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...

On 14 October 2025, a bill containing the Hungarian 2025 autumn tax package was submitted to the Hungarian Parliament. By amending the tax laws the legislators are aiming, among ot...

As of the 2024 tax year, major changes have taken effect concerning corporate income tax benefits related to research and development (R&D) activities. The new R&D tax ince...

On 11 June 2025, the Hungarian Parliament adopted the Hungarian summer tax package 2025, which introduces significant amendments across various areas of the Hungarian tax system, i...

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...

The Hungarian Parliament has adopted the 2025 tax law amendments. The majority of the proposals described in our earlier article and submitted on 29 October were adopted at the par...

Under Act LXXXIV of 2023 on Top-Up Taxes to Ensure a Global Minimum Level of Taxation and on Related Amendments to Certain Tax Acts (Minimum Tax Act), Hungarian members of groups t...