News, analytics, publications
News, analytics, publications
2021. 12. 21.

Changes in the tax regulation – a new bill features further decrease of payroll taxes

A new bill (Act CXXXI of 2021), published on 17 December 2021, aims to mitigate the payroll tax burdens raised in connection with the hike of […]
2021. 11. 12.

Approaching deadlines for VAT reclaims of bad debts

In the Hungary-related case of FGSZ Földgázszállító Zrt., the European Court of Justice (ECJ) held that the limitation period for VAT-reclaims on bad debts should be […]
2021. 10. 21.

VAT implications of a share deal

Enterprises struggling with the economic effects of the COVID-19 pandemic might face financial difficulties driving them to carry out share deal transactions. By the wording of […]
2021. 10. 18.

New ECJ judgement on the reduction of the VATable amount related to cash reimbursements

On 6 October 2021, the European Court of Justice (ECJ) disclosed a Hungary-related judgement in case C-717/19. Boehringer Ingelheim RCV GmbH & Co. KG Hungarian Branch. […]
2021. 07. 07.

Tax measures to support economic relaunch

In our current newsletter, we describe the measures announced in June in order to further mitigate the consequences of the COVID epidemic. Tax administration rules In […]
2021. 06. 22.

Summer tax package

The recently announced summer legislative package covers several taxes, which has been implemented partly in a clarifying and partly in a supplementary/amending manner. Some changes entered […]
2021. 05. 05.

VAT e-commerce rules in practice

As we presented in our newsletter on 2021 changes in tax regulations, the VAT e-commerce package will enter into force as of 1 July 2021. As […]
2021. 04. 29.

Lessons of the transfer pricing audits

The legitimate question nowadays is what we can expect during a tax audit if transfer pricing (tp) issues also emerge. Supposing, we possess master file presenting […]
2021. 03. 31.

Preparing transfer pricing documentation during pandemic

Businesses – which are not qualified as micro or small sized enterprises and have financial year in line with calendar year – are liable to prepare […]
2021. 03. 22.

Economic protection measures of March 2021

Earlier we informed you on a weekly basis about the main tax measures of the economic relief packages regarding the first and second wave of COVID-19. […]
2021. 03. 03.

Spectator sports incentives in corporate income tax regime

Tax incentives regarding the financial support of certain spectator sport organization (ice-hockey, handball, basketball, football, volleyball and water polo), resulting tax savings for taxpayers, are still […]
2021. 02. 15.

Key audit guidelines for 2021 by the Hungarian National Tax and Customs Authority

To secure budget revenues, tax authority will continue to focus on the audit of large and high-importance taxpayers, just as this year the tax authority will pay special attention […]