You will need to pay 13%, 8% or 0% Social Contribution Tax ("szochó") on the return from partially or fully withdrawn assets. 13% - if the account is terminated during the contribution year or the first 3 years. 8% - at the end of the third year, ergo at the end of Holding Period 1, as well as when the TBSZ account breaks during the 4th or 5th year. 0% - if the TBSZ matures at the end of the 5th year, ergo at the end of Holding Period 2.
Tax Treatment depends on the individual circumstances of each client and may be subject to change in the future.