HR administration & payroll services

Hungary’s central European location, EU market access, and competitive 9% corporate income tax rate make it an attractive base for regional operations. However, establishing and running a business in Hungary requires careful consideration of local corporate, tax, employment, and reporting requirements from the outset. Choosing the right legal [...]

"Live and learn" goes the saying. The fact that the new school year marks a fresh start not only for pupils but also for those involved in transfer pricing matters—where there is still much to learn—has become evident with the release of a new ministerial decree and the [...]

An audit is a recurring annual process for many businesses. Behind the scenes, it is a comprehensive engagement that often spans several months and is designed to determine whether a company's financial statements present a true and fair view of its financial position. An audit is not merely [...]

The Hungarian tax system encourages research and development through various incentives. Corporate income tax payable for a given tax year may be reduced to zero, while, through the appropriate combination of tax base allowances, local business tax, innovation contribution and employment-related tax liabilities may also be reduced. However, [...]

Case C-513/24 – Oblastní nemocnice Kolín The fact that a hospital, which also provides taxable services, is required to acquire certain equipment in order to obtain an operating licence does not automatically entitle it to a partial right of deduction. For each acquisition, it must be examined how [...]

Case C-472/24 – MB “Zaidimų valiuta” The exchange of a virtual means of payment that can be used exclusively within an online video game into traditional currency, or vice versa, cannot qualify as a VAT-exempt currency transaction. The VAT treatment of transactions involving “assets” that exist only virtually [...]

C-436/24 – Lyko Operations AB Points granted upon purchase, which may only be redeemed for low-value goods in the context of a subsequent purchase and are otherwise non-transferable and not capable of circulation, do not qualify as “vouchers” for VAT purposes. The plaintiff is a Swedish company engaged [...]

T-638/24 – D GmbH In the case of an intra-Community acquisition of goods, a VAT payment obligation arising as a sanction for the use of a VAT identification number issued by a Member State other than the Member State of destination, and the VAT payment obligation connected with [...]

T‑643/24. – Cristian General Serv SRL The CJEU’s recently published judgment provides another instructive example that payment obligations of a “penalty” nature may also form part of the VAT taxable amount where they are linked to a service that has been supplied and received. In a hotel located [...]

At the beginning of January 2026, the OECD published a document in connection with the global minimum tax introducing the so-called “Side-by-Side” system. The document sets out a political and technical agreement on the parallel and complementary operation of the global minimum tax and domestic tax systems.  In [...]

The Ministry for National Economy has issued two new decrees setting out detailed implementing rules for the application of exemptions under the global minimum tax (Pillar Two), as well as for the related registration, filing and payment obligations in Hungary. The Hungarian Official Gazette dated 19 December 2025 [...]

The Working Days in Hungary 2026 calendar provides a clear and practical overview of monthly working days, working hours and public holidays applicable in Hungary. This calendar is particularly useful for: employers and HR professionals, payroll and accounting teams, international companies operating in Hungary, workforce planning and annual [...]