Adókedvezmények

Wealth tax in Hungary 2026: who could be affected by the proposal, which assets could be taxable, and when might the first filing and payment deadline fall?

Determining taxable corporate income and subsequent taxation is a fundamental aspect of any business's financial planning.

The most common types of companies in Hungary are KFT (Limited Company) and ZRT (Private Limited Company).

In today's world, pensioners are geographically mobile, so some of the luckier pensioners can spend most of the year even in warmer climates. However, the question may arise: in which country are their income taxed?

Hungary’s proposed National Asset Recovery and Asset Protection Office may increase scrutiny of public funds, state aid, EU grants, transfer pricing and tax documentation. Learn what foreign-owned businesses should review now.

The global minimum tax (Pillar Two / GloBE) ensures that large multinational enterprise groups and large domestic groups are taxed at an effective rate of at least 15% in every jurisdiction where they operate.

Tax due diligence remains a critical element in M&A (mergers and acquisitions) transactions, serving as the foundation for risk identification and informed decision-making.

The branch jurisdiction does not tax the foreign source interest income attributed to the branch.

In June of this year, the Hungarian government decided to allow Hungarian companies to prepare stand-alone financial statements in accordance with IFRS. The relevant laws were then amended and passed on 17 November.

This article is the fourth one in a seven-part series of articles covering the important rules of corporate taxation in Hungary.

According to Article 60 Section 1 of the Union Customs Code, goods wholly obtained or produced in a single country or territory are considered as originating from that country or territory.

Determining taxable corporate income and subsequent taxation is a fundamental aspect of any business's financial planning.

Es gibt viele Fragen zur Impfung, die von Ihrem Arbeitgeber vorgeschrieben werden können. Von diesen sticht auch heraus, ob der Arbeitgeber...

The Hungarian Company Act determines five different corporate forms that may serve for investors as a basis to carry out business activity in Hungary.

In response to the growing activity in influencer marketing, the increasing number of new influencers entering the market, and the businesses collaborating with them, the Hungarian Competition Authority (GVH)...

The European Food Safety Authority (EFSA) has introduced significant updates to its Novel Food Guidance, which took effect in February 2025.

Nach der allgemeinen Regel des Urheberrechtsgesetzes erwirbt der Arbeitgeber, wenn ein Arbeitnehmer ein Urheberwerk als Beschäftigungsverpflichtung geschaffen hat...

A növekvő influenszer marketing aktivitás és a piacra lépő új influenszerek, illetve a velük együttműködő vállalkozások megfelelő tájékoztatása érdekében a Gazdasági Versenyhivatal...

This article is the fourth one in a seven-part series of articles covering the important rules of corporate taxation in Hungary.

This article is the sixth one in a seven-part series of articles covering the important rules of corporate taxation in Hungary.