{"id":169646,"date":"2026-07-27T14:16:34","date_gmt":"2026-07-27T14:16:34","guid":{"rendered":"https:\/\/friss-hirek.hu\/index.php\/tobb-top-milliardost-is-erinthet-a-nav-uj-akcioja-amiben-a-maganvagyon-specialis-formajat-vizsgalnak\/friss-hirek\/"},"modified":"2026-07-27T14:16:34","modified_gmt":"2026-07-27T14:16:34","slug":"tobb-top-milliardost-is-erinthet-a-nav-uj-akcioja-amiben-a-maganvagyon-specialis-formajat-vizsgalnak","status":"publish","type":"post","link":"https:\/\/friss-hirek.hu\/index.php\/tobb-top-milliardost-is-erinthet-a-nav-uj-akcioja-amiben-a-maganvagyon-specialis-formajat-vizsgalnak\/uzlet\/","title":{"rendered":"T\u00f6bb top milli\u00e1rdost is \u00e9rinthet a NAV \u00faj akci\u00f3ja, amiben a mag\u00e1nvagyon speci\u00e1lis form\u00e1j\u00e1t vizsg\u00e1ln\u00e1k"},"content":{"rendered":"<p><strong>A bizalmi vagyonkezel\u00e9si strukt\u00far\u00e1t fogja vizsg\u00e1lni a NAV. A c\u00e9l, hogy ne ad\u00f3elker\u00fcl\u00e9sre haszn\u00e1lj\u00e1k. <\/strong><\/p><div id=\"friss-4210890576\" class=\"friss-etarget friss-entity-placement\"><script type=\"text\/javascript\" id=\"etargetScript7a9b589f63cb072bef80df221f46a22b\">function etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b(){var e=\"etargetPostload7a9b589f63cb072bef80df221f46a22b\",t=\"etargetScript7a9b589f63cb072bef80df221f46a22b\",o=document.getElementById(e);if(o){for(var n=o.offsetTop,d=o.offsetLeft,r=o.offsetWidth,a=o.offsetHeight;o.offsetParent;)o=o.offsetParent,n+=o.offsetTop,d+=o.offsetLeft;var i=(n<=window.pageYOffset+window.innerHeight&&d<window.pageXOffset+window.innerWidth&&n+a>window.pageYOffset&&d+r>window.pageXOffset);if(i&&etargetAllowOtherCheck){allowed=!1;var c=document.createElement(\"script\");return c.src=\"\/\/hu.search.etargetnet.com\/generic\/uni.php?g=ref:58661,area:700x210\",void(document.getElementById(t)&&document.getElementById(e)&&(document.getElementById(t).parentNode.appendChild(c),document.getElementById(t).parentNode.removeChild(document.getElementById(t)),document.getElementById(e).parentNode.removeChild(document.getElementById(e)),document.removeEventListener(\"scroll\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b),document.removeEventListener(\"resize\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b),document.removeEventListener(\"DOMContentLoaded\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b)))}}}var etargetDivID=\"etargetPostload7a9b589f63cb072bef80df221f46a22b\",etargetScriptID=\"etargetScript7a9b589f63cb072bef80df221f46a22b\",etargetPostloadPoint=document.createElement(\"div\");etargetPostloadPoint.id=etargetDivID;var etargetCurScript=document.getElementById(etargetScriptID);etargetCurScript.parentNode.appendChild(etargetPostloadPoint),document.addEventListener(\"scroll\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b),document.addEventListener(\"resize\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b),document.addEventListener(\"DOMContentLoaded\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b);var etargetAllowOtherCheck=!0;if(typeof(\"forceRunPostload\")==\"string\"){etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b()}<\/script><\/div>\n<p><strong>Mi t\u00f6rt\u00e9nt?<\/strong> Az \u00faj korm\u00e1ny a bizalmi vagyonkezel\u00e9si (bvk) konstrukci\u00f3k ad\u00f3szab\u00e1lyainak szigor\u00edt\u00e1sa mellett k\u00f6telez\u0151 NAV-ellen\u0151rz\u00e9st is bevezetne a m\u00e1r l\u00e9trej\u00f6tt strukt\u00far\u00e1kra,<a href=\"https:\/\/www.portfolio.hu\/gazdasag\/20260727\/indul-az-uj-ellenorzesi-hullam-olyan-maganvagyonok-utan-nyomoznak-majd-magyarorszagon-amire-eddig-nem-volt-pelda-852146\"> \u00edrja<\/a> a Portfolio. A c\u00e9l azoknak a vagyonkezel\u00e9seknek a felt\u00e1r\u00e1sa, amelyeket els\u0151sorban ad\u00f3el\u0151ny\u00f6k megszerz\u00e9se \u00e9rdek\u00e9ben hoztak l\u00e9tre, \u00e9s amelyekn\u00e9l az ad\u00f3hat\u00f3s\u00e1g szerint rendeltet\u00e9sellenes joggyakorl\u00e1s t\u00f6rt\u00e9nt.<\/p>\n<div class=\"related-post-links\">\n<p>\t\t<span class=\"related-post-links__title minititle\">T\u00f6bb ebb\u0151l<\/span><\/p>\n<div class=\"related-post-links__link-wrapper\">\n\t\t\t\t<a href=\"https:\/\/www.forbes.hu\/uzlet\/rekord-meretu-hitelt-kapott-az-egyik-legnagyobb-magyar-ceg-a-westendre\/\" class=\"related-post-links__link\">Rekord m\u00e9ret\u0171 hitelt kapott az egyik legnagyobb magyar c\u00e9g a Westendre<\/a>\n\t\t\t<\/div>\n<div class=\"related-post-links__link-wrapper\">\n\t\t\t\t<a href=\"https:\/\/www.forbes.hu\/hirek\/ifjusagi-rendezveny-alcaja-mogott-vadaszhatott-egy-orosz-hirszerzesi-halozat-magyar-fiatalokra\/\" class=\"related-post-links__link\">Ifj\u00fas\u00e1gi rendezv\u00e9ny \u00e1lc\u00e1ja m\u00f6g\u00f6tt vad\u00e1szhatott egy orosz h\u00edrszerz\u00e9si h\u00e1l\u00f3zat magyar fiatalokra<\/a>\n\t\t\t<\/div>\n<\/div>\n<p>A t\u00f6rv\u00e9nyjavaslat szerint a NAV-nak 2026. augusztus 31-t\u0151l kellene megkezdenie az ellen\u0151rz\u00e9seket. Els\u0151 k\u00f6rben azokat a kezelt vagyonokat vizsg\u00e1ln\u00e1k, amelyek vagyonkezel\u0151j\u00e9t 2023. szeptember 12. el\u0151tt vett\u00e9k nyilv\u00e1ntart\u00e1sba. 2028-t\u00f3l m\u00e1r minden bizalmi vagyonkezel\u00e9si strukt\u00fara ellen\u0151rz\u00e9s al\u00e1 ker\u00fclhet. Az sem jelent automatikus mentess\u00e9get, ha a vagyonkezel\u00e9si jogviszony id\u0151k\u00f6zben megsz\u0171nt: ilyen esetben a NAV a vagyonrendel\u0151vel, az alap\u00edt\u00f3val vagy a csatlakoz\u00f3val szemben folytathatja le a vizsg\u00e1latot.<\/p>\n<p>Az ad\u00f3hat\u00f3s\u00e1g els\u0151sorban azt n\u00e9zi majd, hogy a vagyonkezel\u00e9snek volt-e val\u00f3di, az ad\u00f3megtakar\u00edt\u00e1son t\u00falmutat\u00f3 c\u00e9lja. Vizsg\u00e1lhatj\u00e1k t\u00f6bbek k\u00f6z\u00f6tt, hogy ki kezdem\u00e9nyezte a vagyonrendel\u00e9st, ki gyakorolta t\u00e9nylegesen a kontrollt a vagyon felett, mennyi id\u0151 telt el a vagyonrendel\u00e9s \u00e9s az els\u0151 kifizet\u00e9s k\u00f6z\u00f6tt, illetve milyen okb\u00f3l t\u00f6rt\u00e9nt vagyonjuttat\u00e1s.<\/p>\n<p>Kiemelt figyelmet kaphatnak azok a konstrukci\u00f3k, amelyekben a kedvezm\u00e9nyezett r\u00f6vid id\u0151n bel\u00fcl hozz\u00e1jutott a vagyonhoz, p\u00e9ld\u00e1ul egy kor\u00e1bban fel\u00e9rt\u00e9kelt eszk\u00f6z vagy \u00fczletr\u00e9sz \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9b\u0151l sz\u00e1rmaz\u00f3 nyeres\u00e9ghez. A NAV azt is vizsg\u00e1lhatja, hogy a kedvezm\u00e9nyezetti kifizet\u00e9sek nem val\u00f3j\u00e1ban m\u00e1s t\u00edpus\u00fa j\u00f6vedelmek \u00e1lc\u00e1z\u00e1s\u00e1ra szolg\u00e1ltak-e.<\/p>\n<p><!-- No email blocks found --><\/p>\n<p>The post <a href=\"https:\/\/www.forbes.hu\/penz\/tobb-top-milliardost-is-erinthet-a-nav-uj-akcioja-amiben-a-maganvagyon-specialis-formajat-vizsgalnak\/\">T\u00f6bb top milli\u00e1rdost is \u00e9rinthet a NAV \u00faj akci\u00f3ja, amiben a mag\u00e1nvagyon speci\u00e1lis form\u00e1j\u00e1t vizsg\u00e1ln\u00e1k<\/a> appeared first on <a href=\"https:\/\/www.forbes.hu\/\">Forbes.hu<\/a>.<\/p><div id=\"friss-1430598823\" class=\"friss-etarget-cikk-vege friss-entity-placement\"><script type=\"text\/javascript\" id=\"etargetScript7a9b589f63cb072bef80df221f46a22b\">function etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b(){var e=\"etargetPostload7a9b589f63cb072bef80df221f46a22b\",t=\"etargetScript7a9b589f63cb072bef80df221f46a22b\",o=document.getElementById(e);if(o){for(var n=o.offsetTop,d=o.offsetLeft,r=o.offsetWidth,a=o.offsetHeight;o.offsetParent;)o=o.offsetParent,n+=o.offsetTop,d+=o.offsetLeft;var i=(n<=window.pageYOffset+window.innerHeight&&d<window.pageXOffset+window.innerWidth&&n+a>window.pageYOffset&&d+r>window.pageXOffset);if(i&&etargetAllowOtherCheck){allowed=!1;var c=document.createElement(\"script\");return c.src=\"\/\/hu.search.etargetnet.com\/generic\/uni.php?g=ref:58661,area:700x210\",void(document.getElementById(t)&&document.getElementById(e)&&(document.getElementById(t).parentNode.appendChild(c),document.getElementById(t).parentNode.removeChild(document.getElementById(t)),document.getElementById(e).parentNode.removeChild(document.getElementById(e)),document.removeEventListener(\"scroll\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b),document.removeEventListener(\"resize\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b),document.removeEventListener(\"DOMContentLoaded\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b)))}}}var etargetDivID=\"etargetPostload7a9b589f63cb072bef80df221f46a22b\",etargetScriptID=\"etargetScript7a9b589f63cb072bef80df221f46a22b\",etargetPostloadPoint=document.createElement(\"div\");etargetPostloadPoint.id=etargetDivID;var etargetCurScript=document.getElementById(etargetScriptID);etargetCurScript.parentNode.appendChild(etargetPostloadPoint),document.addEventListener(\"scroll\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b),document.addEventListener(\"resize\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b),document.addEventListener(\"DOMContentLoaded\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b);var etargetAllowOtherCheck=!0;if(typeof(\"forceRunPostload\")==\"string\"){etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b()}<\/script><\/div><div id=\"friss-4182039170\" class=\"friss-after-content friss-entity-placement\"><script type=\"text\/javascript\" id=\"etargetScript7a9b589f63cb072bef80df221f46a22b\">function etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b(){var e=\"etargetPostload7a9b589f63cb072bef80df221f46a22b\",t=\"etargetScript7a9b589f63cb072bef80df221f46a22b\",o=document.getElementById(e);if(o){for(var n=o.offsetTop,d=o.offsetLeft,r=o.offsetWidth,a=o.offsetHeight;o.offsetParent;)o=o.offsetParent,n+=o.offsetTop,d+=o.offsetLeft;var i=(n<=window.pageYOffset+window.innerHeight&&d<window.pageXOffset+window.innerWidth&&n+a>window.pageYOffset&&d+r>window.pageXOffset);if(i&&etargetAllowOtherCheck){allowed=!1;var c=document.createElement(\"script\");return c.src=\"\/\/hu.search.etargetnet.com\/generic\/uni.php?g=ref:58661,area:700x210\",void(document.getElementById(t)&&document.getElementById(e)&&(document.getElementById(t).parentNode.appendChild(c),document.getElementById(t).parentNode.removeChild(document.getElementById(t)),document.getElementById(e).parentNode.removeChild(document.getElementById(e)),document.removeEventListener(\"scroll\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b),document.removeEventListener(\"resize\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b),document.removeEventListener(\"DOMContentLoaded\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b)))}}}var etargetDivID=\"etargetPostload7a9b589f63cb072bef80df221f46a22b\",etargetScriptID=\"etargetScript7a9b589f63cb072bef80df221f46a22b\",etargetPostloadPoint=document.createElement(\"div\");etargetPostloadPoint.id=etargetDivID;var etargetCurScript=document.getElementById(etargetScriptID);etargetCurScript.parentNode.appendChild(etargetPostloadPoint),document.addEventListener(\"scroll\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b),document.addEventListener(\"resize\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b),document.addEventListener(\"DOMContentLoaded\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b);var etargetAllowOtherCheck=!0;if(typeof(\"forceRunPostload\")==\"string\"){etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b()}<\/script><\/div><div id=\"friss-115535448\" class=\"friss-after-content_2 friss-entity-placement\" style=\"clear: both;\"><div class=\"wprss_ajax\" data-id=\"rss509e6d901a\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/friss-hirek.hu\/wp-content\/plugins\/wp-rss-retriever\/inc\/imgs\/ajax-loader.gif\" alt=\"Loading RSS Feed\" width=\"16\" height=\"16\"><\/div><\/div><br style=\"clear: both; display: block; float: none;\"\/><div id=\"friss-1104877191\" class=\"friss-after-content_3 friss-entity-placement\">https:\/\/www.youtube.com\/watch?v=Pdnw4KiUWp0<\/div>","protected":false},"excerpt":{"rendered":"<p>A bizalmi vagyonkezel\u00e9si strukt\u00far\u00e1t fogja vizsg\u00e1lni a NAV. A c\u00e9l, hogy ne ad\u00f3elker\u00fcl\u00e9sre haszn\u00e1lj\u00e1k. Mi t\u00f6rt\u00e9nt? Az \u00faj korm\u00e1ny a bizalmi vagyonkezel\u00e9si (bvk) konstrukci\u00f3k ad\u00f3szab\u00e1lyainak szigor\u00edt\u00e1sa mellett k\u00f6telez\u0151 NAV-ellen\u0151rz\u00e9st is bevezetne a m\u00e1r l\u00e9trej\u00f6tt strukt\u00far\u00e1kra, \u00edrja a Portfolio. A c\u00e9l azoknak a vagyonkezel\u00e9seknek a felt\u00e1r\u00e1sa, amelyeket els\u0151sorban ad\u00f3el\u0151ny\u00f6k megszerz\u00e9se \u00e9rdek\u00e9ben hoztak l\u00e9tre, \u00e9s amelyekn\u00e9l az [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-169646","post","type-post","status-publish","format-standard","hentry","category-uzlet"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/posts\/169646","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/comments?post=169646"}],"version-history":[{"count":0,"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/posts\/169646\/revisions"}],"wp:attachment":[{"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/media?parent=169646"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/categories?post=169646"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/tags?post=169646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}