{"id":10352,"date":"2026-04-23T11:36:15","date_gmt":"2026-04-23T09:36:15","guid":{"rendered":"https:\/\/bbc-company.net\/spezialisierungen\/bauwirtschaft-baulohn-steuerberatung"},"modified":"2026-05-27T18:02:22","modified_gmt":"2026-05-27T16:02:22","slug":"epitoipari-adotanacsadas-baulohn","status":"publish","type":"page","link":"https:\/\/bbc-company.net\/hu\/szakteruletek\/epitoipari-adotanacsadas-baulohn","title":{"rendered":"\u00c9p\u00edt\u0151ipari ad\u00f3z\u00e1s \u00e9s ad\u00f3tan\u00e1csad\u00e1s I BBC European Tax"},"content":{"rendered":"\n<h1>\n\t\t\t\u00c9p\u00edt\u0151ipari ad\u00f3z\u00e1s \u00e9s \u00e9p\u00edt\u0151ipari projektstrukt\u00far\u00e1k optimaliz\u00e1l\u00e1sa &#8211; nemzetk\u00f6zi ad\u00f3tan\u00e1csad\u00e1s \u00e9p\u00edt\u0151ipari projektekhez\t<\/h1>\n\t<p>Az \u00e9p\u00edt\u0151ipar egy rendk\u00edv\u00fcl szab\u00e1lyozott, \u00f6sszetett ter\u00fclet. Az <b>\u00e9p\u00edt\u00e9si ad\u00f3 levon\u00e1s\u00e1ra vonatkoz\u00f3 el\u0151\u00edr\u00e1sok<\/b>, a <b>ford\u00edtott ad\u00f3z\u00e1s elj\u00e1r\u00e1sa<\/b>, valamint a <b>hat\u00e1rokon \u00e1tny\u00fal\u00f3 projektstrukt\u00far\u00e1k<\/b> napi szinten jelentenek kih\u00edv\u00e1st a v\u00e1llalkoz\u00e1sok sz\u00e1m\u00e1ra.<\/p>\n<p>A <b>BBC European Tax<\/b>strat\u00e9giai partnerk\u00e9nt t\u00e1mogatja \u00d6nt \u00e9p\u00edt\u0151ipari projektjei jogilag biztons\u00e1gos \u00e9s ad\u00f3z\u00e1si szempontb\u00f3l optimaliz\u00e1lt megval\u00f3s\u00edt\u00e1s\u00e1ban &#8211; N\u00e9metorsz\u00e1gban \u00e9s nemzetk\u00f6zi k\u00f6rnyezetben egyar\u00e1nt.<\/p>\n\t\t\t<a href=\"\"  target=\"_self\">\n\t\t\t\t\t\t\tID\u0150PONT-EGYEZTET\u00c9S\n\t\t\t<\/a>\n<figure>\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/bbc-company.net\/wp-content\/uploads\/icon-doc.svg\" alt=\"Icon doc\" height=\"72\" width=\"72\" title=\"icon-doc\" onerror=\"this.style.display='none'\" loading=\"lazy\" \/>\n\t<\/figure>\n<h2>\n\t\t\tAd\u00f3optimaliz\u00e1l\u00e1s: a gazdas\u00e1gi siker alapja\t<\/h2>\n\t<p>A pontos ad\u00f3tervez\u00e9s gyakran d\u00f6nt\u0151 hat\u00e1ssal van egy \u00e9p\u00edt\u00e9si projekt nyeres\u00e9gess\u00e9g\u00e9re. Seg\u00edt\u00fcnk meg\u0151rizni likvidit\u00e1s\u00e1t \u00e9s minimaliz\u00e1lni a felel\u0151ss\u00e9gi kock\u00e1zatokat. Tan\u00e1csad\u00e1sunk kiterjed a n\u00e9met, magyar, rom\u00e1n \u00e9s sv\u00e1jci \u00e9p\u00edt\u0151ipari projektekre, k\u00fcl\u00f6n\u00f6sen hat\u00e1rokon \u00e1tny\u00fal\u00f3 kivitelez\u00e9sek eset\u00e9n.<\/p>\n<p><strong>T\u00e1mogatjuk \u00d6nt az al\u00e1bbi ter\u00fcleteken:<\/strong><\/p>\n<ul>\n<li><strong>Struktur\u00e1l\u00e1s:<\/strong> a projektfolyamatok ad\u00f3z\u00e1si optimaliz\u00e1l\u00e1sa.<\/li>\n<li><strong>Kock\u00e1zatkezel\u00e9s:<\/strong> felel\u0151ss\u00e9gi kock\u00e1zatok elker\u00fcl\u00e9se (pl. f\u0151v\u00e1llalkoz\u00f3i felel\u0151ss\u00e9g).<\/li>\n<li><strong>Compliance:<\/strong> minden bejelent\u00e9si \u00e9s befizet\u00e9si k\u00f6telezetts\u00e9g jogszab\u00e1lyoknak megfelel\u0151 teljes\u00edt\u00e9se.<\/li>\n<li><strong>Hat\u00e9konys\u00e1g:<\/strong> \u00e1tl\u00e1that\u00f3 folyamatok a kalkul\u00e1ci\u00f3t\u00f3l a projekt lez\u00e1r\u00e1s\u00e1ig.<\/li>\n<\/ul>\n\t\t<figure>\n\t\t\t\t<a href=\"http:\/\/bbc-company.net\/leistungen\/internationales-steuerrecht-und-grenzueberschreitende-taetigkeiten\/\"  target=\"_self\" itemprop=\"url\">\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/bbc-company.net\/wp-content\/uploads\/bauprojekte-struktur-steuerberatung-1.webp\" alt=\"Nemzetk\u00f6zi \u00e9p\u00edt\u0151ipari projektek \u00e9s v\u00e1llalati strukt\u00far\u00e1k optimaliz\u00e1l\u00e1sa\" height=\"450\" width=\"800\" title=\"\u00c9p\u00edt\u0151ipari projektek \u00e9s strukt\u00far\u00e1k\" onerror=\"this.style.display='none'\" loading=\"lazy\" \/>\n\t\t\t\t<\/a>\n\t<\/figure>\n<h3><a href=\"http:\/\/bbc-company.net\/leistungen\/internationales-steuerrecht-und-grenzueberschreitende-taetigkeiten\/\" target=\"_self\">\u00c9p\u00edt\u00e9si projektek \u00e9s strukt\u00fara<\/a><\/h3><p>\u00c1tfog\u00f3 ad\u00f3z\u00e1si tervez\u00e9s a projekt kezdet\u00e9t\u0151l a v\u00e9gs\u0151 \u00e1tad\u00e1sig.<\/p>\n\t\t<figure>\n\t\t\t\t<a href=\"http:\/\/bbc-company.net\/leistungen\/internationales-steuerrecht-und-grenzueberschreitende-taetigkeiten\/\"  target=\"_self\" itemprop=\"url\">\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/bbc-company.net\/wp-content\/uploads\/epitoipari-berszamfejtes-kikuldetes-nemzetkozi-projektek.webp\" alt=\"\u00c9p\u00edt\u0151ipari b\u00e9rsz\u00e1mfejt\u00e9s \u00e9s kik\u00fcldet\u00e9s nemzetk\u00f6zi projektekhez\" height=\"450\" width=\"800\" title=\"\u00c9p\u00edt\u0151ipari b\u00e9rsz\u00e1mfejt\u00e9s \u00e9s kik\u00fcldet\u00e9s\" onerror=\"this.style.display='none'\" loading=\"lazy\" \/>\n\t\t\t\t<\/a>\n\t<\/figure>\n<h3><a href=\"http:\/\/bbc-company.net\/leistungen\/internationales-steuerrecht-und-grenzueberschreitende-taetigkeiten\/\" target=\"_self\">\u00c9p\u00edt\u0151ipari b\u00e9rsz\u00e1mfejt\u00e9s \u00e9s kik\u00fcldet\u00e9s<\/a><\/h3><p>Teljes k\u00f6r\u0171 szolg\u00e1ltat\u00e1s az \u00e9p\u00edt\u0151ipari b\u00e9rsz\u00e1mfejt\u00e9s, SOKA-Bau \u00e9s a N\u00e9metorsz\u00e1gba t\u00f6rt\u00e9n\u0151 munkav\u00e1llal\u00f3i kik\u00fcldet\u00e9s ter\u00fclet\u00e9n.<\/p>\n\t\t<figure>\n\t\t\t\t<a href=\"http:\/\/bbc-company.net\/leistungen\/internationales-steuerrecht-und-grenzueberschreitende-taetigkeiten\/\"  target=\"_self\" itemprop=\"url\">\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/bbc-company.net\/wp-content\/uploads\/epitoipari-adozas-compliance-nemzetkozi-projektek.webp\" alt=\"\u00c9p\u00edt\u0151ipari ad\u00f3z\u00e1s \u00e9s compliance nemzetk\u00f6zi \u00e9p\u00edt\u0151ipari projektekhez\" height=\"450\" width=\"800\" title=\"\u00c9p\u00edt\u0151ipari ad\u00f3z\u00e1s \u00e9s compliance\" onerror=\"this.style.display='none'\" loading=\"lazy\" \/>\n\t\t\t\t<\/a>\n\t<\/figure>\n<h3><a href=\"http:\/\/bbc-company.net\/leistungen\/internationales-steuerrecht-und-grenzueberschreitende-taetigkeiten\/\" target=\"_self\">\u00c9p\u00edt\u0151ipari ad\u00f3z\u00e1si compliance<\/a><\/h3><p>Maxim\u00e1lis biztons\u00e1g az \u00e9p\u00edt\u00e9si ad\u00f3, a reverse charge &#8211; ford\u00edtott \u00e1fa (\u00a7 13b UStG) \u00e9s a mentess\u00e9gi igazol\u00e1sok ter\u00fclet\u00e9n.<\/p>\n<figure>\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/bbc-company.net\/wp-content\/uploads\/icon-ideen.svg\" alt=\"Icon ideen\" height=\"124\" width=\"123\" title=\"icon-ideen\" onerror=\"this.style.display='none'\" loading=\"lazy\" \/>\n\t<\/figure>\n<h2>\n\t\t\tAz \u00e9p\u00edt\u0151ipar tipikus kock\u00e1zatai: ad\u00f3levon\u00e1s \u00e9s felel\u0151ss\u00e9g\t<\/h2>\n\t<p>Az \u00e9p\u00edt\u0151iparban az illeg\u00e1lis tev\u00e9kenys\u00e9gek visszaszor\u00edt\u00e1s\u00e1t c\u00e9lz\u00f3 szab\u00e1lyoz\u00e1s bevezet\u00e9se \u00f3ta a megrendel\u0151k k\u00f6telesek a <strong>sz\u00e1mla\u00f6sszeg 15%-\u00e1t <\/strong>visszatartani, \u00e9s azt az ad\u00f3hat\u00f3s\u00e1gnak befizetni (\u00a7 48 EStG).<\/p>\n<p><strong>Az \u00e9p\u00edt\u00e9siad\u00f3 levon\u00e1sa elker\u00fclhet\u0151 az al\u00e1bbi esetekben:<\/strong><\/p>\n<ul>\n<li>a jogszab\u00e1lyban meghat\u00e1rozott \u00e9rt\u00e9khat\u00e1rok alatt marad a kifizet\u00e9s<\/li>\n<li>\u00e9rv\u00e9nyes mentess\u00e9gi igazol\u00e1s (Freistellungsbescheinigung) \u00e1ll rendelkez\u00e9sre<\/li>\n<\/ul>\n<p>Gondoskodunk arr\u00f3l, hogy igazol\u00e1sai mindig naprak\u00e9szek legyenek, \u00e9s ne k\u00f6ss\u00f6n le feleslegesen likvidit\u00e1st hib\u00e1s levon\u00e1sok miatt.<\/p>\n<h2>\n\t\t\tSzolg\u00e1ltat\u00e1saink: precizit\u00e1s az \u00e9p\u00edt\u0151iparban\t<\/h2>\n\t<p>Szak\u00e9rt\u0151i csapatunk az \u00e9p\u00edt\u0151ipari ad\u00f3tan\u00e1csad\u00e1s teljes spektrum\u00e1t lefedi:<\/p>\n<b>Projekt-tan\u00e1csad\u00e1s:<\/b> ad\u00f3optimaliz\u00e1l\u00e1s beruh\u00e1z\u00f3knak, r\u00e9szben k\u00e9sz projektek elsz\u00e1mol\u00e1sa \u00e9s projektkontrolling.<br \/>\n<b>Szem\u00e9ly\u00fcgy \u00e9s b\u00e9rsz\u00e1mfejt\u00e9s:<\/b> \u00e9p\u00edt\u0151ipari b\u00e9rsz\u00e1mfejt\u00e9s, SOKA-Bau bejelent\u00e9sek \u00e9s inbound kik\u00fcldet\u00e9sek.<br \/>\n<b>Compliance menedzsment:<\/b> \u00a713b igazol\u00e1sok beszerz\u00e9se, biztos\u00edt\u00e9kok \u00e9s garanci\u00e1lis k\u00f6telezetts\u00e9gek nyomon k\u00f6vet\u00e9se.<br \/>\n<b>Nemzetk\u00f6zi ad\u00f3jog:<\/b> telephelyek vizsg\u00e1lata (DBA) szerel\u00e9si projektek eset\u00e9n \u00e9s a minim\u00e1lb\u00e9r alatti foglalkoztat\u00e1s elker\u00fcl\u00e9se.\n<figure>\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/bbc-company.net\/wp-content\/uploads\/bbc-adotanacsado-iroda-munchen-nemzetkozi-konyveles.webp\" alt=\"A BBC European Tax n\u00e9metorsz\u00e1gi irod\u00e1ja nemzetk\u00f6zi ad\u00f3tan\u00e1csad\u00e1shoz \u00e9s k\u00f6nyvel\u00e9shez\" height=\"600\" width=\"800\" title=\"bbc-adotanacsado-iroda-munchen-nemzetkozi-konyveles\" onerror=\"this.style.display='none'\" loading=\"lazy\" \/>\n\t<\/figure>\n<h3>\n\t\t\tSzerz\u0151d\u00e9sek \u00e9s projektir\u00e1ny\u00edt\u00e1s\t<\/h3>\n\t<p><strong>Az ad\u00f3z\u00e1s nem \u00e9r v\u00e9get a k\u00f6nyvel\u00e9sn\u00e9l. Tan\u00e1csot adunk a jog \u00e9s ad\u00f3z\u00e1s hat\u00e1rter\u00fclet\u00e9n is:<\/strong><\/p>\n<b>Szerz\u0151d\u00e9svizsg\u00e1lat:<\/b> f\u0151v\u00e1llalkoz\u00f3i, alv\u00e1llalkoz\u00f3i \u00e9s tervez\u0151i szerz\u0151d\u00e9sek ad\u00f3z\u00e1si szempont\u00fa ellen\u0151rz\u00e9se.<br \/>\n<b>Controlling:<\/b> projektj\u00f6vedelmez\u0151s\u00e9g, claim management \u00e9s p\u00f3tmunk\u00e1k kezel\u00e9se.<br \/>\n<b>Konzorciumok ad\u00f3z\u00e1sa (ARGE):<\/b> speci\u00e1lis tan\u00e1csad\u00e1s egy\u00fcttm\u0171k\u00f6d\u00e9sekhez.<br \/>\n<b>Nyeres\u00e9g elsz\u00e1mol\u00e1s:<\/b> optimaliz\u00e1lt megold\u00e1sok hossz\u00fa t\u00e1v\u00fa projektek eset\u00e9n.\n<h2>\n\t\t\tMi\u00e9rt a BBC European Tax?\t<\/h2>\n\t<p><b>30 \u00e9v szakmai tapasztalat az \u00e9p\u00edt\u0151iparban.<\/b><\/p>\n<p>Nem \u00e1ltal\u00e1nos tan\u00e1csad\u00f3k vagyunk, hanem az \u00e9p\u00edt\u0151ipar specialist\u00e1i. K\u00fcl\u00f6n\u00f6sen a nemzetk\u00f6zi munkav\u00e1llal\u00f3i kik\u00fcldet\u00e9s, valamint a hat\u00e1rokon \u00e1tny\u00fal\u00f3 foglalkoztat\u00e1s ter\u00fclet\u00e9n rendelkez\u00fcnk jelent\u0151s tapasztalattal.<\/p>\n<p>Nem elm\u00e9leti megold\u00e1sokat k\u00edn\u00e1lunk, hanem a gyakorlatban is m\u0171k\u00f6d\u0151, az \u00e9p\u00edtkez\u00e9sen \u00e9s az irod\u00e1ban egyar\u00e1nt alkalmazhat\u00f3, kipr\u00f3b\u00e1lt megold\u00e1sokat.<\/p>\n<figure>\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/bbc-company.net\/wp-content\/uploads\/\/icon-kuemmern.svg\" alt=\"Icon kuemmern\" height=\"72\" width=\"72\" title=\"icon-kuemmern\" onerror=\"this.style.display='none'\" loading=\"lazy\" \/>\n\t\t<figcaption>SZEM\u00c9LYES KAPCSOLATTART\u00c1S<\/figcaption>\n\t<\/figure>\n<figure>\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/bbc-company.net\/wp-content\/uploads\/\/icon-team.svg\" alt=\"Icon team\" height=\"72\" width=\"72\" title=\"icon-team\" onerror=\"this.style.display='none'\" loading=\"lazy\" \/>\n\t\t<figcaption>30+ \u00c9V TAPASZTALAT<\/figcaption>\n\t<\/figure>\n<figure>\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/bbc-company.net\/wp-content\/uploads\/\/icon-sprachen.svg\" alt=\"Icon sprachen\" height=\"72\" width=\"72\" title=\"icon-sprachen\" onerror=\"this.style.display='none'\" loading=\"lazy\" \/>\n\t\t<figcaption>ANYANYELVI TAN\u00c1CSAD\u00c1S<\/figcaption>\n\t<\/figure>\n<h3>\n\t\t\tEgyeztessen id\u0151pontot tan\u00e1csad\u00e1sra\t<\/h3>\n\t<p>Biztos\u00edtsa \u00e9p\u00edt\u00e9si projektjeit ad\u00f3z\u00e1si szempontb\u00f3l &#8211; belf\u00f6ld\u00f6n \u00e9s nemzetk\u00f6zi szinten egyar\u00e1nt.<\/p>\n\t\t\t<a href=\"\"  target=\"_self\">\n\t\t\t\t\t\tVegye fel vel\u00fcnk a kapcsolatot\n\t\t\t\t\t<\/a>\n<figure>\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/bbc-company.net\/wp-content\/uploads\/kapcsolat-budapest-parlament-nemetorszagi-terjeszkedes.webp\" alt=\"Nemzetk\u00f6zi ad\u00f3tan\u00e1csad\u00e1s \u00e9s v\u00e1llalati t\u00e1mogat\u00e1s Budapesten \u00e9s N\u00e9metorsz\u00e1gban\" height=\"450\" width=\"600\" title=\"Kapcsolat BBC Ad\u00f3tan\u00e1csad\u00e1s\" onerror=\"this.style.display='none'\" loading=\"lazy\" \/>\n\t<\/figure>\n\n","protected":false},"excerpt":{"rendered":"<p>\u00c9p\u00edt\u0151ipari ad\u00f3z\u00e1s \u00e9s \u00e9p\u00edt\u0151ipari projektstrukt\u00far\u00e1k optimaliz\u00e1l\u00e1sa &#8211; nemzetk\u00f6zi ad\u00f3tan\u00e1csad\u00e1s \u00e9p\u00edt\u0151ipari projektekhez Az \u00e9p\u00edt\u0151ipar egy rendk\u00edv\u00fcl szab\u00e1lyozott, \u00f6sszetett ter\u00fclet. Az \u00e9p\u00edt\u00e9si ad\u00f3 levon\u00e1s\u00e1ra vonatkoz\u00f3 el\u0151\u00edr\u00e1sok, a ford\u00edtott ad\u00f3z\u00e1s elj\u00e1r\u00e1sa, valamint a hat\u00e1rokon \u00e1tny\u00fal\u00f3 projektstrukt\u00far\u00e1k napi szinten jelentenek kih\u00edv\u00e1st a v\u00e1llalkoz\u00e1sok sz\u00e1m\u00e1ra. A BBC European Taxstrat\u00e9giai partnerk\u00e9nt t\u00e1mogatja \u00d6nt \u00e9p\u00edt\u0151ipari projektjei jogilag biztons\u00e1gos \u00e9s ad\u00f3z\u00e1si szempontb\u00f3l optimaliz\u00e1lt&hellip;<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":10348,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"slim_seo":{"title":"\u00c9p\u00edt\u0151ipari ad\u00f3z\u00e1s \u00e9s ad\u00f3tan\u00e1csad\u00e1s I BBC European Tax","description":"\u00c9p\u00edt\u0151ipari ad\u00f3z\u00e1s \u00e9s ad\u00f3tan\u00e1csad\u00e1s, baulohn szolg\u00e1ltat\u00e1sok N\u00e9metorsz\u00e1gban \u00e9s nemzetk\u00f6zi projektekhez. Compliance, SOKA Bau \u00e9s ad\u00f3optimaliz\u00e1l\u00e1s."},"footnotes":""},"class_list":["post-10352","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/pages\/10352","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/comments?post=10352"}],"version-history":[{"count":6,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/pages\/10352\/revisions"}],"predecessor-version":[{"id":11138,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/pages\/10352\/revisions\/11138"}],"up":[{"embeddable":true,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/pages\/10348"}],"wp:attachment":[{"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/media?parent=10352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}