You are responsible for determining, declaring, and paying the tax to the NAV through self-assessment. If you withdraw assets from your TBSZ - fully or partially -before your TBSZ ceases, as well if your TBSZ ceases at the end of Holding Period 2, then you will be provided a TBSZ tax certificate issued via the Client Portal until 31 January of the following year.
If your TBSZ ceases at the end of Holding Period 2 (after 5 years from the end of collection year), and your income is subject to 0% tax rate, then you don't have to include this income into your Hungarian Personal Income Tax return.
If you are a foreign tax resident in addition to your Hungarian tax residency, please consult the tax authority or tax advisor of the country of your tax residency on the tax liabilities arising under your tax law.
Additional Information
Tax Treatment depends on the individual circumstances of each client and may be subject to change in the future.