The enforcement law was amended on July 1, 2025. The changes affect the non-deductible portion of income and the treatment and protection of family allowances. The exemption from deduction does not apply to the enforcement of child support and childbirth-related costs.
The Hungarian labour market is increasingly
characterised by an influx of foreign workers, which intensified after the
outbreak of the Russian-Ukrainian war. However, there are often tax issues for
foreign workers, such as what tax benefits they are entitled to.
The issue of entitlement to family allowances is discussed below.
