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From 1 January 2020, the reduced tax rate of 5% applicable to the flats to be constructed or existing in a multi-unit residential building with a total net floor space not exceeding 150 square meters and to the...

According to the new Hungarian tax procedural act entered into force on 1 January 2018, business associations are obliged to report data about their foreign bank accounts to the tax authority.

The European Court of Justice ("ECJ") issued a decision in November 2018 stating that employees do not lose their right to receive compensation for their unused vacation days...

The EU Commission and consumer authorities warned Airbnb (online accommodation marketplace) to align its terms and conditions with EU consumer rules and to be transparent on pricing.

The Hungarian Government submitted a bill to the Hungarian Parliament in February 2019.

The Council adopted the anti-tax avoidance directive ("ATAD", Council Directive (EU) 2016/1164) in 2016.

Under the Hungarian VAT Act, from 1 January 2016 instead of the general VAT tax rate of 27%, a reduced tax rate of 5% is applicable to the flats to be constructed or existing in a multi-unit residential building...

A bill on the amendment of the Public Notaries Act and certain judicial acts is currently under administrative discussions.

About one year after the entry into force of the fourth anti-money laundering directive and terrorist financing, a new directive in that regard entered into force on 9 July 2018.

A grain trader Hungarian company had requested to refund of about HUF 4.5 billion VAT from the tax authority.

In December 2018 the Hungarian Parliament adopted a new legislation that significantly changes the Hungarian Labour Code.

The proposal for a regulation presented recently together with a proposal for a directive on a European services e-card aims to prevent the introduction of barriers to cross-border service...

A new decree was issued by the Ministry for National Economy in October 2017, introducing a three-level, standardized approach relating to the transfer pricing documentation ...

According to the announcement of the state secretary for tax matters issued in February 2019, the Hungarian Ministry of Finance is planning to introduce a new system.

The analysis involved cases between the period of 1 January 2014 and 31 December 2015, and covered 25 different questions.

In order to promote economic growth, create jobs and attract investments in the EU, in December 2018 the European Commission adopted a proposal for a directive on modernising the existing EU company

Currently the provisions of the Act on the General Rules of Administrative Proceedings and Services are applicable as underlying rules in most of the procedural matters in respect of administrative customs.