ITR World Tax 2026

In mid-October 2025, ITR (International Tax Review) published its current rankings of the world’s most recognised tax consulting firms and tax practitioners. ITR World Tax 2026 lists WTS Klient in Tier 2 in three categories:

• General corporate tax: Tier 2
• Indirect tax: Tier 2
• Transfer pricing: Tier 2

ITR World Tax Leaders 2026

In the country-by-country ranking of the world’s best tax practitioners, ITR World Tax Leaders 2026, five of our advisers were included again this year, similarly to last year.

• Réka Kiss, Director at WTS Klient, received a “Highly regarded” rating in the general corporate tax category
• Tamás Gyányi, Senior Partner at WTS Klient, received a “Highly regarded” rating in the indirect tax category
• András Szadai, Partner, Head of Tax Services at WTS Klient, received a “Highly regarded” rating in the indirect tax category
• Tamás László, Director at WTS Klient, received a “Rising star” rating in the indirect tax category
• Zoltán Cseri, Senior Manager at WTS Klient, received the title of “Rising star” in the indirect tax category

According to the ranking, Tamás Gyányi and András Szadai are among the nine best indirect tax advisers in Hungary, while Réka Kiss is one of the four best general corporate tax experts in the country. Tamás László and Zoltán Cseri were named “Rising Stars” for the third time. A total of eight young tax professionals in Hungary received this title this year.

Meet WTS Klient’s renowned tax advisers!

Réka Kiss started her professional career as a tax adviser assistant at Noerr Hungary before joining the WTS Klient team, where she currently holds the position of tax director. She spent a year in the VAT department of WTS Germany’s Munich office. Her main areas of expertise are global expatriate tax services, mergers and due diligences before acquisitions.

After his years at a Big4 company, Tamás Gyányi joined Klient in 2004. His name is synonymous with the establishment of the company’s tax consulting division, which has since become one of the strongest bastions of WTS Klient. In 2014, he was appointed a tax partner of the firm, then in March 2022, a senior partner of the tax advisory, payroll and later the HR services divisions. He has been ranked as “Highly regarded” in the ITR World Tax Leaders 2026 for the 10th time, meaning he has been awarded this title every year since 2017.

András Szadai started as a trainee in the tax team of Klient in 2006, after his college studies. He worked as a tax adviser in London for two years and gained experience also in the transfer pricing group of WTS in Munich for 4 months. Since 2022 he has been head of the tax consulting division of WTS Klient as a partner.

Tamás László economist, tax consultant and certified VAT expert. He mainly deals with VAT issues and tax representation for international companies, handling tax and transfer pricing advice, VAT registration, tax audits, tax planning and due diligence, and he is an outstanding expert in digital solutions in taxation and the related IT-developments.

Zoltán Cseri started his professional career as an intern at WTS Klient. He is a tax consultant, a certified tax adviser, qualified transfer pricing expert and environmental product fee expert, so his main areas of expertise include VAT, transfer pricing and expatriate tax advice, as well as environmental product fee and EPR consulting.

A WTS Klient ranked Tier 2 in ITR World Tax 2026 bejegyzés először WTS Klient Hungary | tax | accounting | payroll | advisory | HR services | digital solutions | state aid-én jelent meg.

More than 5,100 companies and 6,200 tax professionals from over 155 countries in every part of the world were ranked this year by the world’s most respected tax journal, the International Tax Review (ITR). 

ITR World Tax Leaders 2025 

In the ranking of tax professionals, ITR World Tax Leaders 2025, apart from Tamás Gyányi, senior partner at WTS Klient, also András Szadai partner, who leads the tax consulting division of the company, was ranked as “highly regarded”. Both of them were awarded in the indirect tax category, which means that they are under the nine most outstanding indirect tax advisers in Hungary. In the general corporate tax category, Réka Kiss, tax director at WTS Klient, was rated “highly regarded”, making her one of the top three corporate tax advisers in the country. 

Senior managers Zoltán Cseri and Tamás László were included this year, similarly to the previous year, among the World Tax Leaders, earning the title of “Rising star” also in the indirect tax category. In this tax type only three Hungarian tax advisers have been awarded this title. 

The best tax advisers

Réka Kiss started her professional career as a tax adviser assistant at Noerr Hungary before joining the WTS Klient team, where she currently holds the position of tax director. She spent a year in the VAT department of WTS Germany’s Munich office. Her main areas of expertise are global expatriate tax services, mergers and due diligences before acquisitions.

After his years at a Big4 company, Tamás Gyányi joined Klient in 2004. His name is synonymous with the establishment of the company’s tax consulting division, which has since become one of the strongest bastions of WTS Klient. In 2014, he was appointed a tax partner of the firm, then in March 2022, a senior partner of the tax advisory, payroll and later the HR services divisions. He has been ranked as “Highly regarded” in the ITR World Tax Leaders 2025 for the 9th time, meaning he has been awarded this title every year since 2017.

András Szadai started as a trainee in the tax team of Klient in 2006, after his college studies. He worked as a tax adviser in London for two years and gained experience also in the transfer pricing group of WTS in Munich for 4 months. Since 2022 he has been head of the tax consulting division of WTS Klient as a partner.

Zoltán Cseri started his professional career as an intern at WTS Klient. He is a tax consultant, a certified tax adviser and environmental product fee expert, so his main areas of expertise include VAT, transfer pricing and expatriate tax advice, as well as environmental product fee and EPR consulting.

Tamás László economist, tax consultant and certified VAT expert. He mainly deals with VAT issues and tax representation for international companies, handling tax and transfer pricing advice, VAT registration, tax audits, tax planning and due diligence, but he is also an outstanding expert in tax-related IT solutions. 

ITR World Tax 2025 

Apart from ITR World Tax Leaders 2025 list, WTS Klient numbers among the excellent companies also in the ranking of tax and transfer pricing advisory firms, the ITR World Tax 2025. In the ranking, which is based on the opinions of more than 29,000 clients and 5,300 tax professionals, the 30-strong team of András Szadai, tax partner has again this year, similarly to previous years, been ranked in Tier 2, retaining its excellent rating.

A ITR World Tax Leaders 2025 are now live bejegyzés először WTS Klient Hungary | tax | accounting | payroll | advisory | HR services | digital solutions | state aid-én jelent meg.

More than 4,700 companies and 5,000 tax professionals from over 140 countries in every part of the world were ranked this year by the world’s most respected tax journal, the International Tax Review (ITR), in the World Tax 2024 list.

WTS Klient: Tier 2 once again 

This year, the editors of the ITR ranking exceeded the previous years’ figures by far, surveying more than 25,000 clients and 4,800 tax professionals to compile a list of the best and most effective tax advisers. This year again, WTS Klient is in the Tier 2 category, meaning it numbers among the excellent companies both for tax advisory and transfer pricing advisory.

In the ITR ranking of professionals, Tamás Gyányi, senior partner at WTS Klient, was ranked as “highly regarded”, similarly to previous years, which means he is one of the eight most outstanding indirect tax advisors in Hungary. Senior managers Zoltán Cseri and Tamás László were included this year for the first time among the World Tax Leaders, earning the title of “Rising star” in the indirect tax category, the only Hungarian tax advisers to do so.

WTS Klient advisers among the best 

After his years at a Big4 company, Tamás Gyányi joined Klient in 2004. His name is synonymous with the establishment of the company’s tax consulting division, which has since become one of the strongest bastions of WTS Klient. In 2014, he was appointed a tax partner of the firm, then in March 2022, a senior partner of the tax advisory and payroll division.

Zoltán Cseri started his professional career as an intern at WTS Klient. He is a tax consultant, a certified tax adviser and environmental product fee administrator, so his main areas of expertise include VAT, transfer pricing and expatriate tax advice, as well as environmental product fee and EPR consulting.

Tamás László economist, tax consultant and certified VAT expert. He mainly deals with VAT issues and tax representation for international companies, handling tax and transfer pricing advice, VAT registration, tax audits, tax planning and due diligence, but he is also an outstanding expert in tax-related IT solutions.

A New WTS Klient experts at the top of the ITR ranking bejegyzés először WTS Klient Hungary | tax | accounting | payroll | advisory | HR services | digital solutions | state aid-én jelent meg.

In professional circles we see more and more foreign and EU companies as well as corporations outside the EU come into contact with Hungary in some way through taxable product supplies or providing services in the country.

Legal definition 

Although the term did not used to be part of substantive law, the NAV did have guidelines on procedures for the tax inspections of all VAT-registered taxpayers, and it has updated these from 2017. The law defines the status of VAT-registered taxpayer as a company not liable to set up in the country for economic purposes, but is obliged to pay taxes in Hungary due to an activity that is taxable. It also means that these types of companies usually have neither the human resources nor the physical presence to perform economic activities (though this does not rule them out from keeping inventories at the warehouse of a logistic service provider).

The issue of domestic tax liabilities 

Foreign companies compelled to register in Hungary in this way will typically become VAT taxpayers. Although the EKAER and the environmental product fee are not discussed in this series of articles, these are the two other typical issues in respect of which a tax liability and tax payment obligation may arise – failing to fulfil them may result in the usual legal sanctions in the case of VAT-registered companies.

Who can represent these companies at the NAV? 

The question may be asked as to who helps these foreign companies in communicating with the tax authority; who can represent VAT-registered companies at the NAV in various official matters? According to the Act on the Rules of Taxation, during relevant procedures at the tax authority the taxpayer may authorise a tax advisor, tax expert, chartered tax expert or an employee of a company authorised to provide tax advisory and accounting services; and the taxpayer has to report any permanent authorisations to the tax authority.

Financial representative 

A foreign company that is not obliged to set up in Hungary for economic purposes in connection with its domestic business activity can engage a financial representative to fulfil any tax obligations. The rules on this will be described in detail in the following articles. What is important to note at the outset though is that a Hungarian business entity assumes a huge task with the status of financial representative; it has to comply with strict legal requirements (e.g. joint and several liability with the foreign company for its tax liability).

Is it mandatory to engage a financial representative? 

Although the Act on the Rules of Taxation generally lists for foreign companies only as a possibility to engage a financial representative, in certain cases this is unavoidable: if the company obliged to pay taxes is not in the EU, i.e. it has its registered office or economic establishment in a third country, there is no other legal way to represent the foreign company – with all of the complexity this involves.

Articles related to the topic:

Obligation or opportunity? Who can be a fiscal representative?

Company representation at the NAV – the most important facts

Generalised reverse charge mechanism – growing administration?

Common situations – when is VAT registration unavoidable?

A VAT-registered taxpayer now also defined in law: how can they interact with the NAV? bejegyzés először WTS Klient Hungary | tax | accounting | payroll | advisory | HR services | digital solutions | state aid-én jelent meg.