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from the tax team of WTS Klient Hungary
Operators of digital platforms will not only have to comply with data reporting obligations outside the EU, but will also have to meet specific tax obligations in the future.
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Pálinka offered as a business gift is tax-exempt in Hungary. New taxation rules apply also for hospitality services.
CIT allocation offers a valuable tax saving opportunity. It is worth acting early, as once the annual national support cap is exhausted, the option is gone.
The global minimum tax appears to be taking shape in 2026 in terms of both the legal and technical framework. Administration is being reduced and two new Safe Harbors have come into effect.
Our article presents a chain transaction where a third country company becomes subject to Hungarian VAT registration even though the goods do not remain in Hungary.
We have summarised the key points of the 2026 tax amendments in Hungary that every corporate decision-maker should be aware of.
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Results of WTS Klient's client survey 2025
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