The legislation aims to align Hungarian law with EU directives by regulating crypto-asset reporting and implementing global minimum tax rules.
Hungary’s government has presented Bill No. T/12802 on the implementation of DAC8 and DAC9 in the parliament on 14 October 2025.
The primary goal of the legislation is to harmonise Hungarian law with European Union directives, specifically addressing reporting obligations for crypto-assets and establishing rules for the global minimum tax level.
The proposed amendments to Act XXXVII of 2013 introduce new chapters and detailed regulations for the automatic exchange of information concerning income, financial accounts, and specifically crypto-asset transactions and global minimum tax reporting among member states and other jurisdictions. Furthermore, the bill outlines administrative requirements, such as reporting deadlines, data retention periods, and penalties for non-compliance, aiming to enhance tax transparency and combat tax evasion.
The bill includes provisions to implement the Amending Directives to the 2011 Directive on Administrative Cooperation, namely, Directive (EU) 2023/2226 (DAC8) and Directive (EU) 2025/872 (DAC9). Both directives are required to be transposed by the end of this year.
Concerning DAC8, a significant portion of the amendments introduces a new regulatory regime for crypto assets. This establishes specific reporting and due diligence requirements for mandated crypto asset service providers. Meanwhile, the legislation incorporates rules for the filing of information related to the supplementary taxes intended to ensure the global minimum tax level (DAC9).
The bill sets out Hungary’s implementing rules for the DPI MCAA and CARF MCAA signed in November 2024, as well as for the CRS Addendum signed in September 2025. It also updates the laws on the CRS and CbCR MCAA to include new jurisdictions that joined in the previous year.
