Next Generation Partners

Firms To Watch: Tax

Founded in May 2021 by Jalsovszky's former tax department head, István Csővári, the eponymous Csővári Legal continues to grow with a focus on tax structuring and transactional support for tax-driven M&A.

Tax in Hungary


CMS advises and represents key clients in the finance, tobacco, insurance, real estate, energy, manufacturing and TMT sectors. The team is especially adept at assisting with the tax implications of M&A, and real estate and construction-related transactions. Department head Eszter Kálmán is a trusted advisor on matters relating to international and domestic tax structuring, and is also experienced in customs, excise tax and environmental product levies. Senior associate Judit Kresz is increasingly focused on indirect tax and state aid issues.

Practice head(s):

Eszter Kálmán

Other key lawyers:

Judit Kresz


‘Eszter Kálmán’s knowledge of tax law is unique in the Hungarian legal market, but she also excels in providing and communicating comprehensive, in-depth analyses and solutions to problems.’

‘They always focus on understanding the particularities of our business and try to find legal solutions that supports most of our objectives.’

‘The knowledgeable team provides excellent tax advice related to real estate transactions. Advisors precisely identify key issues and are solution-focused. The team is very easy to work with.’

Key clients

Aegon Zrt.

British American Tobacco

GSK Biologicals

I Squared Capital Advisors (US) LLC

Partner in Pet Food

Infineon Cegléd


OTP Mobil (Simple App, Simple Payment services)

Samsung Electronics



Duna Szálloda Zrt. (operator: Marriott Hotels)

Work highlights

  • Advised OTP Mobil on the VAT implications of the operation and development of the Simple mobile app.
  • Advising Şişecam on the tax issues surrounding its planned industrial investment project, including the construction of a glass container plant, in Kaposvár, Hungary.

DLA Piper Posztl, Nemescsói, Györfi-Tóth and Partners Law Firm

DLA Piper Posztl, Nemescsói, Györfi-Tóth and Partners Law Firm’s tax team is noted for its expertise in strategic tax planning and tax-related transactional support. The group also has strong tax and customs litigation capabilities. The team caters to longstanding clients in the real estate, automotive, technology, and energy industries. Levente Torma and Ákos Becher jointly lead the team with a focus on transactional support and the tax aspects of corporate restructurings, and are both eminently experienced tax litigators. Senior associates Balázs Sőth, Imre Béres and Péter Király round out the team.

Practice head(s):

Levente Torma; Ákos Becher

Other key lawyers:

Balázs Sőth; Imre Béres; Péter Király

Key clients

Harman Becker Gépkocsirendszer Gyártó Kft.

Lear Corporation Hungary Autóipari Gyártó Kft.

Lear Corporation GmbH

Lear European Holding SL.

Trivium Packaging BSC Kft.

Trivium Aluminium Packaging Hungary Kft.

Work highlights

  • Represented Harman Becker in a customs dispute against the Hungarian Ministry of Finance.
  • Advising the Lear Group on a range of tax issues.
  • Advising Trivium Packaging BSC on the transfer pricing aspects of setting up a shared service centre in Hungary.

Hegymegi-Barakonyi and Fehérváry Baker&McKenzie Attorneys-at-Law

Hegymegi-Barakonyi and Fehérváry Baker&McKenzie Attorneys-at-Law brings both international reach and domestic expertise to its tax practice, specialising in complex corporate transactions, transfer pricing, tax structuring and corporate income tax. The firm caters to multinational corporations across a breadth of sectors, including the automotive, banking, healthcare, retail and energy industries. The team fields a number of seasoned litigators, well versed in representing clients before the Hungarian Tax Authority. Gergely Riszter leads the department; his capabilities range from tax disputes to transfer pricing. Associate Tímea Bodrogi-Szabó is also recommended.

Practice head(s):

Gergely Riszter

Other key lawyers:

Tímea Bodrogi-Szabó

Key clients

AbbVie Inc.

Abbott Medical

Work highlights

  • Advising AbbVie on the tax implications of the restructuring of its holding company.
  • Advising Abbot on the corporate income tax consequences and the possible tax risks of closing a business in Hungary.


Advising a swathe of major international companies and financial institutions, Jalsovszky has significant domestic expertise and a strong track record handling cross-border corporate transactions. The firm is noted for its wide-ranging litigation services, regularly representing clients before both the Hungarian and European courts. The team fields a multitude of practitioners with in-house experience, including those who formerly held positions at the Hungarian National Bank and Ministry of Finance. Department co-leads Pál Jalsovszky and Tamás Fehér are noted for their transactional and tax litigation expertise, respectively. Associates Ákos Baráti and Péter Barta are also core members of the team.

Practice head(s):

Pál Jalsovszky; Tamás Fehér

Other key lawyers:

Ákos Baráti; Péter Barta


‘This is one of the few legal and tax advisors in Hungary with real international experience and outlook.’

‘Good thinkers and advisors.’

Key clients


Deutsche Bank

Danubius Hotels

Hrvatska banka za obnovu i razvitak

KBC Group NV

Otthon Centrum


White Reagens.

Egeria Capital Beheer

Fizetési Pont Kft.

Work highlights

  • Advised the European Investment Bank on a VAT matter.
  • Advised the Croatian Bank for Reconstruction and Development on EU law in relation to a tax matter.
  • Advising Egeria Capital Beheer on the tax consequences of a Hungarian acquisition.

Nagy és Trócsányi Ügyvédi Iroda

Though the main bulk of the tax work carried out by Nagy és Trócsányi Ügyvédi Iroda derives from complex, cross-border tax litigation, the firm is also well versed in tax structuring and strategic tax planning issues. The firm caters to a diverse client list across the retail, agricultural and telecoms sectors. Department co-leads Orsolya Kovács and Péter Nagy are experienced in representing clients before the Hungarian Tax Authority and Supreme Court. Nagy also heads the firm’s litigation and arbitration practice. Lúcia Detvay and György Tiborfi round out the roster of key contacts.

Practice head(s):

Orsolya Kovács; Péter Nagy

Other key lawyers:

Lúcia Detvay; György Tiborfi


‘Orsolya Kovács has tremendous experience in tax litigation. Her knowledge of underlying regulations and case law is extremely valuable.’

‘In my opinion their service is excellent.’

‘Wide experience in tax matters, representing many clients in front of courts. Following the developments of tax law and analysis, as well as tax authority trends, in a very up-to-date manner.’

Vámosi-Nagy Ernst & Young Law Office

Vámosi-Nagy Ernst & Young Law Office‘s tax offering is noted for its strong litigation capabilities, as well as it non-contentious advice on tax issues relating to restructurings, M&A, transfer pricing and VAT refunds. Associate Daniel Bajusz leads the tax litigation team, bringing 12 years’ experience at the Hungarian Tax and Customs Office to the role. Bajusz regularly represents clients before domestic and European courts. Gergely Séra focuses on M&A transactions, VAT, state aid and structuring projects. Marton Horanyi and Péter Vaszari are also core members of the team.

Practice head(s):

Gergely Séra; Daniel Bajusz

Other key lawyers:

Marton Horanyi; Péter Vaszari


‘Wide range of knowledge and experience in tax law with a client-friendly approach.’

‘I am very satisfied with the whole team. They are very quick. They are always available.’

‘The team is very polite even in stressful situations. The team is very quickly available and they have a wide taxation knowledge.’

Key clients

WAE Kft.

Adient Hungary Kft.

Xanga Ventures Magántőkealap-kezelő Zrt.

Alpiq Csepeli Kft.

CHEP Magyarország Szolgáltató Kft.

Sysman Informatikai Zrt.

Work highlights

  • Assisted WAE with the acquisition of importing rights for the Renault brand in Hungary.

Deloitte Hungary

Péter Göndöcz and Attila Kövesdy jointly lead the litigation-focused tax team at Deloitte Legal Göndöcz and Partners Law Firm. With a client list consisting of real estate, energy, security services and telecoms companies, the team regularly represents clients before domestic tax authorities and courts. Clients also benefit from a dynamic and growing bench of practitioners; managing associate Dávid Ramocsa joined from Vámosi-Nagy Ernst & Young Law Office December 2021.

Practice head(s):

Péter Göndöcz; Attila Kövesdy

Other key lawyers:

Dávid Ramocsa; Zsuzsanna Huszl; Diána Takács; Ákos Balázsi


‘The biggest advantage of this practice is the client-focused approach, which gives clients not just high-level analyses and advice, but practical help which they can implement in their daily operations.’

‘The team is not only effective and successful in resolving tax disputes, but also strong in advising how to avoid such situations during the planning phase of the business transaction.’

‘Dávid Ramocsa is a young professional with already a remarkable experience in tax litigation in front of various levels of courts. He has not only a solid knowledge of the tax regulations but also understands their links to the financial statements and accounting, which is a great advantage either if it’s a tax advisory question to answer or an appeal to be made in a tax audit. His approach is practical and client focused.’

KCG Partners Law Firm

KCG Partners Law Firm’s tax arm focuses on the tax implications of corporate transactions and restructuring, as well as advising on strategic tax planning, investment-related tax issues, employee and executive compensation tax schemes, and transfer pricing. The team also has strong tax litigation capabilities. Eszter Kamocsay-Berta and Gabriella Gálik lead, both bringing extensive experience advising multinationals on a wide range of domestic and cross-border tax issues to their roles.

Practice head(s):

Eszter Kamocsay-Berta; Gabriella Gálik

Other key lawyers:

Bálint Zsoldos


‘We always felt that our tax issues are in safe hands at KCG Partners Law Firm. They understand our problems and provide clear and straightforward advice even in the more complex cases.’

‘The tax team has excellent understanding not just of the tax technical aspects but the business implications, and they come up with practical solutions that can be implemented.’

‘Bálint Zsoldos is a down-to-earth professional with a unique skill and mindset. He understands and communicates complex tax matters plainly. His experience with the tax office is invaluable.’

‘KCG is extremely client focused and able to understand a client’s specific circumstances. Their teamwork is extraordinary.’

‘Eszter Kamocsay-Berta and Gabriella Gálik are focused and open to challenges. They can easily see through and solve the problem. It is a pleasure to work with the whole tax law team.’

‘KCG Partners is one of the best prepared and most pro-active law firms I have ever worked with and definitely the best value for money. Their professional knowledge, ideas and approach toward solving issues have always impressed me and that is why I have chosen them as a business partner.’

‘They are very responsive, effective and pro-active when solving even quite complex issues. Their negotiation skill is also admirable.’

‘Gabriella Gálik is a brilliant lawyer. She communicates in a way that even complex legal matters are understandable for clients.’

Key clients

MKB Bank

OTP Bank

Pastor Valorem Private Foundation



Imex International

Lakatos, Köves and Partners

With considerable cross-border capabilities, Lakatos, Köves and Partners regularly advises clients on the tax implications of complex and multijurisdictional corporate, finance and M&A transactions. The team is also well versed in VAT planning issues and assessment of tax risks. The diverse client base spans the energy, financial services, automotive and telecoms sectors. Balázs Kántor leads the team with a decade of tax-specific experience. Associate Petra Rózsahegyi focuses on issues at the intersection of tax and employment law.

Practice head(s):

Balázs Kántor

Other key lawyers:

Petra Rózsahegyi

Key clients


Fitesa Group

Deutsche Bank Hungary


Aviation financings

BNP Paribas

Goldman Sachs Bank Europe SE

J.P Morgan AG

Erste Group

OTP Bank

UniCredit Bank

Hungarian Development Bank

BPW-Hungária Kft.



Work highlights

  • Advised Soulbrain on the tax aspects of the acquisition of development sites and assisted with the analysis of potential tax liabilities on the acquisitions.
  • Representing Fitesa Hungary before the Hungarian Investment Promotion Agency in relation to the negotiation of state grants in connection with the investment into building a new manufacturing line in Hungary.
  • Advising Deutsche Bank Hungary on transactional duty liability with regard to foreign investment service providers of the bank, tax implications of employee loans and withholding tax guidelines from clients.

LFB – László Fekete Bagaméry

LFB – László Fekete Bagaméry prioritises integration across their business, criminal and tax departments to offer clients a full service strategic approach from audit to litigation. The boutique firm also provides tax consultancy services, advising on the tax implications of cross-border corporate transactions. The growing practice recently expanded to include estate planning, personal trusts, personal funds, and related structuring. Former Hungarian Tax Authority official Zoltán Fekete heads up the team, supported by seasoned litigator Gaspar Bagamery and trusted advisor Linda Danicz.

Practice head(s):

Zoltán Fekete

Other key lawyers:

Gaspar Bagamery; Linda Danicz


‘Gaspar Bagamery and Zoltán Fekete have different specialisations and together deliver a perfect service for all of the tax matters we have experienced so far. I really appreciate the commitment, the flexibility and the problem-solving focus of the team.’

‘We work with Gaspar Bagamery, and his creativity and his understanding of foreign structures is a great help for us. He goes as far as necessary to find the best way to implement our business ideas.’

‘Zoltán Fekete has been our trusted advisor for almost a decade. In the last couple of years he has built up an efficient and professional team which provides the highest quality services.’

Key clients

Révay Dental Zrt

Pannonia Bio

Doktor 24 Group

Istenhegyi Géndiagnosztika

Agricorn Group

LP Portfolio

Alexandra Group

Belden Dunakábel

Orbico Hungary

Red Lemon

Réti, Várszegi and Partners PwC Legal

Réti, Várszegi and Partners PwC Legal provides clients with services across a range of tax issues and transactional support needs. The team is particularly adept at handling tax controversy matters and tax litigation before domestic and European courts. The bulk of the team’s domestic advisory work stems from issues relating to VAT, corporate income tax, local business tax, transfer pricing and excise duties. Zoltán Várszegi focuses on the energy and telecoms sectors, and is also the primary contact for government and public procurement mandates. Daniel Kelemen is experienced in VAT, digital tax and transfer pricing mandates.

Practice head(s):

Zoltán Várszegi; Dániel Kelemen


‘We value the promptness and clarity with which the members of the team communicate and respond to our requirements, and the detailed knowledge of all aspects related to the case.’

Key clients

VITERRA Hungary Kft.

Telenor Hungary Zrt.

Gránit-Pólus Fejlesztési Kft.

Pólus Irodaház Ingatlanhasznosító Kft.


Work highlights

  • Successfully represented VITERRA Hungary in several tax and customs disputes, including representation based on previous cases in front of the European Court of Justice.
  • Advising Telenor Hungary on a local taxation issue including civil law, regulatory and taxation issues, as well as consultations with the relevant authorities.

Szecskay Attorneys at Law

With German speaking Róbert Dezsõ at the helm of its tax department, Szecskay Attorneys at Law is well placed to cater to clients of German origin, and regularly handles complex, cross-border tax and customs litigation. The group also is also proficient on the non-contentious side, catering to clients across a range of industries including mining, real estate, manufacturing, aviation and telecoms.

Practice head(s):

Róbert Dezső

Key clients

Deutsche Lufthansa AG


AEV Europe Kft

Zebra Neo 2014 Kft.

Lasselsberger Hungária Kft.

Sodexo Pass Hungária Kft.

Work highlights

  • Representing Noksel Celik Boru Sanayi in its customs-related dispute with its former Hungarian customs representative.

Wolf Theiss Faludi Ügyvédi Iroda

Working closely with the firm’s corporate, banking and finance, and employment arms, the tax practice at WOLF THEISS FALUDI ÜGYVÉDI IRODA primarily advises on M&A transactions and corporate structuring and restructuring, as well as day-to-operations. The team of dedicated tax lawyers has capabilities across a wide range of issues including international taxation, investment structuring, VAT planning, and wealth management. János Pásztor leads, while Alexandra Tóth and Bence Kálmán are noted associates.

Practice head(s):

János Pásztor

Other key lawyers:

Alexandra Tóth; Bence Kálmán