Mozdulátlanok

Mozdulatlanok is a Hungarian term that translates to "immovables" or "fixed assets" in English. It refers to property that is permanently attached to the land and cannot be moved from one location to another. This category typically includes land itself, as well as buildings, structures, and any other permanent improvements made to the land. In legal and real estate contexts, Mozdulatlanok are distinguished from "ingóságok," which are movable possessions.

The ownership and transfer of Mozdulatlanok are subject to specific legal regulations and procedures in Hungary. Transactions involving these assets, such as buying, selling, or inheriting them, require registration in the land registry (földhivatal). This registration process ensures the legal certainty of ownership and provides public access to information about property rights. Inheritance laws also dictate how Mozdulatlanok are passed down through generations.

Taxation related to Mozdulatlanok includes property taxes levied by local authorities and capital gains tax on profits made from selling these assets. The valuation of Mozdulatlanok for tax purposes is typically based on their market value or official appraisals. Understanding the legal and financial implications of Mozdulatlanok is crucial for individuals and businesses engaging in real estate activities in Hungary.