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Raj podatkowy nad Dunajem? Plan finansowy Budapesztu zaszokował Europę

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Jeszcze w 2015 r. Prezydent Bronisław Komorowski w debacie telewizyjnej przestrzegał przed podatkami „wysokimi jak na Węgrzech”. Paradoksalne obecnie to właśnie nad Dunajem najszybciej obniżane są kolejne stawki podatków. Co prawda stawka VAT jest dalej najwyższa w Unii Europejskiej, jednak pozostałe daniny na rzecz państwa są znacznie niższe niż np. w Polsce. Jeśli zastanawiasz się nad przeniesieniem bądź założeniem firmy za granicą to właśnie doskonały moment na założenie spółki na Węgrzech i to z kilku powodów. Natomiast ten najbardziej spektakularny to oczywiście  zapowiedziana przez premiera Viktora Orbana nowa stawka podatku od osób prawnych, która od 1.01.2017 r wynosić będzie 9 % i będzie to najniższa stawka w całej Unii Europejskiej.
Nie sposób ukryć, że wprowadzona zmiana jest wynikiem wzrostu gospodarczego na Węgrzech, który można zauważyć już od kilku lat. Węgry, jako członek Unii Europejskiej stawiają na liberalne reformy, a ich PKB notuje stały wzrost. W ciągu dwóch lat indeks giełdowy BUX urósł o 92 % (przez ten sam okres WIG spadł o -0,69%). Podatek dochodowy od osób prawnych jeszcze przed reformą należał do najniższych stawek w Europie (10% dla podstawy do 500 mln forintów i 19% dla podstawy powyżej 500 mln forintów). Przy tak atrakcyjnym położeniu geograficznym i wspaniałej, turystycznej stolicy, obniżenie stawki CIT do 9 % stanowi przysłowiową „wisienkę na torcie”.
Na Węgrzech istnieje kilka typów spółek, wśród których największym zainteresowaniem cieszy się spółka z ograniczoną odpowiedzialnością (Kft). Jej regulacja jest bardzo podobna do naszej sp. z o.o. Posiada osobowość prawną, a minimalny kapitał zakładowy wynosi 3.000.000 HUF i jest to kwota w całości zadeklarowana. Spółka odpowiada do wysokości swojego majątku, a wspólnicy z zasady pozbawieni są odpowiedzialności indywidualnej, ryzykując jedynie wniesionymi do spółki wkładami. Może zostać założona zarówno przez osoby fizyczne, jaki i osobę prawną. Udziały mogą być różnej wielkości, jednak wartość jednego udziału nie może być mniejsza niż 100.000 HUF i podzielne bez reszty przez 10.000 HUF.
Pomijając nową stawkę CIT oraz podobną regulację spółki Kft do naszej sp. z o.o. należy również zwrócić uwagę na jej cechy, które z pewnością stanowią zalety dla zagranicznych inwestorów. Przede wszystkim nie ma obowiązku powoływania miejscowych wspólników czy członków zarządu, więc spółka może być w całości kierowana i kontrolowana przez osoby nieposiadające węgierskiego obywatelstwa. Co równie ważne, do założenia samej spółki nie jest wymagana osobista wizyta na Węgrzech. Taka wizyta wymagana będzie jedynie przy otwarciu konta bankowego, dlatego sugeruje się często w trakcie jednej podróży założyć spółkę oraz otworzyć dla niej konto w banku.
Sama rejestracja spółki jest szybka, a niemal jednocześnie spółka otrzymuje numer VAT UE. Z kolei wysoka stawka VAT (27 %) nie będzie naliczana w wewnątrzwspólnotowych relacjach spółki z zagranicznymi kontrahentami. Kolejną zaletą, na którą należy zwrócić uwagę jest możliwość założenia unijnego rachunek bankowego, z opcją dokonywania przelewów również w polskiej walucie.
Obniżenie stawki podatku CIT do najniższej w Europie jest zaledwie początkiem zmian w prawie podatkowym  uchwalanym w Budapeszcie. Planowane jest również zmniejszenie podatku od wynagrodzeń, tak aby zwiększyć pensje aż o 40 proc. w ciągu kilku najbliższych lat, co pomogłoby Węgrom wyjść poza model gospodarczy oparty na taniej sile roboczej. Jak informuje raport BMI Research- presja na podwyżkę wynagrodzeń jest widoczna w całej Europie Środkowej i Wschodniej, a w regionie rośnie niedobór siły roboczej. Wykwalifikowani pracownicy koncentrują się w zachodniej części kontynentu, gdzie pensje są znacznie wyższe niż na wschodzie. Wprowadzane zmiany świadczyć zatem mogą o tym, że Węgry z jednej strony chcą pozyskać nowych inwestorów, a z drugiej zatrzymać już wykwalifikowanych pracowników przed emigracją na zachód.
Co ciekawe, Węgry już stały się bardzo atrakcyjne dla firm z krajów, które są obecnie popularne jako kierunek przeprowadzki wśród polskich przedsiębiorców. Jak doniosła we wrześniu Czeska Agencja Kapitałowo-Informacyjna (ČEKIA) od 2009 r. do 2012 r. liczba czeskich firm na Węgrzech wzrosła o 41 %, a firm słowackich o ponad 50 %.
Podobnie jak to opisywaliśmy w naszym wpisie na temat Bułgarii, z racji niewielkiej odległości z Węgier do Polski, rozpoczęcie w tym kraju działalności gospodarczej i faktycznie przeniesienie swoich struktur jest możliwe bez naruszenia klauzuli o unikaniu opodatkowania.
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  1. „Podobnie jak to opisywaliśmy w naszym wpisie na temat Bułgarii, z racji niewielkiej odległości z Węgier do Polski, rozpoczęcie w tym kraju działalności gospodarczej i faktycznie przeniesienie swoich struktur jest możliwe bez naruszenia klauzuli o unikaniu opodatkowania.”
    Chodzi o to, że łatwo i tanio będzie można udowodnić częste przebywanie na Węgrzech? Polecieć, pozbierać trochę rachunków i biletów?

  2. Chytry dwa razy traci,mam na myśli pazernych władców w Polsce.

  3. Wiktor Orban znow pozytywnie zaskakuje. Proponuje zebysmy wypowiedzieli Wegrom wojne I natychmiast sie poddali moze wreszcie ktos zadbalby o nasze interesy

  4. a w Polsce sprawdzają po którym obciążeniu zobowiązaniem podatkowym obywatela krew zaleje, a może uda się uzyskać 110% przychodów z podatków

  5. A po co udowadniać przebywanie na Węgrzech? Spółka ma rezydencję podatkową na Węgrzech (podobnie jak bułgarska). Jedyną kwestią jest to, czy i jak zadeklaruje się w Polsce dochody uzyskiwane z dywidendy na Węgrzech.

  6. Spoko, spoko. Jak długo VO jest u władzy? Ja oczekuję podobnego kierunku polityki od JK & S-ka, po paru latach. Póki co zaczynają dopiero porządkować burdel pozostawiony przez zdemoralizowane geszefciarstwo no i muszą przekonać wyborców, że nie popełnili błędu głosując na PiS.

  7. Póki co jest ok, ale w zamierzeniu powinni dążyć do likwidacji CIT i zastąpienia go niskim podatkiem przychodowym, a dla osób fizycznych wprowadzić podatek pogłówny zamiast procentowego PIT. No bo dlaczego karać obywatela wyższą kwotą podatku za to, że więcej zarabia.

  8. Żeby jeszcze korporacje w Polsce chetniej przechodziły na współpracę z pracownikami na umowę z jednoosobową firmą. Niestety tutaj jest opór i strach przed polskim fiskusem.

  9. Wszędzie zmniejszają się podatki od osób prawnych, czyli dla spółek będącymi w większości dużymi podmiotami. Żeby jeszcze zmniejszyły się podatki dla małych przedsiębiorców. Oczywiście mam na myśli przede wszystkim Polskę.

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