On 15 January 2019 the Commission has kick-started the debate on reforming decision-making for areas of EU taxation policy

The first agreement on the avoidance of double taxation and prevention of fiscal evasion between Hungary and Iran entered into force on 1 January 2017.

Irodánk mind a magyar, mind a német, osztrák és európai adójogot illetően magas szakmai színvonalú, kompetens és időszerű válaszokat ad az ...

Bis vor kurzem existierte das Thema Steuerresidenz in Ungarn nur auf Papier auf der Grundlage von Steuergesetzen und internationalen Steuerabkommen...

Hungary has become an increasingly popular destination for retirees looking to enjoy a high quality of life in the heart of Europe. With its rich culture, safe environment, and relatively low cost of living compared to Western Europe, the country offers an appealing combination of comfort and affordability.

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.

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...

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

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

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.

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?

When you have employees working abroad, there are a number of important factors to consider.

Following the launch of a flat rate of corporation tax of 9% from the beginning of 2017 it is clear that international business can be well served by the use of Hungarian companies...

Hungary has recently found itself in a precarious position within the global tax landscape.

Tax residence is determined by various factors and influences whether – and what type – of expatriate income is taxable in a certain country

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

In mid-March 2023, the international community was shaken by Russia's announcement of the termination of agreements related to double taxation avoidance with what it termed "unfriendly countries."

During tax planning, Hungary stands out as an attractive jurisdiction due to its favorable tax environment. This is attributed to the country's main tax types, which boast some of the lowest tax rates.