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.

A new tax on financial transactions has been introduced , to take effect from 1 January 2013.

The National Bank of Hungary (NBH) introduced a new guideline No. NBH's 9/2024, also known as the ESG (Environmental, Social and Governance) Guideline.

As a result of Hungary's accession to the European Union on May 1 2004, certain amendments were made to Hungarian law on the basis of the EU Financial Collateral Directive (2002/47/EC). In particular, creditor protection amendments relevant to the enforcement of financial collateral (known as 'security deposits' in Hungarian legal terminology) were introduced to the Act on Bankruptcy Proceedings, Liquidation Proceedings and Members' Voluntary Dissolution (49/1991) and to the Hung

Sustainability is crucial for ensuring the long-term wellbeing of the planet and future generations. It encompasses responsible practices that preserve natural resources...

While the securitization market in Europe continues to flourish, its usefulness in Hungary has yet to be fully appreciated. At first glance, the foundation and legal framework appears to be in place, however for a number of reasons, the market is still in its pre-infancy. From a Hungarian law approach it is useful to first look at the issues which are relevant in all markets and then to focus on the specific market-driven obstacles.

Az Európai Unió az elmúlt években kiemelt figyelmet fordított a nemteljesítő hitelek (non-performing loan, azaz NPL) kezelésére, tekintve, hogy ezek jelentős hatást gyakorolnak a tagállamok gazdasági és pénzügyi stabilitásra.

Can the unfairness of cross-border claim be reviewed ex officio in case of consumer contracts in such a simplified procedure, like the European order for payment procedure?

Recently there were some changes in Hungary in the transfer pricing documentation obligations, which is applicable to the financial year of 2023.

A KCG Partners szakértői segítenek eligazodni a jogszabályi rengetegben.

CSR, CSRD and now CSDDD: so many abbreviations have appeared over the last years in the context of sustainability. Sometimes referred to as the "European Supply Chain Act"...

You can hear a lot of stories where the debtor "escaped with the money", the construction contractor "disappeared" or the debtor company's assets have been hidden.