By 2026, the legal and technical framework for the global minimum tax appears to be taking shape. The detailed rules in Hungary are provided by two decrees of the Hungarian Ministr...

UPDATE! The draft QDMTT advance tax return has been published on 15 October 2025. The global minimum tax (Pillar 2) has been one of the most pressing topics for tax and financial p...

From next year, it will be easier for multinational groups (MNEs) to comply with the administrative obligations related to the global minimum tax (GloBE), including by allowing the...

The affected calendar year taxpayers have already passed the first global minimum tax obligation, i.e. they have fulfilled the reporting obligation using the GLOBE form. However, b...

The last day of the year is coming up, which is also the deadline for reporting data to the Hungarian tax authority for the global minimum tax. If you include the upcoming holidays...