Hungary's Budget Bills for 2018 (T/15381 and T/15428) were submitted to parliament on 2 May 2017. In addition to the KIVA and VAT rate changes {News-2017-05-11/P/3- previously reported}, the legislation also provides for the repeal of the 10% holding requirement for the participation exemption regime for capital gains from the sale and contribution in kind of shares. The requirement to register…