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...

One of the most significant changes in 2024 to the Act on Accounting is the introduction of deferred tax in Hungarian accounting thanks to the global minimum tax harmonisation, mea...

The term deferred tax rings familiar to Hungarian experts who are involved in the accounting of Hungarian subsidiaries of foreign groups and preparing their group financial stateme...

The amendment to Hungarian Act CXLVII of 2012 on the Fixed-Rate Tax for Low Tax Bracket Entities (Hungarian abbreviation: KATA) and the Small Business Tax, which will enter into fo...