The Hungarian small business tax (KIVA) has become increasingly popular among Hungarian companies in recent years due to its simplified structure and favourable 10% tax rate. At th...

Loss of equity can have serious consequences for companies in Hungary. Failure to solve the capital situation in time may lead to irreversible liquidation of the company. The main ...

A for-profit company is basically set up with the aim of distributing profits to the owners in proportion to their shareholding in the company, i.e. dividends. Dividends can only b...

We previously looked at own investments that represent equity investments, when a company buys back its own shares or stakes in its own business based on a resolution by its main d...

Dividends in Belarus constitute income which is generally taxed with 13% personal income tax. However, the tax payment procedure differs for dividends sourced in Belarus and from a...

Limited liability companies often need to raise capital to expand their business, enter new markets or invest in R&D. While the financing options are numerous, each choice come...

The Hungarian Minister of Finance recently announced an increase in the sales revenue limit for joining the small business tax (KIVA) system, from HUF 1 billion (roughly EUR 2.8 mi...