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  • Article

    Vergleich: Kommanditgesellschaft Oder Gesellschaft Mit Beschränkter Haftung?

    Unternehmergründer in Ungarn suchen immer wieder nach der optimalen Form einer Rechtsperson, bzw.
    HungaryCorporate/Commercial Law
    Katona & Partners Attorneys at Law
    Katona & Partners Attorneys at Law
  • Article

    Company Foundation (PLC) Part 2

    Shareholders and capital may not be solicited for the foundation of a private limited company by way of public invitation.
    HungaryCorporate/Commercial Law
    Katona & Partners Attorneys at Law
    Katona & Partners Attorneys at Law
  • Article

    Certain Legal Aspects Of Customs Law Regarding Containers Abandoned In Temporary Storage

    If the customs authority cannot determine the facts of the case the goods will be seized from the holder.
    HungaryConsumer Protection
    Katona & Partners Attorneys at Law
    Katona & Partners Attorneys at Law
  • Article

    Payment In Euro

    The payment in euros is gaining an increasingly important role in Hungary, especially in the payment of corporate tax, which since August 2022 can be paid not only...
    HungaryFinance and Banking
    Katona & Partners Attorneys at Law
    Katona & Partners Attorneys at Law
  • Article

    Europäisierung des MwSt-Systems

    Ein holländisches Unternehmen verkauft ab einem in Deutschland gelegenen Auslieferungslager Waren an deutsche Großhändler.
    HungaryTax
    Katona & Partners Attorneys at Law
    Katona & Partners Attorneys at Law
  • Article

    Steuerrisiken Vom Arbeiten Aus Dem Home Office

    Wegen des Coronavirus haben zahlreiche Unternehmen auf die Arbeit im Home Office umgestellt. Dieses Arbeitsmodell kann jedoch nach der jetzigen Gesetzeslage ungeahnt hohe Steuerrisiken in sich Bergen.
    GermanyTax
    Katona & Partners Attorneys at Law
    Katona & Partners Attorneys at Law
  • Article

    Company Gateway (Cégkapu)

    In 2017, Hungary introduced a new system for communication with the authorities and certain further entities.
    HungaryCorporate/Commercial Law
    Katona & Partners Attorneys at Law
    Katona & Partners Attorneys at Law
  • Article

    Cégalapítás külföldön

    A jelen cikkben felvázoljuk, hogy az egyes európai országokban a cégalapítás milyen adójogi vonzatokkal jár.
    HungaryCorporate/Commercial Law
    Katona & Partners Attorneys at Law
    Katona & Partners Attorneys at Law
  • Article

    Founding A Limited Liability Company (LLC) In Hungary (Part 1)

    For the sake of simplification and expedited procedure it is recommended to establish a limited liability company in Hungary by way of a simplified registration procedure.
    HungaryCorporate/Commercial Law
    Katona & Partners Attorneys at Law
    Katona & Partners Attorneys at Law
  • Article

    Before Signing: Don't Leave It Unread! – Lessons From Two Precedent-Setting Recent Court Rulings

    Most of us are already aware that we must read documents before signing them – but do we always follow this advice? While we often skim through terms and conditions when shopping online, employment-related.
    HungaryEmployment and HR
    Katona & Partners Attorneys at Law
    Katona & Partners Attorneys at Law
  • Article

    Globalisierung des Warenhandels und die Rolle der OECD

    Die international üblichen Doppelbesteuerungsabkommen gelten für die MwSt nicht.
    HungaryTax
    Katona & Partners Attorneys at Law
    Katona & Partners Attorneys at Law
  • Article

    Fines And Legal Proceedings Due To Deficiencies In Whistleblowing Systems

    In recent months, an increasing number of fines and legal proceedings have been initiated against companies that do not properly operate their whistleblowing systems.
    European UnionEmployment and HR
    Katona & Partners Attorneys at Law
    Katona & Partners Attorneys at Law
  • Article

    Firmenrechtliche Aenderungen In Ungarn

    Die neue Regierung ist in Ungar kaum im Amt und schon sehr fleißig am Werk, sogar im Sommer hat ihre Arbeit nicht nachgelassen.
    HungaryCorporate/Commercial Law
    Katona & Partners Attorneys at Law
    Katona & Partners Attorneys at Law
  • Article

    Bußgelder und Gerichtsverfahren aufgrund von Mängeln in Hinweisgebersystemen

    In den letzten Monaten wurden zunehmend Bußgelder und rechtliche Verfahren gegen Unternehmen eingeleitet, die ihre Hinweisgebersysteme nicht ordnungsgemäß betreiben.
    HungaryEmployment and HR
    Katona & Partners Attorneys at Law
    Katona & Partners Attorneys at Law
  • Article

    Dropshipping Láncügylet - II. Rész

    A HÉA Irányelv a tagállamok számára csak az elérendő célt írja elő, a tagállamok maguk határozzák meg, hogy ezeket a követendő célokat hogyan ültetik át a saját nemzeti jogrendszerükbe, ezért minden esetben meg kell vizsgálni, hogy abban a tagállamban arra a típusú jogügyletre, ahol a végfelhasználó van, milyen szabályozás található.
    HungaryTax
    Katona & Partners Attorneys at Law
    Katona & Partners Attorneys at Law
  • Article

    Chain Transactions In Dropshipping Part Two.

    The VAT Directive only presents the goal to be achieved. It is up to the Member States to implement these objectives in their national legal system.
    HungaryTax
    Katona & Partners Attorneys at Law
    Katona & Partners Attorneys at Law
  • Article

    Gruppenbesteuerung Bei Der Körperschaftsteuer

    Einmal im Jahr können Unternehmen erklären, dass sie Körperschaftsteuerzahler werden möchten. Die Wahl dieser Form kann eine Reihe von Vorteilen haben, wie zum Beispiel Steuereinsparungen...
    HungaryTax
    Katona & Partners Attorneys at Law
    Katona & Partners Attorneys at Law
  • Article

    Chain Transactions In Dropshipping Part Two

    The VAT Directive only presents the goal to be achieved. It is up to the Member States to implement these objectives in their national legal system
    HungaryTax
    Katona & Partners Attorneys at Law
    Katona & Partners Attorneys at Law
  • Article

    Corporate Tax In Hungary (Part 5): Cross-border Treatment

    This article is the fifth one in a seven-part series of articles covering the important rules of corporate taxation in Hungary.
    HungaryTax
    Katona & Partners Attorneys at Law
    Katona & Partners Attorneys at Law
  • Article

    Gross Or Net? – How Is The Tax Base For Real Estate Purchases Determined During A Property Purchase?

    A question has arisen during property purchases about whether the gross or net purchase price should be considered when determining the market value that forms the basis for property transfer tax...
    HungaryTax
    Katona & Partners Attorneys at Law
    Katona & Partners Attorneys at Law

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