László Krupl is a Hungarian attorney specializing in real estate law, greenfield and energy projects, EPC contracts, lease agreements, M&A transactions, and real estate-related litigation.

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.

Micro and small businesses do not have to pay innovation contribution (middle-sized businesses, however, do). The innovation contribution, along with the local business tax...

As of 1 March 2012, the amendment of the Companies Act, the Companies Registration Act and certain related acts will enter into force, which may affect Hungarian companies.

Irodánk évtizedes szakmai háttérrel és széleskörű tapasztalattal rendelkezik a társaságok működésével kapcsolatos valamennyi területen.

In this article, we briefly address the issue of whether the so-called "whistle-blowing hotline scheme", which is to be set up by a US public company in line with the provisions of Sarbanes-Oxley, may qualify in Hungary as a legal anonymous hotline that enables the employees of a US public company to denounce potential illegal activities carried on within that company.

A mikro- és kisvállalkozásoknak nem kell innovációs járulékot fizetniük (a középvállalkozásoknak tehát kell). Az innovációs járulék...

On 6 December 2016, the Hungarian Parliament adopted substantial changes to the Hungarian Competition Act, which were published in Hungary's official journal on 15 December 2016.

Finding the most appropriate company form is essential for every business. Hungarian company law offers a wide range of company forms available for foreign entrepreneurs and investors.

What happens in business is always unpredictable - any businessman is aware of this. Anything could happen.

According to global statistics, about half of all cases of corporate abuse are reported, and half of these reports come from employees within the company.

The Hungarian Parliament has established a powerful new enforcement authority with extensive investigative and prosecutorial powers over public asset management. Companies heavily reliant on public funding face heightened scrutiny as the National Asset Protection and Recovery Office gains authority to conduct investigations, impose supervision, and pursue both criminal and civil enforcement actions.

Unternehmensverfahren, Abschluss eines Immobilienkaufvertrags: Fast jeder weißt es automatisch, dass für diese Verfahren ein ...

Wir erörtern nachstehend eventuelle Anmelde- und sonstige Pflichten des Geschäftsführers einer ungarischen Kft.

The business decision to make a public takeover bid depends on the assessment of a number of legal, business and financial elements/questions. One of the most peculiar questions remains as to how to gain insider information on the target lawfully, before the announcement of the PTB and without causing overreaction on the market with a potentially price-increasing effect.

In dem vorliegenden Artikel versuchen wir anzusprechen was für welche Aufgaben nach den geltenden gesetzlichen Vorschriften von einem Geschäftsführer erfüllt werden müssen, und welche Haftungsvorschriften für den Geschäftsführer maßgeblich sind.

Due to the transposition of Directive (EU) 2019/1023 through the Restructuring Act, which entered into force on 1 July 2022, a new preventive restructuring framework under Hungarian law is now applicable.