52 Lex ET Scientia International Journal
LESIJ NO. XXVI, VOL. 1/2019
individual or a legal entity is the seller or the
user. T hus, it can be seen that the financial
issues of taxation of real estate provide
numerous opportunities for investigating
and exploring problems.
Property regulation is always at the
center of interest nowadays - when it comes
to the recovery and revival of the real estate
market - it is very timely to review the key
points of the regulations.
In this paper we summarize the tax and
levy rules related to the transfer of property.
2. Cla rification of concept s: Rea l
estate, apartment, property rights,
definition of the land
In the financial legal provisions, we
can find the definition of property in several
places, on one hand, Act CXVII of 1995 on
Personal Income Tax1. (Hereinafter referred
to as "Szja tv.") And on the other hand in the
Act O n Duties (Act XCIII of 1990)2.
The definition of the Personal Income
'Real property' shall mean any parcel
of land and all other constituent parts of the
land, excluding all standing (not harvested)
crops o r produce sold without changing
owners of the real property (e.g. standing
‘Arable land’3 shall mean the landed
areas used for agricultural and forestry
purposes as de fined in the Act on
1 Act on Personal Income Tax Chapter III. Section 3, Concepts and interpretative provisions, point 29.
2 Act XCIII. of 1990.
3 Act on Personal Income Tax Chapter III. Section 3, Concepts and interpretative provisions, point 51.
4 Act CXXII of 2013 on Transactions in Agricultural and Forestry Land.
5 Act CXXII of 2013 on Transactions in Agricultural and Forestry Land Paragraph 5 point 25.
6Act CXXII of 2013 on Transactions in Agricultural and Forestry Land Paragraph 5 point 3.
7 Act on Personal Income Tax, Chapter III., Concepts and Interpretative provisions, point 31.
8 Act on Personal Income Tax, Chapter III., Concepts and Interpretative provisions, point 73
9 Act on Personal Income Tax, Chapter III., Concepts and Interpretative provisions, point 73
Transactions in Agricultural and Forestry
‘Farmstead’5 shall mean a parcel of
land located outside the limits of the
settlement, not exceeding o ne hectare in
size, consisting - apart fro m the land - of a
residential and farm building or buildings for
crop and animal production, and the related
processing a nd stor age o f agricultural
products, or any parce l of land registered in
the real estate register as a farmstead;
‘Estate’6 shall mean all lands of the
right-holder, whether under the title of
ownership, usufruct or any other legitimate
form of use;
‘Rights in immovables’7 shall mean
incorporeal rights in property, such as
dominant tenement, leasehold, usufruct, use,
easement and lease rights.
‘Residential suite’8 shall mean a
constructed structure registered, or in the
process of being registered in the real estate
register as a detached house or a r esidential
suite, furthermore, a structure under
construction shown a s a detached house in
the building permit if the walls and the roof
structure are completed, furthermore, any
rural house standing o n a parcel shown as a
homestead in the real estate register.
‘Residential lot’9 shall mean a building
plot defined as such in the Act on the
Formation and Protection of the B uilt
Environment, i f the land is zoned for
residential building in the respective
structural plan and/or in the local zoning
ordinance, also the parcel of land that is