According to Section 7 paragraph 1 point m) of the Corporate Tax Act, the cost of any share acquired in a start-up company (including any cost increment resulting from capital increase carried out after the time of acquisition) multiplied by three, shall be deducted from the pre-tax profit in the tax year when the share has been acquired and in the following three tax years, in equal installments, not exceeding twenty million forints in each tax year.