June 17, 2025 | Author: László Killik
In June 2025, the Hungarian Parliament adopted the Spring Tax Package, introducing significant changes across multiple tax areas. The amendments aim to align domestic rules with EU expectations, solidify previously
April 22, 2025 | Author: Szilvia Sarkadi-Nagy
The National Tax and Customs Administration of Hungary (NAV) has released its 2025 audit plan, highlighting significant progress in targeted, risk-based tax inspections. This year, the emphasis remains on digital
April 1, 2025 | Author: Szilvia Sarkadi-Nagy
As of 2025, the Hungarian Tax Authority (NAV) has established specialized transfer pricing departments, signaling a clear intention to intensify the oversight of intercompany transactions. Why does this matter? Transfer
October 4, 2021 | Author: Szilvia Vígh
According to the Act on Credit Institutions and Financial Enterprises, the credit and loan operations are financial services may be performed on a commercial scale subject to authorization. An exception
July 21, 2021 | Author: Melinda Niklay
Several companies want to support certain organizations, but it’s worth considering what benefits this might have for tax purposes. First, what is a donation under the Corporate Tax Act? Donation
October 14, 2020 | Author: 2020-10-14
Please note that this summary is about the draft, the adopted law might be different, so it is worth monitoring the amendments. Personal income tax – PIT: The system of
November 18, 2019 | Author: 2019-11-18
Tax changes from 2020 I. Changes in Corporate Taxation 1. Changes in tax fulfillment obligation The obligation to adjust tax advance in respect of corporate income tax, innovation contribution and
November 26, 2018 | Author: 2018-11-26
The amount of penalty concerning tax fulfillment obligation is reduced by half The penalty can be up to 10% on the difference of advance tax paid, tax fulfillment and 90%
June 13, 2018 | Author: 2018-06-13
However, it is useful to clear up taxation issuers, i.e. how we proceed correctly when giving donations, and in what cases, under what conditions, what value this reduction can be
October 28, 2014 | Author: 2014-10-28
Corporate Tax Changes – Subsidies 2015 Changes in subsidies for films, performing art organizations and prominent team sports in 2015. Among the corporate tax law changes of the tax package
