{"id":2584,"date":"2024-10-22T22:10:54","date_gmt":"2024-10-22T20:10:54","guid":{"rendered":"https:\/\/pkf.hu\/services\/"},"modified":"2025-10-07T18:09:17","modified_gmt":"2025-10-07T16:09:17","slug":"services","status":"publish","type":"page","link":"https:\/\/pkf.hu\/en\/services\/","title":{"rendered":"Services"},"content":{"rendered":"

Services<\/h1><\/div><\/div><\/div><\/div><\/div>

Accurate, practical, solution-oriented<\/h1><\/div><\/div><\/div>
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Audit services<\/h2><\/div>

The objective of the audit is to enable users of the financial statements (owners, creditors, authorities,
\nand potential investors) to make decisions based on fair and reliable<\/strong> information.<\/p>\n<\/div><\/div><\/div>

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Tax advisory<\/h2><\/div>

We are at our clients’ disposal for all tax-related issues.
\nWith the help of the highly qualified professionals of PKF’s international network, we can advise on cross-border transactions
\nin the most appropriate way for local specificities and individual needs.<\/p>\n<\/div><\/div><\/div>

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Transfer pricing <\/span><\/h2><\/div>

For transactions between related companies, with certain exceptions, corporate taxpayers must prepare transfer pricingdocumentation. Our tax team has gained considerable experience in transfer pricing documentation in recent years, both for domestic and international transactions.<\/p>\n<\/div><\/div><\/div>

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Accounting and tax compliance<\/h2><\/div>

Our comprehensive and up-to-date accounting services provide our clients with a reliable background in accounting and tax-related matters.<\/p>\n<\/div><\/div><\/div>

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HR administration & payroll services<\/h2><\/div>

Our dedicated contact person will ensure smooth communication and accurate payroll and HR administration services, including monthly payroll, ad hoc administration, and entry and exit administration.<\/p>\n<\/div><\/div><\/div>

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Company setup & legal seat<\/h2><\/div>

A full range of company formation services: drafting, countersigning and legal representation during the court proceedings to ensure a smooth start-up for our clients.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

Contact our experts!<\/h3><\/div>

We are always available and respond promptly to our customers’ requests. The continuity of our team is guaranteed for recurring assignments. Client liaison officers, appointed at senior management level, coordinate the client liaison of our accounting and tax professionals for complex assignments.<\/p>\n<\/div>

Contact<\/span>Contact<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div>
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Orsolya Emmerling<\/h4><\/div>
Audit<\/span><\/div><\/div><\/div><\/div>
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Gy\u00f6rgy Pataki<\/h4><\/div>
Audit<\/span><\/div><\/div><\/div><\/div>
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Anett Fekete<\/h4><\/div>
Accounting<\/span><\/div><\/div><\/div><\/div>
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Ildik\u00f3 Gombos<\/h4><\/div>
Hr admin & payroll<\/span><\/div><\/div><\/div><\/div>
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Kriszti\u00e1n Vadkerti<\/h4><\/div>
Taxation<\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>

News, analyses, publications<\/h1><\/div>
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News in English<\/a><\/div><\/div>

Everything you need to know about auditing<\/a><\/h2><\/div>

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 [...]<\/p><\/div><\/div><\/div>

Read more<\/span>Read more<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div><\/div>\n
\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\"\"\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div>
News in English<\/a><\/div><\/div>

Significant tax savings can be achieved through R&D tax incentives<\/a><\/h2><\/div>

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, [...]<\/p><\/div><\/div><\/div>

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\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\"\"\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div>
ECJ judgments<\/a><\/div><\/div>

Acquisition of assets required by law does not automatically establish a direct link with taxable economic activity<\/a><\/h2><\/div>

Case C-513\/24 \u2013 Oblastn\u00ed nemocnice Kol\u00edn 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 [...]<\/p><\/div><\/div><\/div>

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ECJ judgments<\/a><\/div><\/div>

Can a VAT-exempt currency transaction be concluded using value-bearing \u201cgame currency\u201d?<\/a><\/h2><\/div>

Case C-472\/24 \u2013 MB \u201cZaidim\u0173 valiuta\u201d 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 \u201cassets\u201d that exist only virtually [...]<\/p><\/div><\/div><\/div>

Read more<\/span>Read more<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div><\/div>\n
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ECJ judgments<\/a><\/div><\/div>

The CJEU Interprets the VAT concept of a voucher<\/a><\/h2><\/div>

C-436\/24 \u2013 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 \u201cvouchers\u201d for VAT purposes. The plaintiff is a Swedish company engaged [...]<\/p><\/div><\/div><\/div>

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ECJ judgments<\/a><\/div><\/div>

Incorrect VAT treatment may temporarily lead to double taxation within the same Member State<\/a><\/h2><\/div>

T-638\/24 \u2013 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 [...]<\/p><\/div><\/div><\/div>

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ECJ judgments<\/a><\/div><\/div>

CJEU Rules on VAT Treatment of Penalty Payments and Triple Royalties<\/a><\/h2><\/div>

T\u2011643\/24. \u2013 Cristian General Serv SRL The CJEU\u2019s recently published judgment provides another instructive example that payment obligations of a \u201cpenalty\u201d 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 [...]<\/p><\/div><\/div><\/div>

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News in English<\/a><\/div><\/div>

OECD Introduces the \u201cSide-by-Side\u201d System: Simplification and Safe Harbors under Pillar Two<\/a><\/h2><\/div>

At the beginning of January 2026, the OECD published a document in connection with the global minimum tax introducing the so-called \u201cSide-by-Side\u201d 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.\u00a0 In [...]<\/p><\/div><\/div><\/div>

Read more<\/span>Read more<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div><\/div>\n
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News in English<\/a><\/div><\/div>

New Implementing Rules for the Application of the Global Minimum Tax in Hungary<\/a><\/h2><\/div>

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 [...]<\/p><\/div><\/div><\/div>

Read more<\/span>Read more<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div><\/div>\n
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News in English<\/a><\/div><\/div>

Working Days in Hungary 2026 \u2013 Working hours, public holidays and calendar overview<\/a><\/h2><\/div>

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 [...]<\/p><\/div><\/div><\/div>

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News in English<\/a><\/div><\/div>

The Discontinuation of the Paper-Based Social Security Booklet \u2013 What Does This Mean in Practice?<\/a><\/h2><\/div>

As of\u00a01 January 2026, a significant change will take effect in the Hungarian social security system: the\u00a0paper-based social security booklet (TB kisk\u00f6nyv)\u00a0will be discontinued and replaced by a new\u00a0electronic system, the so-called e-Social Security Booklet (e-TB kisk\u00f6nyv). The objective of this change is to\u00a0reduce administrative burden\u00a0and ensure\u00a0faster and [...]<\/p><\/div><\/div><\/div>

Read more<\/span>Read more<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div><\/div>\n
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News in English<\/a><\/div><\/div>

Where will transfer pricing go in 2026?<\/a><\/h2><\/div>

Numerous articles have heralded and described the new transfer pricing regulation that will come into force in 2026. It is not our intention to join this chorus, but rather to emphasize the importance of documenting all related-party transactions for the 2025 tax year and complying with data reporting [...]<\/p><\/div><\/div><\/div>

Read more<\/span>Read more<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div>

Iratkozzon fel szakmai h\u00edrlevel\u00fcnkre!<\/span><\/h2><\/div>

Az al\u00e1bbi \u0171rlap seg\u00edts\u00e9g\u00e9vel feliratkozhat szakmai h\u00edrlevel\u00fcnkre, \u00edgy folyamatosan \u00e9rtes\u00edtj\u00fck az ad\u00f3z\u00e1s, a k\u00f6nyvel\u00e9s \u00e9s a b\u00e9rsz\u00e1mfejt\u00e9s ter\u00fclet\u00e9n megjelen\u0151 \u00fajdons\u00e1gokr\u00f3l.<\/p>\n<\/div>