Foundation Of A Permanent Establishment In Hungary

Globally active companies can set up a subsidiary, a branch or a permanent establishment abroad for their foreign economic activities. The decision regarding the optimal organizational structure has different tax consequences.In particular, the taxation of the organizational form to be chosen moves into the focus of the entrepreneur, which can differ to a considerable extent.In addition to pure foreign trade without a registered office abroad (direct business), there is always the option of establishing a permanent establishment for direct investment. In this article we draw your attention to which economic activities in Hungary may not be carried out through direct business, whereby at least a permanent establishment must be set up.