Under a new act entered into force on 16 March 2017, certain fees and duties relating to building authority proceedings and company registration proceedings have been modified or erased, for the purpose of reducing the administrative burdens of the citizens and companies.
As a main modification, proceedings for occupancy permits, the acknowledgement of occupancy and the proceedings of special authorities relating to new residential buildings with less than 300 sqm of net floor space and constructed on the basis of a building permit are exempt from duties and administrative service fees. According to the new rules, natural persons may retrieve a copy of a not authentic land registry extract as electronic document twice a year free of charge. In addition, the plot formation proceeding for plot division or plot merger for the purpose of the formation of consolidated estates is also exempt from duties. Furthermore, the amount of the duty for a certificate issued by the building authority and for requesting a supervisory action by the construction supervisory authority will be reduced to HUF 3,000.
Another significant change is that, the company registration proceedings (including the simplified registration proceeding) of the limited liability companies, sole proprietorships, general partnerships and limited partnerships are exempt from stamp duties and publishing fees, in order to facilitate the foundation of these types of companies.