When setting up a business in Hungary, there are a number of issues that need to be clarified and then decided upon. In an earlier article we explored the obligations of start-ups,...

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...

All business organisations have to ensure their capital adequacy in Hungary in accordance with the Hungarian Civil Code. Yet what does capital adequacy mean? When is there a proble...

When preparing annual personal income tax returns in Hungary, every year both taxpayers and tax consultants face the problem that it is very difficult to classify certain types of ...

In recent days and weeks in Hungary we have had to familiarise ourselves with a number of regulations affecting taxation. It is not easy to come to grips with the changing legal en...

On 28 April, besides the bill on the special retail tax, the Hungarian Government also submitted a bill to the Parliament on the necessary amendments to certain tax laws in order t...