al\u00e1bbi szab\u00e1lyoz\u00e1sok lesznek \u00e9rv\u00e9nyben: Ad\u00f3 […]<\/p>","protected":false},"author":3,"featured_media":4608,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","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":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[43],"tags":[47,158,157],"class_list":["post-4673","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ado-adovaltozas-adomegtakaritas-adooptimalizalas","tag-ado","tag-extraprofitadok","tag-globalis-minimumado"],"acf":[],"yoast_head":"\nAz extraprofitad\u00f3k \u00e9s a glob\u00e1lis minimumad\u00f3 - 2025 - TAXENSE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxense.hu\/en\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Az extraprofitad\u00f3k \u00e9s a glob\u00e1lis minimumad\u00f3 - 2025 - TAXENSE\" \/>\n<meta property=\"og:description\" content=\"A 2025-\u00f6s \u00e9v tov\u00e1bbi v\u00e1ltoz\u00e1sokat hoz az ad\u00f3z\u00e1s ter\u00fclet\u00e9n, amelyek k\u00f6z\u00fcl k\u00e9t kiemelt t\u00e9m\u00e1r\u00f3l t\u00e1j\u00e9koztatunk: az extraprofitad\u00f3k helyzet\u00e9r\u0151l \u00e9s a glob\u00e1lis minimumad\u00f3r\u00f3l.Ezek az int\u00e9zked\u00e9sek \u00faj adminisztrat\u00edv k\u00f6telezetts\u00e9geket \u00e9s szab\u00e1lyokat hoznak, amelyekr\u0151l \u00e9rdemes id\u0151ben t\u00e1j\u00e9koz\u00f3dni \u00e9s felk\u00e9sz\u00fclni. Extraprofitad\u00f3k helyzete 2025-ben A 356\/2024 (XI.21.) Korm. rendelet \u00e9rtelm\u00e9ben az extraprofitad\u00f3k ter\u00e9n 2025-ben az al\u00e1bbi szab\u00e1lyoz\u00e1sok lesznek \u00e9rv\u00e9nyben: Ad\u00f3 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxense.hu\/en\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"TAXENSE\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/TaxenseConsulting\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-07T15:07:27+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-07T15:08:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/taxense.hu\/wp-content\/uploads\/2026\/10\/EXTRAPROFIT.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"taxense\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"taxense\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/\"},\"author\":{\"name\":\"taxense\",\"@id\":\"https:\/\/taxense.hu\/#\/schema\/person\/79562aabdb95e5ffe5dc64436550bba6\"},\"headline\":\"Az extraprofitad\u00f3k \u00e9s a glob\u00e1lis minimumad\u00f3 – 2025\",\"datePublished\":\"2026-10-07T15:07:27+00:00\",\"dateModified\":\"2026-10-07T15:08:31+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/\"},\"wordCount\":533,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/taxense.hu\/#organization\"},\"image\":{\"@id\":\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/taxense.hu\/wp-content\/uploads\/2026\/10\/EXTRAPROFIT.png\",\"keywords\":[\"ad\u00f3\",\"extraprofitad\u00f3k\",\"glob\u00e1lis minimumad\u00f3\"],\"articleSection\":[\"ad\u00f3\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/\",\"url\":\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/\",\"name\":\"Az extraprofitad\u00f3k \u00e9s a glob\u00e1lis minimumad\u00f3 - 2025 - TAXENSE\",\"isPartOf\":{\"@id\":\"https:\/\/taxense.hu\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/taxense.hu\/wp-content\/uploads\/2026\/10\/EXTRAPROFIT.png\",\"datePublished\":\"2026-10-07T15:07:27+00:00\",\"dateModified\":\"2026-10-07T15:08:31+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/#primaryimage\",\"url\":\"https:\/\/taxense.hu\/wp-content\/uploads\/2026\/10\/EXTRAPROFIT.png\",\"contentUrl\":\"https:\/\/taxense.hu\/wp-content\/uploads\/2026\/10\/EXTRAPROFIT.png\",\"width\":1080,\"height\":1080},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Kezd\u0151lap\",\"item\":\"https:\/\/taxense.hu\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Az extraprofitad\u00f3k \u00e9s a glob\u00e1lis minimumad\u00f3 – 2025\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/taxense.hu\/#website\",\"url\":\"https:\/\/taxense.hu\/\",\"name\":\"TAXENSE\",\"description\":\"CONSULTING\",\"publisher\":{\"@id\":\"https:\/\/taxense.hu\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/taxense.hu\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/taxense.hu\/#organization\",\"name\":\"TAXENSE\",\"url\":\"https:\/\/taxense.hu\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/taxense.hu\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/taxense.hu\/wp-content\/uploads\/2021\/09\/taxense_logo_72dp_uj2.png\",\"contentUrl\":\"https:\/\/taxense.hu\/wp-content\/uploads\/2021\/09\/taxense_logo_72dp_uj2.png\",\"width\":204,\"height\":64,\"caption\":\"TAXENSE\"},\"image\":{\"@id\":\"https:\/\/taxense.hu\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/TaxenseConsulting\",\"https:\/\/www.instagram.com\/taxenseconsulting\/\",\"https:\/\/www.linkedin.com\/company\/taxenseconsulting\/about\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/taxense.hu\/#\/schema\/person\/79562aabdb95e5ffe5dc64436550bba6\",\"name\":\"taxense\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/taxense.hu\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/a9ba9699866ef130c54e608377e982ada98107aeaba719b3d6f8b1ddb5a0b8da?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/a9ba9699866ef130c54e608377e982ada98107aeaba719b3d6f8b1ddb5a0b8da?s=96&d=mm&r=g\",\"caption\":\"taxense\"},\"url\":\"https:\/\/taxense.hu\/en\/author\/taxense\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Az extraprofitad\u00f3k \u00e9s a glob\u00e1lis minimumad\u00f3 - 2025 - TAXENSE","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/taxense.hu\/en\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/","og_locale":"en_GB","og_type":"article","og_title":"Az extraprofitad\u00f3k \u00e9s a glob\u00e1lis minimumad\u00f3 - 2025 - TAXENSE","og_description":"A 2025-\u00f6s \u00e9v tov\u00e1bbi v\u00e1ltoz\u00e1sokat hoz az ad\u00f3z\u00e1s ter\u00fclet\u00e9n, amelyek k\u00f6z\u00fcl k\u00e9t kiemelt t\u00e9m\u00e1r\u00f3l t\u00e1j\u00e9koztatunk: az extraprofitad\u00f3k helyzet\u00e9r\u0151l \u00e9s a glob\u00e1lis minimumad\u00f3r\u00f3l.Ezek az int\u00e9zked\u00e9sek \u00faj adminisztrat\u00edv k\u00f6telezetts\u00e9geket \u00e9s szab\u00e1lyokat hoznak, amelyekr\u0151l \u00e9rdemes id\u0151ben t\u00e1j\u00e9koz\u00f3dni \u00e9s felk\u00e9sz\u00fclni. Extraprofitad\u00f3k helyzete 2025-ben A 356\/2024 (XI.21.) Korm. rendelet \u00e9rtelm\u00e9ben az extraprofitad\u00f3k ter\u00e9n 2025-ben az al\u00e1bbi szab\u00e1lyoz\u00e1sok lesznek \u00e9rv\u00e9nyben: Ad\u00f3 […]","og_url":"https:\/\/taxense.hu\/en\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/","og_site_name":"TAXENSE","article_publisher":"https:\/\/www.facebook.com\/TaxenseConsulting","article_published_time":"2026-10-07T15:07:27+00:00","article_modified_time":"2026-10-07T15:08:31+00:00","og_image":[{"width":1080,"height":1080,"url":"https:\/\/taxense.hu\/wp-content\/uploads\/2026\/10\/EXTRAPROFIT.png","type":"image\/png"}],"author":"taxense","twitter_card":"summary_large_image","twitter_misc":{"Written by":"taxense","Estimated reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/#article","isPartOf":{"@id":"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/"},"author":{"name":"taxense","@id":"https:\/\/taxense.hu\/#\/schema\/person\/79562aabdb95e5ffe5dc64436550bba6"},"headline":"Az extraprofitad\u00f3k \u00e9s a glob\u00e1lis minimumad\u00f3 – 2025","datePublished":"2026-10-07T15:07:27+00:00","dateModified":"2026-10-07T15:08:31+00:00","mainEntityOfPage":{"@id":"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/"},"wordCount":533,"commentCount":0,"publisher":{"@id":"https:\/\/taxense.hu\/#organization"},"image":{"@id":"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/#primaryimage"},"thumbnailUrl":"https:\/\/taxense.hu\/wp-content\/uploads\/2026\/10\/EXTRAPROFIT.png","keywords":["ad\u00f3","extraprofitad\u00f3k","glob\u00e1lis minimumad\u00f3"],"articleSection":["ad\u00f3"],"inLanguage":"en-GB","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/","url":"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/","name":"Az extraprofitad\u00f3k \u00e9s a glob\u00e1lis minimumad\u00f3 - 2025 - TAXENSE","isPartOf":{"@id":"https:\/\/taxense.hu\/#website"},"primaryImageOfPage":{"@id":"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/#primaryimage"},"image":{"@id":"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/#primaryimage"},"thumbnailUrl":"https:\/\/taxense.hu\/wp-content\/uploads\/2026\/10\/EXTRAPROFIT.png","datePublished":"2026-10-07T15:07:27+00:00","dateModified":"2026-10-07T15:08:31+00:00","breadcrumb":{"@id":"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/#primaryimage","url":"https:\/\/taxense.hu\/wp-content\/uploads\/2026\/10\/EXTRAPROFIT.png","contentUrl":"https:\/\/taxense.hu\/wp-content\/uploads\/2026\/10\/EXTRAPROFIT.png","width":1080,"height":1080},{"@type":"BreadcrumbList","@id":"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/az-extraprofit-adok-es-a-globalis-minimumado-2025\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Kezd\u0151lap","item":"https:\/\/taxense.hu\/"},{"@type":"ListItem","position":2,"name":"Az extraprofitad\u00f3k \u00e9s a glob\u00e1lis minimumad\u00f3 – 2025"}]},{"@type":"WebSite","@id":"https:\/\/taxense.hu\/#website","url":"https:\/\/taxense.hu\/","name":"TAXENSE","description":"CONSULTING","publisher":{"@id":"https:\/\/taxense.hu\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/taxense.hu\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/taxense.hu\/#organization","name":"TAXENSE","url":"https:\/\/taxense.hu\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/taxense.hu\/#\/schema\/logo\/image\/","url":"https:\/\/taxense.hu\/wp-content\/uploads\/2021\/09\/taxense_logo_72dp_uj2.png","contentUrl":"https:\/\/taxense.hu\/wp-content\/uploads\/2021\/09\/taxense_logo_72dp_uj2.png","width":204,"height":64,"caption":"TAXENSE"},"image":{"@id":"https:\/\/taxense.hu\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/TaxenseConsulting","https:\/\/www.instagram.com\/taxenseconsulting\/","https:\/\/www.linkedin.com\/company\/taxenseconsulting\/about\/"]},{"@type":"Person","@id":"https:\/\/taxense.hu\/#\/schema\/person\/79562aabdb95e5ffe5dc64436550bba6","name":"taxense","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/taxense.hu\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/a9ba9699866ef130c54e608377e982ada98107aeaba719b3d6f8b1ddb5a0b8da?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a9ba9699866ef130c54e608377e982ada98107aeaba719b3d6f8b1ddb5a0b8da?s=96&d=mm&r=g","caption":"taxense"},"url":"https:\/\/taxense.hu\/en\/author\/taxense\/"}]}},"_links":{"self":[{"href":"https:\/\/taxense.hu\/en\/wp-json\/wp\/v2\/posts\/4673","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxense.hu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxense.hu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxense.hu\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/taxense.hu\/en\/wp-json\/wp\/v2\/comments?post=4673"}],"version-history":[{"count":2,"href":"https:\/\/taxense.hu\/en\/wp-json\/wp\/v2\/posts\/4673\/revisions"}],"predecessor-version":[{"id":4675,"href":"https:\/\/taxense.hu\/en\/wp-json\/wp\/v2\/posts\/4673\/revisions\/4675"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxense.hu\/en\/wp-json\/wp\/v2\/media\/4608"}],"wp:attachment":[{"href":"https:\/\/taxense.hu\/en\/wp-json\/wp\/v2\/media?parent=4673"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxense.hu\/en\/wp-json\/wp\/v2\/categories?post=4673"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxense.hu\/en\/wp-json\/wp\/v2\/tags?post=4673"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}