A/HRC/58/49/Add.1 74. The personal income tax system heavily subsidizes ‘traditional families.’ A couple rearing three children gets a monthly tax benefit (600,000 forints), almost twice the median monthly salary before taxes (320,000 forints in 2020), and mothers who have at least four of their own or adopted children and have reared them in their own household for at least 12 years, are granted lifetime exemption from paying the 15% income tax on their salary. 75. In 2018, UN experts noted with concern that the Government had decertified and defunded the teaching of the subject of gender studies at institutions of higher education,37 thereby restricting academic freedom and having a negative effect on the pursuit of equality for women and girls in Hungary. 76. In May 2020, the Hungarian Parliament blocked the ratification of the Council of Europe Convention on Combating Violence Against Women and Domestic Violence (‘Istanbul Convention’), having signed it in 2014, saying it “promotes destructive gender ideologies” and “illegal migration.” The CEDAW Committee criticised the decision of Parliament.38 77. Also, in May 2020, the Parliament passed a new law, making it impossible for transgender or intersex people to legally change their gender - putting them at risk of harassment, discrimination, and even violence when they need to use identity documents. The Council of Europe Human Rights Commissioner called the law “an affront against the rights and identities of LGBTI persons” and that the “proposed legislative amendments run counter to international and European human rights standards. 39 In 2020, an Act ruled that sex assigned at birth “based on primary sexual characteristics and on chromosomes” may not be changed. Applications for legal gender change had de facto been refused since 2018. The 9th Constitutional Amendment in December 2020 noted that ‘Hungary shall protect the children’s right to an identity corresponding to his or her sex at birth and ensures an upbringing for them that reflects the values based on Hungary’s constitutional identity and Christian culture.’ 78. A 2021 amendment to child protection legislation forbids making available content that ‘promotes or depicts divergence from the identity corresponding to the sex designated at birth, sex modifications and homosexuality’ to persons under the age of 18 years. This includes religion or belief groups which are LGBTI-inclusive. 79. During her visit, the Special Rapporteur heard numerous concerns about LGBTI+ rights stalling in Hungary and the increasingly open denunciation of such rights by politicians. The mandate has raised concerns about discrimination against LGBTI+ persons in the name of religion or belief in Hungary 40 and worldwide. H. Enjoyment of freedom of religion or belief in detention settings 80. Treating all persons deprived of their liberty with humanity and with respect for their dignity is a fundamental and universally applicable rule which must be applied without distinction of any kind, including religion or belief. The Special Rapporteur reiterates that the dangers of discrimination, in institutionalized form or through discriminatory practices, are much greater in the closed conditions of a detention facility. 41 81. Multiple soft-law instruments elucidate the obligation of public authorities to respect the right to freedom of religion or belief of persons deprived of their liberty. Rule 2.1 of the UN Standard Minimum Rules for the Treatment of Prisoners (Nelson Mandela Rules) sets out that persons deprived of liberty shall not face discrimination on different grounds including religion, and that “the religious beliefs and moral precepts of prisoners shall be 37 38 39 40 41 OL HUN 6/2018. CEDAW/C/HUN/CO/9, paras. 11-12. https://www.coe.int/en/web/commissioner/-/commissioner-mijatovic-urges-hungary-sparliamentarians-to-reject-draft-amendments-banning-discussion-about-sexual-and-gender-identityand-diversity. OL HUN 3/2020. A/64/159, para. 21. 13