Hungary published Law CXXXIII in the 11 December 2020 edition of the Official Gazette, which provides amendments for the implementation of the "Housing Support Action Plan". One of the key tax measures of the plan is the introduction of a 5% reduced VAT rate that applies on the sale of newly constructed residential properties between the period 1 January 2021 and 31 December 2022. Properties for which the final building permit was obtained by 31 December 2022 may also benefit from the reduce…