If tax issues are detected in companies with a higher turnover and employing many people going back several years, large sanctions can always be expected.

If the actor who orders the transport in the chain business is in the middle of the chain, i.e. a taxpayer who acts both as an acquirer and as a seller in the chain transaction...

The Approved Employee Share Plan (AESP), as defined under Section 77/C of the Hungarian Personal Income Tax Act, is a securities-based incentive program designed to provide companies with a flexible and tax-efficient...

The recent opinion issued by the Advocate General of the European Court of Justice challenges a Hungarian tax rule that restricts foreign taxpayers from submitting additional...

In today's interconnected global economy, public finance reform projects have taken centre stage, with digitalization playing a crucial role in streamlining tax administration and enhancing tax compliance.

And so, 5 years after Achmea was rendered, dozens of intra-EU arbitrations continue, either at the jurisdictional or the enforcement phase.

Time is running out for VAT-registered companies in Hungary to set up and test their systems ahead of the July deadline.

In the complex landscape of international business, holding company structures offer a numerous of advantages, with tax efficiency standing out as a key benefit.

Transfer pricing documentation and the associated reporting obligations have become a central issue for companies, especially in light of the new regulations effective from 2025.

A transzferár nyilvántartás és az ehhez kapcsolódó adatszolgáltatási kötelezettség a vállalatok számára kiemelt fontosságú kérdéssé vált, különösen a 2025-től érvényes új szabályozások tükrében.

Die Mehrwertsteuer kann bei der Auslegung der Verträge des Alltages viele Komplikationen verursachen. Enthält der Kaufpreis beispielsweise die Mehrwertsteuer,...

To be fully compliant, companies with globally-mobile employees must follow not only ‘home' tax rules but also host country regulations.

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

One of the key questions buyers and sellers face in every M&A transaction is the related tax implications. The tax consequences of M&A transactions vary considerably depending on the structure of the deal and the flexibility of the parties.

If the actor who orders the transport in the chain business is in the middle of the chain, i.e. a taxpayer who acts both as an acquirer and as a seller in the chain transaction

Hungary was one of the last EU countries to introduce a register of ultimate beneficial owners. While the provisions of the Fourth and Fifth AML Directives were already implemented...

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

In der EU besteht einer der Hauptzwecke von Zöllen darin, die EU-Hersteller von Waren vor ausländischer Konkurrenz (d. h. Waren aus Nicht-EU-Ländern) zu schützen, indem eine Steuer auf importierte Waren (so genannte Schutzzölle) erhoben wird; eine solche Steuer wird daher nicht auf in der EU hergestellte Waren erhoben.

On July 8, 2022, the U.S. Government notified to terminate the USA-Hungary tax treaty. The termination occurred 6 months after diplomatic notification of it, on January 8, 2023.