{"id":756,"date":"2024-10-01T19:37:15","date_gmt":"2024-10-01T19:37:15","guid":{"rendered":"https:\/\/www.offixeurope.hu\/?p=756"},"modified":"2024-10-01T19:37:21","modified_gmt":"2024-10-01T19:37:21","slug":"a-kulfoldi-maganszemelyek-jogosultsaga-a-csaladi-kedvezmenyre","status":"publish","type":"post","link":"https:\/\/www.wpt-kf0a.79-172-252-106.cpanel.site\/?p=756","title":{"rendered":"A k\u00fclf\u00f6ldi mag\u00e1nszem\u00e9lyek jogosults\u00e1ga a csal\u00e1di kedvezm\u00e9nyre"},"content":{"rendered":"
\"\"<\/figure>

Gyakran tal\u00e1lkozunk a csal\u00e1di kedvezm\u00e9ny fogalm\u00e1val. Akinek ez nem ismeretlen, azzal is t\u00f6bbsz\u00f6r j\u00f6nnek szembe olyan k\u00e9rd\u00e9sek, amikkel m\u00e9g nem tal\u00e1lkozott.<\/p>

Milyen felt\u00e9telek mellett \u00e9rv\u00e9nyes\u00edthetik a haz\u00e1nkban dolgoz\u00f3 k\u00fclf\u00f6ldi mag\u00e1nszem\u00e9lyek a kedvezm\u00e9ny ezen t\u00edpus\u00e1t? Jogosultak r\u00e1?<\/p>

Az egyenl\u0151 elb\u00e1n\u00e1s elve szerint a k\u00fclf\u00f6ldi mag\u00e1nszem\u00e9lyt nem terhelheti magasabb \u00f6sszeg\u0171 ad\u00f3 ann\u00e1l, amelyet azonos jogc\u00edmen a belf\u00f6ldi mag\u00e1nszem\u00e9lynek meg kell fizetnie. A k\u00fclf\u00f6ldi mag\u00e1nszem\u00e9ly az ad\u00f3val kapcsolatos kedvezm\u00e9nyeket, \u00edgy a csal\u00e1di kedvezm\u00e9nyt is ig\u00e9nybe veheti, ha megfelel a felt\u00e9teleknek.<\/p>

Mik ezek?<\/p>

Ig\u00e9nyben veheti a k\u00fclf\u00f6ldi mag\u00e1nszem\u00e9ly a kedvezm\u00e9nyt, ha \u00f6sszes j\u00f6vedelm\u00e9nek legal\u00e1bb 75 sz\u00e1zal\u00e9ka Magyarorsz\u00e1gon ad\u00f3zik<\/u><\/strong>, \u00e9s ugyanolyan vagy hasonl\u00f3 kedvezm\u00e9nyt ugyanazon id\u0151szakra m\u00e1s \u00e1llamban nem vesz ig\u00e9nybe<\/u>.<\/strong><\/p>

Az els\u0151 felt\u00e9tel szempontj\u00e1b\u00f3l az ad\u00f3\u00e9vben megszerzett \u00f6sszes j\u00f6vedelembe belesz\u00e1m\u00edt az \u00f6n\u00e1ll\u00f3 (ide\u00e9rtve k\u00fcl\u00f6n\u00f6sen a v\u00e1llalkoz\u00f3i j\u00f6vedelmet \u00e9s a v\u00e1llalkoz\u00f3i osztal\u00e9kalapot vagy az \u00e1tal\u00e1nyad\u00f3 alapj\u00e1t), nem \u00f6n\u00e1ll\u00f3 tev\u00e9kenys\u00e9gb\u0151l sz\u00e1rmaz\u00f3 j\u00f6vedelem, a nyugd\u00edj \u00e9s m\u00e1s hasonl\u00f3, a kor\u00e1bbi foglalkoztat\u00e1sra tekintettel megszerzett j\u00f6vedelem , f\u00fcggetlen\u00fcl att\u00f3l, hogy mely orsz\u00e1gban ad\u00f3k\u00f6telesek.<\/p>

A m\u00e1sodik pontnak val\u00f3 megfelel\u00e9s \u00e9rdek\u00e9ben, amennyiben a k\u00fclf\u00f6ldi munkav\u00e1llal\u00f3 m\u00e1sik orsz\u00e1gban is dolgozott ugyanabban az \u00e9vben, igazolnia kell, hogy ott nem vett ig\u00e9nybe a csal\u00e1di kedvezm\u00e9nyhez hasonl\u00f3 kedvezm\u00e9nyt. Mindezek igazol\u00e1s\u00e1ra alkalmas lehet p\u00e9ld\u00e1ul a k\u00fclf\u00f6ld\u00f6n beny\u00fajtott \u00e9ves bevall\u00e1s\u00e1nak m\u00e1solata vagy a k\u00fclf\u00f6ldi ad\u00f3hat\u00f3s\u00e1g \u00e1ltal kiadott igazol\u00e1s.<\/p>

Neh\u00e9zs\u00e9get okoz, hogy sz\u00e1mos k\u00fclf\u00f6ldi \u00e1llamban nincs a magyar szab\u00e1lyoz\u00e1shoz hasonl\u00f3 csal\u00e1dt\u00e1mogat\u00e1si ell\u00e1t\u00e1s,viszont ez nem lehet kiz\u00e1r\u00f3 ok. Ezen munkav\u00e1llal\u00f3k sem ker\u00fclhetnek kedvez\u0151tlenebb helyzetbe azokkal szemben, akik csal\u00e1dt\u00e1mogat\u00e1si rendszert m\u0171k\u00f6dtet\u0151 orsz\u00e1gb\u00f3l \u00e9rkeznek.<\/p>

Az ad\u00f3kedvezm\u00e9ny \u00e9rv\u00e9nyes\u00edt\u00e9s\u00e9hez csak azokat lehet kedvezm\u00e9nyezett eltartottk\u00e9nt figyelembe venni, akikre a magyar jogszab\u00e1lyok alkalmaz\u00e1s\u00e1val a k\u00fclf\u00f6ldi munkav\u00e1llal\u00f3 csal\u00e1di p\u00f3tl\u00e9kra lenne jogosult, eltartottk\u00e9nt pedig azokat, akiket a csal\u00e1di p\u00f3tl\u00e9k meg\u00e1llap\u00edt\u00e1s\u00e1n\u00e1l figyelembe lehetne venni.<\/p>

A megszokott csal\u00e1di kedvezm\u00e9nyes nyilatkozat mellett fontos, hogy k\u00fclf\u00f6ldi ad\u00f3\u00fcgyi illet\u0151s\u00e9g\u0171 munkav\u00e1llal\u00f3nak plusz nyilatkozatot is ki kell t\u00f6ltenie, k\u00e9t p\u00e9ld\u00e1nyban (Kieg\u00e9sz\u00edt\u0151 nyilatkozat a k\u00fclf\u00f6ldi ad\u00f3\u00fcgyi illet\u0151s\u00e9g\u0171 mag\u00e1nszem\u00e9lyek ad\u00f3alap-kedvezm\u00e9ny\u00e9nek \u00e9rv\u00e9nyes\u00edt\u00e9s\u00e9hez). A magyar kifizet\u0151 (munk\u00e1ltat\u00f3) csak ennek megl\u00e9te eset\u00e9ben veheti figyelembe a kedvezm\u00e9nyeket az ad\u00f3el\u0151leg meg\u00e1llap\u00edt\u00e1sakor.<\/p>

Egyszer\u0171bb egyes felt\u00e9telek igazol\u00e1sa, ha a k\u00fclf\u00f6ldi munkav\u00e1llal\u00f3val egy\u00fctt kiskor\u00fa gyermeke is Magyarorsz\u00e1gon \u00e9l. Akkor is jogosultak lehetnek a k\u00fclf\u00f6ldiek csal\u00e1di kedvezm\u00e9nyre, ha a csal\u00e1dt\u00e1mogat\u00e1si szervt\u0151l az\u00e9rt nem kapnak csal\u00e1di p\u00f3tl\u00e9kot, mert a gyermekek nem tart\u00f3zkodnak \u00e9letvitelszer\u0171en Magyarorsz\u00e1gon. A kedvezm\u00e9ny ig\u00e9nybev\u00e9tel\u00e9hez az \u00e9letkori, valamint a tank\u00f6telezetts\u00e9g teljes\u00edt\u00e9s\u00e9re vonatkoz\u00f3 felt\u00e9teleknek kell teljes\u00fclni\u00fck a gyermekekn\u00e9l. Ezeket igazolni lehet a sz\u00fclet\u00e9s idej\u00e9t igazol\u00f3 hivatalos okirattal (Magyarorsz\u00e1gon ez a sz\u00fclet\u00e9si anyak\u00f6nyvi kivonat), illetve iskolal\u00e1togat\u00e1si igazol\u00e1ssal. Angol, n\u00e9met, valamint francia nyelv\u0171 dokumentum elfogadhat\u00f3. A t\u00f6bbi nyelven ki\u00e1ll\u00edtott okiratot ford\u00edtani sz\u00fcks\u00e9ges.<\/p>

A k\u00f6z\u00f6s h\u00e1ztart\u00e1st is igazolni kell, p\u00e9ld\u00e1ul a sz\u00fcl\u0151 \u00e9s a gyermek k\u00fclf\u00f6ldi lakc\u00edmk\u00e1rty\u00e1j\u00e1nak m\u00e1solat\u00e1val (amennyiben az adott orsz\u00e1gban nincs ilyen k\u00e1rtya, akkor a lakc\u00edmnyilv\u00e1ntart\u00f3 int\u00e9zm\u00e9nyt\u0151l k\u00e9rt igazol\u00e1ssal), illetve elfogadhat\u00f3 b\u00e1rmely olyan okirat, amelyen a gyermek lakc\u00edme szerepel. Azt pedig, hogy a munkav\u00e1llal\u00f3 munkab\u00e9r\u00e9b\u0151l hozz\u00e1j\u00e1rul a k\u00f6z\u00f6s h\u00e1ztart\u00e1sban felmer\u00fclt kiad\u00e1sok fedez\u00e9s\u00e9hez, igazolni tudja p\u00e9ld\u00e1ul banki \u00e1tutal\u00e1si bizonylatokkal, de elfogadhat\u00f3 ak\u00e1r a gyermek \u00e9tkez\u00e9si t\u00e9r\u00edt\u00e9si d\u00edj\u00e1r\u00f3l, tand\u00edj\u00e1r\u00f3l a nev\u00e9re ki\u00e1ll\u00edtott sz\u00e1mla is.<\/p>

A csal\u00e1di kedvezm\u00e9ny \u00e9rv\u00e9nyes\u00edt\u00e9s\u00e9hez a k\u00fclf\u00f6ldi munkav\u00e1llal\u00f3k gyermekeinek is ad\u00f3azonos\u00edt\u00f3 jelet kell k\u00e9pezni. Erre kiz\u00e1r\u00f3lag a \u2019T34-es adatlapon (bejelent\u0151 \u00e9s v\u00e1ltoz\u00e1sbejelent\u0151 lap a term\u00e9szetes szem\u00e9ly ad\u00f3azonos\u00edt\u00f3jel\u00e9nek, v\u00e1mazonos\u00edt\u00f3 sz\u00e1m\u00e1nak egyedi kiad\u00e1s\u00e1hoz, az adatelt\u00e9r\u00e9sek rendez\u00e9s\u00e9hez \u00e9s levelez\u00e9si c\u00edm bejelent\u00e9s\u00e9hez) van lehet\u0151s\u00e9g.<\/p>

Fontos!<\/strong> Ha a k\u00fclf\u00f6ldi mag\u00e1nszem\u00e9ly csak az ad\u00f3\u00e9v egy r\u00e9sz\u00e9ben, h\u00f3napjaiban szerez Magyarorsz\u00e1gon ad\u00f3k\u00f6teles j\u00f6vedelmet, akkor a teljes ad\u00f3\u00e9vre nem veheti ig\u00e9nybe a kedvezm\u00e9nyeket, csak azokra a h\u00f3napokra, amikor olyan \u00f6sszevont ad\u00f3alapba tartoz\u00f3 ad\u00f3k\u00f6teles j\u00f6vedelmet szerez, mely vonatkoz\u00e1s\u00e1ban a kedvezm\u00e9ny \u00e9rv\u00e9nyes\u00edthet\u0151.<\/p>

L\u00e1thatjuk, hogy a folyamat nem egyszer\u0171, de a lehet\u0151s\u00e9gr\u0151l \u00e9rdemes tudni \u00e9s az \u00e9rintett k\u00fclf\u00f6ldi koll\u00e9g\u00e1kat mindezekr\u0151l t\u00e1j\u00e9koztatni.<\/p>","protected":false},"excerpt":{"rendered":"

Gyakran tal\u00e1lkozunk a csal\u00e1di kedvezm\u00e9ny fogalm\u00e1val. Akinek ez nem ismeretlen, azzal is t\u00f6bbsz\u00f6r j\u00f6nnek szembe olyan k\u00e9rd\u00e9sek, amikkel m\u00e9g nem tal\u00e1lkozott. Milyen felt\u00e9telek mellett \u00e9rv\u00e9nyes\u00edthetik a haz\u00e1nkban dolgoz\u00f3 k\u00fclf\u00f6ldi mag\u00e1nszem\u00e9lyek a kedvezm\u00e9ny ezen t\u00edpus\u00e1t? Jogosultak r\u00e1? Az egyenl\u0151 elb\u00e1n\u00e1s elve … Egy kattint\u00e1s ide a folytat\u00e1shoz…. →<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-756","post","type-post","status-publish","format-standard","hentry","category-bejegyzesek"],"yoast_head":"\nA k\u00fclf\u00f6ldi mag\u00e1nszem\u00e9lyek jogosults\u00e1ga a csal\u00e1di kedvezm\u00e9nyre - Offix Europe Kft.<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A k\u00fclf\u00f6ldi mag\u00e1nszem\u00e9lyek jogosults\u00e1ga a csal\u00e1di kedvezm\u00e9nyre\" \/>\n<meta property=\"og:description\" content=\"Gyakran tal\u00e1lkozunk a csal\u00e1di kedvezm\u00e9ny fogalm\u00e1val. 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