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Important deadlines in Hungary!

7 Jan 2013

Dear Clients,

 

We would like to draw your attention to a very important change, which deadline for fulfillment will be expired in less than 1 month and in case of non-fulfillment there may be significant financial consequences.

 

According to the Act of 2011., CXCVII. (which has came into power during the Spring of 2012), companies have an obligation to modify their Articles of Association and company data latest
by 1st February 2013.

 

The two most important changes affecting the companies are as follows:

 

1. The legal background for staying at their permanent establishments or registered seats
must be demonstrated. The registered seat of the company can be such property that the
company owns or authorized to use.

Verification can be made:

  • in case of ownership with land registry extract of the property, (in case of more owners,
    their contribution is needed),
  • in case of leased property with lease agreement and the consent issued by the owner,
  • in case of free usage with declaration of consent issued by the owner.

 

2. Secondly the Articles of Association shall be supplemented by the place and date of birth,
tax identification number of individual members, representatives, managing directors, and
the tax number of legal persons. The changes that are solely subject to the above information
and statements, can be notified to the Court of Registry without paying any additional expenses
such as stamp duty or publication fee, or via submission of the  consolidated Articles of
Association(AA) or Deed of Foundation(DF). Therefore in this case, only the legal costs
(the fee of the law firm) should be taken into consideration. Companies, which have already
changed their AA or DF for some other reason since the changes came into force, i.e. after
1st March 2012, and in this context has been completed the above mentioned, no action is
needed on their part.

 

However if this amendment, additions or announcements are missing, it must be done until
1st February 2013, but in this case the above mentioned fee exemption will not be applicable.
Please note, that the Court of Registry shall automatically impose the company a penalty from
the amount of  HUF 50,000- HUF 900,000 in case of neglecting or default of obligation to register.

Please contact your lawyer to ensure that all appropriate changes according to legislation and reporting can be done within the deadline.

 

Accace Hungary

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About Accace

Originally established in Central and Eastern Europe in 2006, Accace ranks among the leading outsourcing and consultancy providers in the region. Engaging over 600 experts, we have vast experience with handling small to large scale, multi-country outsourcing projects and providing a comprehensive range of our services to over 2,000 customers.

About Accace Circle

Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience. Covering almost 40 jurisdictions with over 2,000 professionals, we support more than 10,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 170,000 pay slips globally.

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