Decisions on the treatment of research and development in Hungarian corporate income tax: tax base reduction or R&D tax incentive – who should choose which option and when?

The European Commission refers Hungary to the CJEU for failing to abolish a retail tax that infringes the freedom of establishment.

At the time of government change in Hungary: changes to advertisement tax, SZÉP card and simplified employment.

The 2026 amendments to the Hungarian small business tax expanded eligibility, but careful review of dividend and tax base rules is essential before switching.

31 May or 30 June is the first Public CbCR reporting deadline. We summarise in five points how companies should prepare for their first report.

The CJEU judgments on the VAT treatment of transfer pricing adjustments clearly demonstrate that integrated management of VAT and transfer pricing is now an indispensable element of corporate tax strategy.