The latest year-end tax legislation enacted in Hungary includes a one-time amnesty for capital gains on shares in subsidiaries that had not previously opted in to the Hungarian capital gains exemption regime.The "price of amnesty" would be a one-time cash tax payment amounting to 1.8% of the gains (if any) accumulated between the original acquisition date and 31 December 2023.Newly enacted tax legislation in Hungary includes a one-time amnesty for capital gains on shares in subsidiaries that had not previously opted in to the Hungarian capital gains exemption regime.BackgroundThe Hungarian capital gains exemption regime is optional. Opting in requires reporting...