Hungary published Law LXXXVI in the 14 July 2020 edition of the Official Gazette, which generally entered into force on 15 July 2020 and provides for the establishment of the Central Budget for 2021. This includes, as {News-2020-07-15/A/9-previously reported}, the deferral of the initial reporting of cross-border arrangements (DAC6).

Law LXXXVI also includes an increase in the allowed develo…