Emergency decrees: what stays and what changes?

As mentioned in our newsletter outlining the expected consequences of the termination of the state of emergency, the Hungarian Parliament addressed the issue of emergency decrees at its session held on May 9, 2026. In this context, Act XIV of 2026 on elevating to statutory level certain emergency decrees adopted in view of the armed conflict in Ukraine (hereinafter: the “Amending Act”) was published in the Hungarian Official Gazette on May 9, 2026.

The Amending Act raises to statutory level those provisions that were previously regulated by government decrees and which Parliament intends to maintain either temporarily or as part of the ordinary legal framework. The significance of this lies in the fact that, although these decrees would expire upon the termination of the state of emergency—i.e. on May 14, 2026—pursuant to Government Decree No. 424/2022, they will remain in force by being incorporated into the relevant acts as a result of the Amending Act. At the same time, the Amending Act does not cover all previous decrees; for example, it does not address the simplification related to the reporting of local business tax advances or the special exemption connected to tourism tax, both discussed in our earlier newsletter.

The Amending Act clearly provides that the advertisement tax obligation will not be reintroduced as of July 1, 2026; therefore, neither the associated tax payment obligation nor its administrative burdens will return.

In addition, based on this Act, it may arise that companies whose 2026 tax year differs from the calendar year and begins after the termination of the state of emergency, or whose payment obligations fall after the end of the state of emergency, will also be required to assess and pay the special tax imposed on energy suppliers.

At the same time, since the Amending Act does not specify the duration of the provisions elevated to statutory level—while explicitly designating certain rules as transitional—these legislative changes cannot yet necessarily be regarded as a final settlement of the affected obligations.

The future of the rules now elevated to statutory level will likely depend on the economic and tax policy decisions of the new Government. Accordingly, certain tax exemptions, suspensions of obligations, fee reductions, or even newly introduced tax liabilities may later be phased out, allowing the affected regulations to return to their pre-emergency state. However, it also cannot be ruled out that the provisions now elevated to statutory level will, over time, become a permanent part of the legal system, either unchanged or in modified form.

In light of the above, it is advisable to closely monitor developments in the legal regulation of the affected areas.