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Hungary: Amendments to GloBE notification form

Following ministerial decree effective February 26, 2026

april 21, 2026

The tax authority on February 20, 2026, published guidance amending the GloBE notification form, following a ministerial decree effective on February 26, 2026.

The amendments introduce new mandatory reporting fields, clarify the status of designated local organizations, and expand disclosures on qualification under the Minimum Tax Act, including joint ventures.

The amendments apply for the first time to top‑up tax liabilities for tax years beginning in 2025, with optional application for tax years beginning in 2024.
 

For more information, contact a KPMG tax professional in Hungary:

Gábor Zachár | gabor.zachar@kpmg.hu
Beáta Nieder | beata.nieder@kpmg.hu
Zsófia Varga | zsofia.gyomber-varga@kpmg.hu

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