Tax Webinar- Taxation aspects of providing support and employment for refugees

Tax Webinar

21. April 2022, 9-00- 10.30

Registration until: 19. April 2022

Agenda

Free supply of goods and services, donations of money to Ukrainian refugees – The relevant provisions of the Personal Income Tax Act, with special attention to the question whether these can be considered as tax-exempt, charitable public donations or assistance to indigent persons. What are the criteria and delimitation characteristics for these tax-exempt forms of benefit.

Does it affect the tax burden if the recipient of the benefit is:

• a relative of a Ukrainian citizen who is the provider’s employee, or
• an employee of a Ukrainian sister company and his/her relative?

What would be the expected documentation in these cases (given the difficulties in obtaining a certificate of residence)?

Examples that have arisen so far with our clients and are relevant from the point of view of the presentation:

• Free supply of services: refugees are transported from the border to Budapest by a driver service, and then provided with accommodation in an apartment rented by the company.
• Cash donation: the company provides cash donations (not based on a fundraising) to employees of its Ukrainian sister company.
• Free supply of goods: providing goods (either own or purchased) directly to refugees.

Speakers

Dr. Dr. Zoltán Kiss, Head of the Department of Personal Income Tax and Contributions Regulation, Ministry of Finance: The personal income tax treatment of donation-type free benefits (30 minutes)

Dr. Dániel H. Nagy, Director, Tax and Legal Services Mazars Kft.: The treatment of donated free benefits in terms of other tax types (15 minutes)

• Value-added tax (VAT)
• Corporate income tax (+ the checking of the registration of NGOs)
• Levies and fees

Dr. Dániel H. Nagy, Director, Tax and Legal Services Mazars Kft.: Employment support for Ukrainian refugees (15 minutes)

• Government Decree 96/2022 (conditions and administration of the support)
• Deductibility of VAT in case of the provision of passenger transport and accommodation
• Q&A (20 minutes)

Important information

• The webinar is in Hungarian.
• Our webinar is free, but registration is needed.
• We send you the link on 20. 04. to able to join the webinar. 
• Please send your questions to eszter.rozgonyi@mazars.hu until 04.18.
• During the webinar our chat function is operating. 
• In case of unsuccessful registration, please contact us on office@mazars.hu.

If you want to participate on the webinar, please contact us on the following mail address and phone:

Eszter Rozgonyi, Marketing and communication manager, eszter.rozgonyi@mazars.hu,   06 20 772 10 26