megtérítése

Megtérítés is a Hungarian term that denotes the act of reimbursing someone for costs or losses they have incurred. The noun is commonly used in civil law, business, and public administration; the verb form megtérít means to reimburse or repay. The concept covers the repayment of expenses and can arise from contracts, policy provisions, or statutory obligations.

It is distinct from kártérítés, which means compensation for harm or damages, and from költségtérítés, which is a more specific reimbursement of documented expenses such as travel costs, meals, or materials. In everyday use, megtérítés can refer to reimbursing actual costs incurred by another party or by oneself under an agreement.

Contexts and process: Reimbursements occur in employment (employee travel or subsistence expenses), procurement, insurance settlements, and government programs. The usual requirement is evidence of the costs (invoices, receipts) and a governing agreement or policy specifying eligible items, caps, and payment timing. The transaction is typically recorded as a liability or expense reimbursement rather than revenue for the recipient.

Tax and accounting: Tax treatment varies by jurisdiction, but reimbursements for actual, documented costs are commonly not treated as taxable income when properly supported. Unrelated allowances or non-documentary payments may be taxed differently.

See also: költségtérítés; kártérítés; kárpótlás; biztosítási kártérítés.