Recognised across four key tax disciplines 

International Tax Review’s annual awards programme is widely regarded as one of the most prestigious distinctions in the global tax advisory profession. For more than two decades, the awards have recognised leading firms, expert teams and outstanding professionals across a broad range of tax specialisations. In addition to evaluating the complexity and impact of client engagements, the judging panel considers innovation, advances in tax technology, achievements in compliance and reporting, and initiatives promoting diversity, equity and inclusion. 

For 2026, WTS Klient Hungary has been shortlisted in the following categories: 

• Hungary Indirect Tax Advisory Firm of the Year
• Hungary Tax Disputes Advisory Firm of the Year
• Hungary Transfer Pricing Advisory Firm of the Year
• Hungary Tax Advisory Firm of the Year

Strong international recognition for WTS Global 

The WTS Global network, represented in more than 100 countries, also achieved outstanding results in this year’s awards programme.

WTS Global was shortlisted in the following international categories: 

• Tax Compliance & Reporting Advisory Firm of the Year
• Tax Technology Firm of the Year
• Transfer Pricing Technology Firm of the Year
• Indirect Tax Advisory Firm of the Year
• Transfer Pricing Advisory Firm of the Year
• Tax Advisory Firm of the Year

These nominations underline the network’s extensive expertise and its strong international reputation across tax advisory, tax technology, transfer pricing and tax compliance services. 

Individual excellence recognised 

The 2026 shortlist also highlights the achievements of WTS professionals. Nils Bleckmann, indirect tax expert at WTS Germany, was shortlisted for Indirect Tax Practice Leader of the Year, while Artem Scherbyna of KM Partners was nominated in the Tax Advisory Rising Star category. 

The winners of the ITR Europe Tax Awards 2026 will be announced on Thursday 17 September 2026 at the Awards Ceremony at The Londoner, Leicester Square, London.

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WTS Klient – which offers tax consulting, accounting, payroll, financial and strategic advisory, state aid and HR services, as well as legal services in cooperation with WTS Legal Attorneys Association – has placed a strong focus this year and in 2026 on supporting companies in their digital transformation. The introduction of e-VAT, the mandatory use of digital signatures, and evolving tax authority requirements elevate the role of digitalisation to a new level: automation is no longer just a competitive advantage but an essential condition for regulatory compliance.

International background, local expertise

The WTS Klient Digital Solutions team works with the professional support of WTS Digital Germany, giving clients access to cutting-edge technological developments and software solutions that combine tax and accounting expertise with IT innovation.

Key service: M2M automated VAT return

One of the flagship services of the Digital Solutions business line is the company’s own, internally developed M2M VAT solution, designed primarily for large corporations managing numerous and complex transactions. This customisable automation software, based on machine-to-machine data connection, simplifies VAT return processes significantly.

Tax experts equipped with IT knowledge

Within the new business line, WTS Klient has assembled a team that integrates infrastructure, IT, and tax-accounting competencies, ensuring the comprehensive design of digital financial and tax solutions.

The business leadership is provided by Csaba Baldauf, Partner and Head of the Digital Solutions business line, who has been part of WTS Klient since 2008 and has led the Financial Management business line since 2022, expanding it with major clients.

In professional management, Csaba Baldauf is supported by Tamás László, Director responsible for digital tax solutions. Tamás has been strengthening WTS Klient since 2004 and played a key role in developing the automated VAT return solution and the online RfP-tool developed in cooperation with WTS Global.

The IT expertise of the business line is ensured by Zoltán Hegedűs, CIO of WTS Klient. Holding CISA, CISM, CRISC, and CDPSE certifications, Zoltán joined the company in 2023 to address rapid growth linked to acquisitions and the integration needs of financial-IT systems. As CIO and professional supervisor of the Digital Solutions business line, he plays a pivotal role in defining digital transformation directions.

Efficiency and compliance in one solution

“The goal of the Digital Solutions business line at WTS Klient is to provide our clients with solutions that ensure regulatory compliance, tax optimisation, operational efficiency, and data security simultaneously. Beyond reducing administrative burdens, our services minimise error risks and guarantee that business decisions rest on reliable foundations,” emphasised Zoltán Lambert, Managing Partner of WTS Klient.

“This is made possible by an outstanding team of experts who support our clients throughout the digital transformation – with decades of domestic and international experience in taxation, accounting, and financial processes, complemented by up-to-date IT knowledge,” he added.

You can download our press release here:
Digital Solutions business line at WTS Klient

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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.

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In what cases can companies decide to initiate a voluntary liquidation?

The voluntary liquidation procedure can be initiated for several reasons, provided that the company is not insolvent. Typically, changed market conditions, cost optimisation in the case of companies with an international background, or changes in legislation prompt owners to terminate their companies through voluntary liquidation.

Voluntary liquidation cannot be decided, and voluntary liquidation that has already begun cannot be completed if the court, prosecutor’s office, or investigating authority conducting criminal proceedings notifies the company or the commercial court that criminal proceedings may be brought against the company.

Voluntary liquidation in Hungary is one of the possible forms of termination without a legal successor, the accounting tasks of which are set out in Hungarian Government Decree 72/2006. (IV. 3.), but in matters not regulated by the government decree, the provisions of the Hungarian Act on Accounting shall continue to apply.

Planning the voluntary liquidation

During the voluntary liquidation procedure, the company will have several tax and accounting obligations that differ in terms of timing and content from those fulfilled during standard operations. It is advisable to consider these before deciding on voluntary liquidation and to plan the tasks and obligations to be performed.

8 aspects to consider before deciding on voluntary liquidation

1. One of the most important questions is whether the owner wishes to terminate the company through standard voluntary liquidation or so-called simplified voluntary liquidation. The latter option is available to companies that are not subject to an audit and can complete the voluntary liquidation within 150 days.

2. The resolution must specify the start date of the voluntary liquidation and, in the case of standard voluntary liquidation, the liquidator. From the start date of the voluntary liquidation, the managing director’s mandate ceases and from then on, the liquidator represents the company.

3. In the case of simplified voluntary liquidation, it is not necessary to appoint a liquidator, as the senior executive of the company performs this role.

4. It is advisable to set the start date of the voluntary liquidation as the first day of the financial year, so that the company does not have to prepare an additional accounting close due to the start of the voluntary liquidation, and the financial statements can be the financial statements ending the activity as well. If the start date of the voluntary liquidation is not the first day of the usual financial year, the financial year of the voluntary liquidation is 12 calendar months from the start date of the voluntary liquidation.

5. Simplified voluntary liquidation may involve less and faster administration and, in some cases, even lower costs, as it is not necessary to have a lawyer prepare the legal documents to be submitted to the Hungarian Court of Registration.

6. Before starting the voluntary liquidation procedure, it is advisable to review the company’s books in detail. The composition of assets and liabilities and the amount of outstanding receivables and liabilities must be examined. This is necessary because during voluntary liquidation, the company must settle all receivables and liabilities it has towards third parties.

7. During voluntary liquidation, it is advisable to submit a request for a reduction in tax advances payable to the Hungarian tax authority and local authorities if, based on calculations, the planned tax will be less than the tax advances payable. This will also reduce the amount of any subsequent overpayment.

8. If the voluntary liquidation is also subject to an audit obligation, it is advisable to consult with the auditor before starting the procedure in order to comply with the deadlines.

Stages of the voluntary liquidation procedure

1. Commencement of voluntary liquidation

Within 30 days of the start of the procedure, the company must prepare a final financial statement with the day preceding the start of the procedure as the balance sheet date, which must also be audited in the case of a company subject to audit. In addition, the preparation and approval of the resolution accepting the financial statement must also be planned within the 30-day deadline.

In addition to the financial statement, the liquidator is also responsible for preparing the final tax returns (VAT, corporate tax, contributions, and local business tax) and data reporting:

• notification to the local authority within 15 days of the start date of the voluntary liquidation,
• in the case of simplified voluntary liquidation, notification to the Hungarian tax authority using form T201T, which must also be completed within 15 days. (In the case of standard voluntary liquidation, lawyers fulfill this notification obligation to the Hungarian Court of Registration.)

2. Tasks to be performed during the voluntary liquidation period

Creditors may submit their lender demands within 40 days of the announcement of the commencement of voluntary liquidation, which the liquidator shall record in a register and forward to the Hungarian Court of Registration. If there is a discrepancy between the receivables reported and the values shown in the company’s books, the liquidator must prepare a corrected opening balance sheet for the voluntary liquidation as of the start date.

Tasks of the liquidator

• termination of the company’s activities
• collecting receivables
• satisfying creditor claims
• terminating existing contracts
• terminating employment contacts
• ensuring the preservation of tax and accounting documents and records for the period prescribed by law, including for the period following the voluntary liquidation
• selling assets, if necessary
• distribution of remaining assets among the owners

This period lasts from the start date of the voluntary liquidation until its completion, during which time the company must comply with the tax and contribution returns that are customary in the standard course of business.

3. Completion of the voluntary liquidation procedure

Standard voluntary liquidation may take up to three years. During this period, the company must complete standard year-end closings for each financial year. (In the case of simplified voluntary liquidation, this may take up to 150 days.) If standard voluntary liquidation is not completed within three years, involuntary deregistration will be conducted.

A decision by the owner is sufficient to complete the voluntary liquidation; no separate members’ resolution is required.

The company is subject to a reporting obligation also towards the local authority, which must be fulfilled within 15 days of the closing date of the voluntary liquidation.

Upon completion of the voluntary liquidation procedure, the liquidator is required to ensure that the following documents are prepared:

• final tax returns
• financial statement concluding the voluntary liquidation
• proposal for the distribution of remaining assets
• resolution of the members’ meeting

In the case of standard voluntary liquidation, the above documents must be submitted simultaneously within 60 days of the closing date of the voluntary liquidation.

Companies opting for simplified voluntary liquidation have a total of 150 days to complete the voluntary liquidation and submit the above documents, which must be prepared based on predefined document templates. These are available on the website of the Hungarian government website (available in Hungarian).

Tax authority must also be involved

In the case of simplified voluntary liquidation, an additional task is to provide the tax office with information on the closing date of the voluntary liquidation on the T201T form. If the simplified voluntary liquidation is completed with the decision to continue the company’s operations, this must also be reported on this form.

If the company is unable to complete the simplified voluntary liquidation within 150 days, it must switch to standard voluntary liquidation under the general rules.

During the voluntary liquidation procedure, it is important to complete all tax returns and data reporting by the deadline, as failure to do so may result in the Hungarian tax authority imposing a penalty on the liquidator.

After the above obligations have been fulfilled, the Hungarian tax authority has the option of initiating a retrospective tax audit. The company can only be dissolved if the tax authority issues a certificate to the Hungarian Court of Registration stating that it has no debts or open tax cases. The Hungarian tax authority has a maximum of 90 days to issue this certificate in the case of standard voluntary liquidation and 30 days in the case of simplified voluntary liquidation.

After the certificate has been issued, the company registry court will delete the company from the company register. After deregistration, the company’s bank accounts can be closed and, at the same time, the assets specified in the asset distribution proposal can be paid out to the owners.

Voluntary liquidation is the closure of a company’s activities without a legal successor, which involves complex accounting and tax tasks. The owners can choose between a standard or simplified procedure, taking into account obligations, deadlines and costs. The voluntary liquidation procedure requires planning, precision, and adherence to deadlines, so it is definitely worth involving an expert. The accounting professionals at WTS Klient Hungary are at your disposal!

This article provides general information and does not constitute advice.

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Among the top five in three areas

For the 21st time, International Tax Review (ITR), one of the most respected tax publications worldwide, has announced its annual competition to recognise the best tax firms, teams and professionals across the globe — covering areas such as transfer pricing, tax law and indirect taxation. The ITR Tax Awards 2025 jury also evaluated achievements in tax technology, innovation, compliance & reporting, and progress in diversity, equity and inclusion.

• WTS Klient has been shortlisted in the following categories, placing among the top five:
• Hungary Tax Advisory Firm of the Year,
• Hungary Indirect Tax Advisory Firm of the Year,
• Hungary Transfer Pricing Advisory Firm of the Year

WTS Global network performing strongly

The WTS Global network, active in more than 100 countries, secured a total of 30 shortlist places across country and regional categories this year.

WTS Global has been shortlisted in the following categories:

• Tax Innovator of the Year
• Tax Technology Firm of the Year
• Indirect Tax Advisory Firm of the Year
• Transfer Pricing Advisory Firm of the Year
• Tax Advisory Firm of the Year

The final winners will be announced at the grand awards gala in London on 18 September 2025 at the Londoner Hotel.

The ITR EMEA Tax Awards is one of the most prestigious recognitions in the European tax advisory market, celebrating outstanding achievements, innovative solutions and exceptional client service every year.

We are proud that our work continues to contribute to the success of our clients and that our global network is receiving well-deserved recognition as well. Being shortlisted is the result of our colleagues’ and clients’ trust and collaboration year after year.

Many thanks to all our colleagues, partners and clients for your continued support!

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The Reliable Employer title has been awarded by the DUIHK since 2017 to member companies that are exemplary and reliable in looking after their employees’ working and living conditions, and that meet the criteria developed by a professional jury.

The aim of the initiative is to encourage employers to create employee-friendly workplaces and, at the same time, to strengthen the labour market position of recognised companies in terms of employee retention and recruitment – supporting their employer branding efforts. Applicants are required to provide a detailed report on their HR management practices and the underlying principles. This year’s call for applications included new focus areas such as wage transparency, internal diversity and the integration of diverse employees, the “Whistleblower Protection Act”, and ESG.

The winners were announced at the DUIHK Member’s Meeting on 22 May. Among them, WTS Klient Hungary is now entitled to hold the Reliable Employer 2025–2027 title for three years, after which companies must requalify to retain the award. The recognition was accepted on behalf of WTS Klient Hungary by Gabriella Drávai, HR Director, from András Sávos, President of the DUIHK, and Dr. Ágnes Vörös, Managing Director of BASF Hungária Kft. and Chair of the Jury.

“Caring for our employees and creating a secure and lovable workplace has always been important at WTS Klient Hungary,” said Gabriella Drávai, accepting the award. “We are especially proud of this recognition because, after last year’s acquisitions, it was a much greater challenge to gain the trust and satisfaction of nearly 370 expert colleagues. It is important for us to support our team not only with modern tools and a knowledge base, but also with a wide range of well-being services – so they can work in a great atmosphere, with dedication and commitment. After all, it’s our colleagues whom not only our clients, but we ourselves can rely on,” she added.

WTS Klient Hungary has now received the Reliable Employer title for the third time, having previously been honoured in 2018–2019 and 2020–2021.

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Opening an office in Debrecen is a significant milestone for the Budapest-based WTS Klient, as it further strengthens its presence in Hungary and makes its services directly accessible in the eastern Hungarian region. At the inauguration event, Zoltán Lambert, managing partner of WTS Klient, stated: “By opening our office in Debrecen, we are not only creating new jobs but also providing our complex and innovative business advisory services locally, from a single source. Our goal is to support businesses in Debrecen and their surroundings quickly and efficiently in addressing economic challenges and exploiting growth opportunities, leveraging our more than 25 years of domestic and international experience. We also aim to strengthen our already good relationship with the University of Debrecen.”

Dr. Lajos Barcsa, deputy mayor of Debrecen, said in his welcome speech that WTS Klient’s Debrecen office is a significant step forward for the city. Debrecen was already an attractive location for manufacturing companies, mainly in the automotive industry and related suppliers in the mechanical engineering and logistics sectors. With WTS Klient, the city welcomes a company that will serve the operational needs of these companies, as this will also strengthen Debrecen’s economic position and attractiveness for further investors.

The professional roundtable discussion held on the occasion of the opening focused on the impact of artificial intelligence on business advisory and executive decision-making.

Gábor Jankó, partner of WTS Klient, highlighted that AI assists in data analysis, strategic planning, and many other areas, automates accounting tasks, and improves risk management. However, the added value for a consulting firm undoubtedly comes from human intelligence.

The AI solutions employed by WTS Klient do not replace professionals but enhance efficiency and support human decision-making, emphasised Szabolcs Szeles, senior partner at WTS Klient. “Our company uses several closed systems supported by artificial intelligence, which learn from controlled materials and do not release confidential information. We also work with our own internal development team, allowing us to offer customised solutions to our clients,” he added.

Anton Kovach, founder of ShiwaForce.com Inc. and AI strategic advisor, stated that Hungarian companies should now focus on promoting technological innovation and the widespread adoption of AI-based solutions. AI technologies can help address labor shortages, increase efficiency, and support, but not replace, human decision-making. Participants agreed that a “non-AI-friendly” business could lose up to 20-30% of its maximum possible profit annually.

Tamás Koltai, online marketing expert, noted that the “AI revolution” in e-commerce and marketing allows for the application of more creative and less regulated solutions, resulting in rapid expansion. However, it is important to minimize risks and ensure responsible use of technology before implementing any AI solutions.

Gábor Jankó will lead the Debrecen office of WTS Klient, while the dynamically growing investment momentum in the eastern Hungarian region will be supported by WTS Klient’s legal partner, WTS Legal Attorneys Association, assisting the consulting firm’s clients.

[ngg src=”galleries” ids=”5″ display=”imagebrowser” maximum_entity_count=”500″]You can download the press release in PDF format here:
WTS Klient Press Release 09.04.2025 – WTS Klient opens office in Debrecen (PDF)

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Noémi Lénárt holds qualifications as a chartered accountant, tax advisor and IFRS chartered accountant. Over the past 15 years, the accounting expert has gained extensive experience in both professional and management areas at a number of renowned international consulting firms. Her client portfolio includes a wide range of service providers and commercial clients with an international background, for whom Noémi has mainly provided accounting and tax compliance services.

She graduated from the Budapest Business University and the Hungarian Chamber of Auditors, and joined VGD in 2020, where she was in senior accounting manager position until the company’s merger into WTS Klient.

In her new position, as accounting director, Noémi Lénárt’s goal is to continue to support the further development of leading accounting digitisation processes at WTS Klient which has more than 25 years of experience and one of the most recognised players in the Hungarian market, providing personalised, complex business advisory services.

You can download the press release in PDF format here:
 WTS Klient Press Release 11.02.2025 – New accounting director at WTS Klient (PDF)

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The new expert, who is also a qualified value-added tax expert and chartered accountant, has more than 16 years of experience in tax advisory. Previously, he has gained extensive experience in the field of taxation in international consulting firms and has led several successful tax projects in various industries. His expertise and commitment contribute significantly to optimising his clients’ tax strategies and ensuring tax compliance. He joined VGD Hungary in 2019, where he was involved in the business development of the firm, in addition to providing professional support to the tax and payroll business lines.

In his new position, Viktor Szabó aims to further strengthen WTS Klient’s market position and support his clients in managing tax challenges with innovative, solution-oriented, digital answers developed by the company. He also will play an important role in further developing digital solutions of the tax team at WTS Klient, which has more than 25 years of experience and is one of leading players in the Hungarian market, providing personalised, complex business advisory services.

You can download the press release in PDF format here:
 WTS Klient Press Release 06.02.2025 – New tax partner at WTS Klient (PDF)

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An accounting firm established in 1998 by Hungarian individuals, Klient set up its tax consulting division in 2004, and joined WTS Global in 2013, one of the world’s leading tax and financial advisory networks. Prague-based financial investor, ARX Equity Partners, took a majority stake in the firm in 2022, and with this financial backing along with the 2023 acquisition of Finacont Kft., WTS Klient’s net sales revenue in 2023 exceeded HUF four billion and the number of its employees reached 300 by the end of 2024.

Founded in 2001, also by Hungarian individuals, the dynamic development of VGD Hungary has led to the emergence of a similarly successful company. In 2023, the company’s sales revenue was close to HUF 1.4 billion, and the number of its employees was over 60 by the end of 2024. 

Together with the legal services of WTS Legal, a legal attorneys association established on 1 June 2024, with a total of 370 employees and revenues of nearly HUF 7 billion, WTS provides now the full range of services of the complex business advisory market to more than a thousand clients in Hungary. With the acquisition of VGD Hungary in early July 2024, the company has embarked on a dynamic growth path that will make it the largest player in the Hungarian market after BIG4. 

“We are proud that we have recently achieved market leadership through the acquisition of two major players in the domestic accounting and tax advisory market and through our cooperation agreements. However, our development does not stop here, as we also have a clear goal to carve out the largest possible share in new business segments that will fundamentally determine our future”, said Zoltán Lambert, managing partner of WTS Klient Business Advisory Ltd.

As a clear sign of this, the Debrecen office of WTS Klient will also start its operations on 1 January 2025, providing professional support primarily to big companies investing in the area. The Debrecen office will be headed by Gábor Jankó, senior partner of WTS Klient’s HR services business line.

The merger of WTS Klient and VGD Hungary will augment the expertise of the two companies based on an international knowledge base, for both Hungarian and cross-border transactions; VGD Hungary is adding more international, primarily German-owned multinationals to the clientele at WTS Klient. The promise behind the company’s slogan, “People you can rely on”, can be further strengthened in creating joint professional value.

You can download the press release in PDF format here:
WTS Klient Press Release 02.01.2025 – WTS Klient and VGD Hungary fully merged  (PDF)

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