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Acquisition of shares in a company holding real estate in
Hungary
• The acquisition of a legal entity which qualifies as a «company
holding domestic real estate» (belföldi ingatlanvagyonnal
rendelkez társaság) is also subject to stamp duty. A legal
entity qualifies as a «company holding domestic real estate»,
if at least 75% of its booked assets consist of Hungarian
real properties, or otherwise the entity owns (directly or
indirectly) at least 75% of the shares of a company holding
domestic real estate.
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Investors Guide to Europe 2015