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eBooks Hungary

Doing business in Hungary: What investors need to consider when entering the market

14 Aug 2023

Thanks to its strategic geographic location, globally acknowledged human capital and generous investment incentives, Hungary is definitely on the list of countries to go to when thinking about entering the European market or expanding your business activities in the region. New investments and R&D can benefit from a wide range of tax allowances, such as

2023 Tax Guideline for Hungary

29 Mar 2023

As with previous years, our tax experts have prepared a comprehensive yet brief overview of taxation in Hungary. Our material shall provide you with the necessary information about Hungarian business environment and its statutory framework, therefore we encourage you to  or read more below: DownloadLegal forms of business The Act V of 2013 on the

Expat tax guide for Hungary | eBook

20 Feb 2023

Employing expats in Hungary or posting Hungarian employees abroad results in new obligations for any employer. Our tax and labour law experts gathered all the important information related to cross-border employment, to provide you with an easy overview on conditions for tax residency, personal income tax, social security and health insurance contributions or penalties for

Labour Law and Employment in Hungary – 2023 Guide

17 Feb 2023

Hungarian legislation follows both European legislation and international trends in the field of labour law while showing characteristics inherent in national regulation. Employment relations in Hungary are governed by the Act I of 2012 on Labour Code and other labour law legislation, collective bargaining agreements and individual employment contracts. In the context of labour disputes

2023 Company formation in Hungary

9 Feb 2023

The corporate law in Hungary is governed by the Civil Code which incorporates the fundamental regulations and mandatory rules for all economic entities and also governed by the Act on Public Company Information, Court Registration Proceedings and Dissolution Procedures - "Registration Act" - which provides a flexible and expedient legal regime. Download our  for complete

Real estate transactions in Hungary | eBook

8 Feb 2023

In general, domestic citizens and companies with foreign owners are allowed to purchase and sale real estates in Hungary. Additionally, the following entities are also entitled to own real estate with the same conditions as domestic citizens: Citizens, business associations and other organizations of European Union member states Citizens, business associations and other organizations of

2023 Transfer Pricing Overview for Hungary

6 Feb 2023

Related party definition Transfer pricing rules are the applicable regulations for transactions between related parties as defined by the Hungarian Act on Corporate Income Tax (CIT). In general, we can say that if a company meets at least one of the following criteria, then it will be deemed as related parties for income tax purposes:

Value-added tax in Hungary | eBook

6 Feb 2023

Affecting both domestic and foreign businesses, a number of actions triggers the obligation to register for VAT in Hungary. To provide a basic overview, our Hungarian experts prepared a comprehensive eBook on value-added tax. Find out more about VAT rates, registration of taxable persons, communication with local tax authorities, compliance and VAT return filing, VAT

Bankruptcy proceedings in Hungary | eBook

3 Feb 2022

There are three main types of liquidation proceedings in Hungary. Voluntary liquidation procedure (in Hungarian: ‘végelszámolás’) may be initiated by the company itself if its assets cover its liabilities. If this is not the case, i.e. the company is insolvent, it may be subject to a bankruptcy procedure (in Hungarian: ‘csődeljárás’) or an insolvency procedure

Coronavirus from the perspective of Hungarian labour law | eBook

17 Mar 2020

Please find below our fresh analysis of the employment situation in Hungary at the time of governmental measures aimed at preventing the spread of the COVID-19 virus. The following scenarios are possible depending on the job description of the actual employee and on the actual state of the epidemic and restrictive governmental measures.

Annual vacation leave: Conditions for employees and businesses in Europe | eBook

27 Dec 2019

Our study explores how local legislations treat general terms and regulations related to days off work, such as the entitlement to minimum paid annual leave, public holidays, parental and health-related absence as well as vacation allowances and compensation – including a comparison of 10 European countries.

Hotel establishment and operation in Hungary

10 Jun 2016

Download PDF!      As Budapest’s popularity increase in tourism is showing no signs of coming to an end, and has been ranked among the top tourist destinations over the last years in Europe, investors had seen the opportunity in establishing more and more hotels in our capital. But what are the main conditions for

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