{"id":2605,"date":"2024-11-13T17:33:48","date_gmt":"2024-11-13T16:33:48","guid":{"rendered":"https:\/\/pkf.hu\/services\/transfer-pricing\/"},"modified":"2024-12-05T09:09:59","modified_gmt":"2024-12-05T08:09:59","slug":"transfer-pricing","status":"publish","type":"page","link":"https:\/\/pkf.hu\/en\/services\/transfer-pricing\/","title":{"rendered":"Transfer pricing"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background fusion-parallax-none nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-min-height:300px;--awb-min-height-medium:400px;--awb-min-height-small:400px;--awb-background-image:url(&quot;https:\/\/pkf.hu\/wp-content\/uploads\/2024\/10\/services_hero_bg_desktop.png&quot;);--awb-background-image-small:url(&#039;https:\/\/pkf.hu\/wp-content\/uploads\/2024\/10\/services_hero_bg_mobile.png&#039;);--awb-background-size:cover;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1181.44px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-flex-align-self-stretch fusion-animated\" 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class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-typography4-font-family);font-weight:var(--awb-typography4-font-weight);font-style:var(--awb-typography4-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-typography4-letter-spacing);text-transform:var(--awb-typography4-text-transform);--fontSize:49.95;line-height:1.2;\">Services<\/h3><\/div><\/div><\/div><\/div><\/div>\n<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:64px;--awb-padding-bottom:64px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1181.44px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_4 1_4 fusion-flex-column fusion-animated\" style=\"--awb-z-index:99;--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:7.68%;--awb-width-medium:25%;--awb-order-medium:0;--awb-spacing-right-medium:7.68%;--awb-spacing-left-medium:7.68%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.6\" data-animationDelay=\"0.3\" data-animationOffset=\"top-into-view\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-2 fusion-no-small-visibility fusion-no-medium-visibility fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-custom_color_10);--awb-margin-bottom:16px;--awb-margin-bottom-small:16px;--awb-margin-bottom-medium:16px;--awb-font-size:var(--awb-custom_typography_7-font-size);\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_7-font-family);font-weight:var(--awb-custom_typography_7-font-weight);font-style:var(--awb-custom_typography_7-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_7-letter-spacing);text-transform:var(--awb-custom_typography_7-text-transform);--fontSize:20.4;--minFontSize:20.4;line-height:var(--awb-custom_typography_7-line-height);\">Service areas<\/h3><\/div><nav class=\"awb-menu awb-menu_column awb-menu_em-hover mobile-mode-collapse-to-button awb-menu_icons-left awb-menu_dc-yes mobile-trigger-fullwidth-on awb-menu_mobile-toggle awb-menu_indent-left awb-menu_mt-fullwidth mobile-size-full-absolute loading mega-menu-loading awb-menu_desktop awb-menu_dropdown awb-menu_expand-right awb-menu_transition-fade\" 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aria-label=\"Services menu - HU\" data-breakpoint=\"1024\" data-count=\"0\" data-transition-type=\"fade\" data-transition-time=\"300\" data-expand=\"right\"><button type=\"button\" class=\"awb-menu__m-toggle\" aria-expanded=\"false\" aria-controls=\"menu-services-menu-hu\"><span class=\"awb-menu__m-toggle-inner\"><span class=\"collapsed-nav-text\">Service areas<\/span><span class=\"awb-menu__m-collapse-icon\"><span class=\"awb-menu__m-collapse-icon-open fa-bars fas\"><\/span><span class=\"awb-menu__m-collapse-icon-close fa-times fas\"><\/span><\/span><\/span><\/button><ul id=\"menu-services-menu-hu-angol\" class=\"fusion-menu awb-menu__main-ul awb-menu__main-ul_column\"><li  id=\"menu-item-2954\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2954 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"2954\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_fade\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_fade\"><\/span><a  href=\"https:\/\/pkf.hu\/en\/services\/audit\/\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Audit services<\/span><\/a><\/li><li  id=\"menu-item-2955\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2955 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"2955\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_fade\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_fade\"><\/span><a  href=\"https:\/\/pkf.hu\/en\/services\/tax-services\/\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Tax advisory<\/span><\/a><\/li><li  id=\"menu-item-2956\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2956 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"2956\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_fade\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_fade\"><\/span><a  href=\"https:\/\/pkf.hu\/en\/services\/transfer-pricing\/\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Transfer pricing<\/span><\/a><\/li><li  id=\"menu-item-2957\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2957 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"2957\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_fade\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_fade\"><\/span><a  href=\"https:\/\/pkf.hu\/en\/services\/accounting-bookkeeping-tax\/\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Accounting and tax compliance<\/span><\/a><\/li><li  id=\"menu-item-2958\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2958 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"2958\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_fade\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_fade\"><\/span><a  href=\"https:\/\/pkf.hu\/en\/services\/hr-admin\/\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">HR administration &amp; payroll services<\/span><\/a><\/li><li  id=\"menu-item-2959\"  class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2959 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"2959\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_fade\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_fade\"><\/span><a  href=\"https:\/\/pkf.hu\/en\/services\/company-setup-registered-seat-service\/\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Company Formation &amp; Establishment Services<\/span><\/a><\/li><\/ul><\/nav><div class=\"fusion-separator fusion-no-large-visibility fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-bottom:32px;width:100%;\"><\/div><\/div><\/div>\n<div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_3_4 3_4 fusion-flex-column fusion-animated\" style=\"--awb-z-index:9;--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:2.56%;--awb-width-medium:75%;--awb-order-medium:0;--awb-spacing-right-medium:2.56%;--awb-spacing-left-medium:2.56%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.6\" data-animationDelay=\"0.3\" data-animationOffset=\"top-into-view\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:var(--awb-custom_color_10);--awb-margin-bottom:16px;--awb-margin-bottom-small:16px;--awb-margin-bottom-medium:16px;--awb-font-size:var(--awb-custom_typography_1-font-size);\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_1-font-family);font-weight:var(--awb-custom_typography_1-font-weight);font-style:var(--awb-custom_typography_1-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_1-letter-spacing);text-transform:var(--awb-custom_typography_1-text-transform);--fontSize:40.05;line-height:var(--awb-custom_typography_1-line-height);\">Transfer pricing<\/h1><\/div><div class=\"fusion-text fusion-text-1\"><p>With a few exemptions, corporate tax payers are required to prepare transfer pricing documentations about their related party transactions.<\/p>\n<p>Our tax professionals have gained relevant experience in the preparation of transfer pricing documentations for both domestic and international transactions.<\/p>\n<p>Our transfer pricing services<\/p>\n<ul>\n<li>Preparation and actualization of transfer pricing documentations<\/li>\n<li>Preparation of benchmarking studies, support in transfer pricing<\/li>\n<li>Compliance review of the transfer pricing documentations prepared by our clients<\/li>\n<li>Consultation and support in case of tax audits<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:80px;--awb-padding-bottom:80px;--awb-background-color:var(--awb-custom_color_10);--awb-flex-wrap:wrap;\" id=\"interested-contact-form\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"max-width:1181.44px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_2_3 2_3 fusion-flex-column bookkeeping-page-form fusion-animated\" style=\"--awb-bg-size:cover;--awb-width-large:66.6666666667%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.88%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:2.88%;--awb-width-medium:66.6666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.6\" data-animationDelay=\"0.3\" data-animationOffset=\"top-into-view\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-custom_color_23);--awb-font-size:var(--awb-custom_typography_3-font-size);\"><h3 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_3-font-family);font-weight:var(--awb-custom_typography_3-font-weight);font-style:var(--awb-custom_typography_3-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_3-letter-spacing);text-transform:var(--awb-custom_typography_3-text-transform);--fontSize:31.95;line-height:var(--awb-custom_typography_3-line-height);\">L\u00e9pjen kapcsolatba szakembereinkkel!<\/h3><\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-content-alignment:center;--awb-font-size:var(--awb-custom_typography_12-font-size);--awb-line-height:var(--awb-custom_typography_12-line-height);--awb-letter-spacing:var(--awb-custom_typography_12-letter-spacing);--awb-text-transform:var(--awb-custom_typography_12-text-transform);--awb-text-color:var(--awb-custom_color_23);--awb-text-font-family:var(--awb-custom_typography_12-font-family);--awb-text-font-weight:var(--awb-custom_typography_12-font-weight);--awb-text-font-style:var(--awb-custom_typography_12-font-style);\"><p>Mindig el\u00e9rhet\u0151ek vagyunk \u00e9s azonnal reag\u00e1lunk \u00fcgyfeleink megkeres\u00e9s\u00e9re. Munkacsoportunk folytonoss\u00e1ga garant\u00e1lt a visszat\u00e9r\u0151 megb\u00edz\u00e1sok eset\u00e9n. Vezet\u0151i szintr\u0151l kijel\u00f6lt \u00fcgyf\u00e9l-kapcsolattart\u00f3k koordin\u00e1lj\u00e1k komplex megb\u00edz\u00e1sok eset\u00e9n sz\u00e1mviteli, ad\u00f3z\u00e1si szakembereink \u00fcgyf\u00e9lkapcsolat\u00e1t.<\/p>\n<\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" target=\"_self\" data-hover=\"text_slide_up\" href=\"https:\/\/pkf.hu\/en\/contact\/\"><div class=\"awb-button-text-transition\"><span class=\"fusion-button-text\">Kapcsolat<\/span><span class=\"fusion-button-text\">Kapcsolat<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div>\n<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:80px;--awb-padding-bottom:80px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"max-width:1181.44px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.6666666667%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.88%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:2.88%;--awb-width-medium:66.6666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_3 1_3 fusion-flex-column fusion-animated\" style=\"--awb-padding-bottom:40px;--awb-bg-size:cover;--awb-width-large:33.3333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:5.76%;--awb-width-medium:33.3333333333%;--awb-order-medium:0;--awb-spacing-right-medium:5.76%;--awb-spacing-left-medium:5.76%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.6\" data-animationDelay=\"0.3\" data-animationOffset=\"top-into-view\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"text-align:center;--awb-aspect-ratio:1 \/ 1;--awb-max-width:176px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><div style=\"display:inline-block;width:176px;\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none has-aspect-ratio\" style=\"border:2px solid var(--awb-custom_color_10);border-radius:50%;\"><img decoding=\"async\" width=\"450\" height=\"450\" title=\"pkf_hungary_team_vadkerti_krisztian\" src=\"https:\/\/pkf.hu\/wp-content\/uploads\/2024\/11\/pkf_hungary_team_vadkerti_krisztian.jpg\" class=\"img-responsive wp-image-2498 img-with-aspect-ratio\" alt srcset=\"https:\/\/pkf.hu\/wp-content\/uploads\/2024\/11\/pkf_hungary_team_vadkerti_krisztian-200x200.jpg 200w, https:\/\/pkf.hu\/wp-content\/uploads\/2024\/11\/pkf_hungary_team_vadkerti_krisztian-400x400.jpg 400w, https:\/\/pkf.hu\/wp-content\/uploads\/2024\/11\/pkf_hungary_team_vadkerti_krisztian.jpg 450w\" sizes=\"(max-width: 640px) 100vw, 400px\" \/><\/span><\/div><\/div><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:var(--awb-custom_color_10);--awb-margin-top:16px;--awb-margin-top-small:16px;--awb-margin-top-medium:16px;--awb-font-size:var(--awb-custom_typography_7-font-size);\"><h4 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_7-font-family);font-weight:var(--awb-custom_typography_7-font-weight);font-style:var(--awb-custom_typography_7-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_7-letter-spacing);text-transform:var(--awb-custom_typography_7-text-transform);--fontSize:20.4;--minFontSize:20.4;line-height:var(--awb-custom_typography_7-line-height);\">Kriszti\u00e1n Vadkerti<\/h4><\/div><div class=\"fusion-title title fusion-title-6 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_10);--awb-font-size:var(--awb-custom_typography_12-font-size);\"><div class=\"fusion-title-heading title-heading-center title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_12-font-family);font-weight:var(--awb-custom_typography_12-font-weight);font-style:var(--awb-custom_typography_12-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_12-letter-spacing);text-transform:var(--awb-custom_typography_12-text-transform);--fontSize:15;--minFontSize:15;line-height:var(--awb-custom_typography_12-line-height);\">partner<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-5 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:80px;--awb-padding-bottom:72px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1181.44px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-7 fusion-sep-none fusion-title-text fusion-title-size-div fusion-animated\" style=\"--awb-text-color:var(--awb-custom_color_10);--awb-margin-bottom:32px;--awb-margin-bottom-small:32px;--awb-margin-bottom-medium:32px;--awb-font-size:var(--awb-typography5-font-size);\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.6\" data-animationDelay=\"0.3\" data-animationOffset=\"top-into-view\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-typography5-font-family);font-weight:var(--awb-typography5-font-weight);font-style:var(--awb-typography5-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-typography5-letter-spacing);text-transform:var(--awb-typography5-text-transform);--fontSize:40.05;line-height:var(--awb-typography5-line-height);\">Latest News &amp; Insights<\/div><\/div><div class=\"fusion-post-cards fusion-post-cards-1 awb-carousel awb-swiper awb-swiper-carousel awb-swiper-dots-position-bottom\" style=\"--awb-column-spacing:16px;--awb-dots-align:center;--awb-columns:3;--awb-active-filter-border-size:3px;--awb-filters-height:36px;\" data-autoplay=\"no\" data-loop=\"yes\" data-columns=\"3\" data-columnsmedium=\"2\" data-columnssmall=\"1\" data-itemmargin=\"16\" data-itemwidth=\"180\" data-touchscroll=\"no\" data-imagesize=\"auto\" data-scrollitems=\"1\" data-mousepointer=\"default\" data-layout=\"carousel\"><div class=\"swiper-wrapper fusion-flex-align-items-stretch\"><div class=\"fusion_builder_column fusion-builder-column-6 fusion-flex-column fusion-animated post-card swiper-slide\" style=\"--awb-padding-bottom:24px;--awb-overflow:hidden;--awb-bg-color:var(--awb-color1);--awb-bg-color-hover:var(--awb-color1);--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-radius:16px 16px 16px 16px;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.6\" data-animationDelay=\"0.3\" data-animationOffset=\"top-into-view\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-carousel-item-wrapper\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-border-radius-top-left:16px;--awb-border-radius-top-right:16px;--awb-aspect-ratio:1 \/ 1;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/pkf.hu\/en\/2026\/10\/07\/changing-accountants-budapest\/\" aria-label=\"Changing accounting providers smoothly: How the accounting handover works at PKF Hungary\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-1.png\" class=\"attachment-full size-full wp-post-image\" alt=\"Accountant with calculator\" srcset=\"https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-1-200x133.png 200w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-1-400x267.png 400w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-1-600x400.png 600w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-1-800x533.png 800w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-1-1200x800.png 1200w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-1.png 2560w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 368px, (min-width: 712px) 552px, (min-width: 640px) 712px, \" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:24px;--awb-padding-right:24px;--awb-padding-bottom:24px;--awb-padding-left:24px;--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:1;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-8 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:24px;--awb-margin-bottom-small:24px;--awb-margin-bottom-medium:24px;--awb-font-size:var(--awb-custom_typography_8-font-size);\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_8-font-family);font-weight:var(--awb-custom_typography_8-font-weight);font-style:var(--awb-custom_typography_8-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_8-letter-spacing);text-transform:var(--awb-custom_typography_8-text-transform);--fontSize:16.35;--minFontSize:16.35;line-height:var(--awb-custom_typography_8-line-height);\"><a href=\"https:\/\/pkf.hu\/en\/category\/accounting\/\" title=\"Accounting\">Accounting<\/a><\/div><\/div><div class=\"fusion-title title fusion-title-9 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:8px;--awb-margin-bottom-small:8px;--awb-margin-bottom-medium:8px;--awb-font-size:var(--awb-custom_typography_4-font-size);\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_4-font-family);font-weight:var(--awb-custom_typography_4-font-weight);font-style:var(--awb-custom_typography_4-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_4-letter-spacing);text-transform:var(--awb-custom_typography_4-text-transform);--fontSize:25.5;--minFontSize:25.5;line-height:var(--awb-custom_typography_4-line-height);\"><a href=\"https:\/\/pkf.hu\/en\/2026\/10\/07\/changing-accountants-budapest\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Changing accounting providers smoothly: How the accounting handover works at PKF Hungary<\/a><\/div><\/div><div class=\"fusion-content-tb fusion-content-tb-1\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-font-size:var(--awb-custom_typography_12-font-size);--awb-letter-spacing:var(--awb-custom_typography_12-letter-spacing);--awb-content-alignment:left;--awb-line-height:var(--awb-custom_typography_12-line-height);--awb-text-transform:var(--awb-custom_typography_12-text-transform);--awb-text-font-family:var(--awb-custom_typography_12-font-family);--awb-text-font-weight:var(--awb-custom_typography_12-font-weight);--awb-text-font-style:var(--awb-custom_typography_12-font-style);\"><p>Changing accountants is not only a professional decision for many businesses, but also an organisational one. In addition to choosing a new accounting provider, it is important to consider how the previous accounting records will be handed over, what documents will be required, and how much of the [...]<\/p><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-2 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-flex-end\" style=\"--awb-padding-right:24px;--awb-padding-left:24px;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-2 fusion-button-default-span fusion-button-default-type\" style=\"--button_text_transform:var(--awb-custom_typography_9-text-transform);--button_font_size:var(--awb-custom_typography_9-font-size);--button_line_height:var(--awb-custom_typography_9-line-height);--button_typography-letter-spacing:var(--awb-custom_typography_9-letter-spacing);--button_typography-font-family:var(--awb-custom_typography_9-font-family);--button_typography-font-weight:var(--awb-custom_typography_9-font-weight);--button_typography-font-style:var(--awb-custom_typography_9-font-style);\" target=\"_self\" data-hover=\"text_slide_up\" href=\"https:\/\/pkf.hu\/en\/2026\/10\/07\/changing-accountants-budapest\/\"><div class=\"awb-button-text-transition\"><span class=\"fusion-button-text\">Read more<\/span><span class=\"fusion-button-text\">Read more<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div><\/div>\n<div class=\"fusion_builder_column fusion-builder-column-7 fusion-flex-column fusion-animated post-card swiper-slide\" style=\"--awb-padding-bottom:24px;--awb-overflow:hidden;--awb-bg-color:var(--awb-color1);--awb-bg-color-hover:var(--awb-color1);--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-radius:16px 16px 16px 16px;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.6\" data-animationDelay=\"0.3\" data-animationOffset=\"top-into-view\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-carousel-item-wrapper\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-border-radius-top-left:16px;--awb-border-radius-top-right:16px;--awb-aspect-ratio:1 \/ 1;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/pkf.hu\/en\/2026\/10\/07\/year-end-closing-and-accounting\/\" aria-label=\"Year-end closing and accounting: What should company managers prepare for?\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-2.png\" class=\"attachment-full size-full wp-post-image\" alt=\"Year-end closing and accounting\" srcset=\"https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-2-200x133.png 200w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-2-400x267.png 400w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-2-600x400.png 600w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-2-800x533.png 800w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-2-1200x800.png 1200w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-2.png 2560w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 368px, (min-width: 712px) 552px, (min-width: 640px) 712px, \" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-3 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:24px;--awb-padding-right:24px;--awb-padding-bottom:24px;--awb-padding-left:24px;--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:1;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-10 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:24px;--awb-margin-bottom-small:24px;--awb-margin-bottom-medium:24px;--awb-font-size:var(--awb-custom_typography_8-font-size);\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_8-font-family);font-weight:var(--awb-custom_typography_8-font-weight);font-style:var(--awb-custom_typography_8-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_8-letter-spacing);text-transform:var(--awb-custom_typography_8-text-transform);--fontSize:16.35;--minFontSize:16.35;line-height:var(--awb-custom_typography_8-line-height);\"><a href=\"https:\/\/pkf.hu\/en\/category\/accounting\/\" title=\"Accounting\">Accounting<\/a><\/div><\/div><div class=\"fusion-title title fusion-title-11 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:8px;--awb-margin-bottom-small:8px;--awb-margin-bottom-medium:8px;--awb-font-size:var(--awb-custom_typography_4-font-size);\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_4-font-family);font-weight:var(--awb-custom_typography_4-font-weight);font-style:var(--awb-custom_typography_4-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_4-letter-spacing);text-transform:var(--awb-custom_typography_4-text-transform);--fontSize:25.5;--minFontSize:25.5;line-height:var(--awb-custom_typography_4-line-height);\"><a href=\"https:\/\/pkf.hu\/en\/2026\/10\/07\/year-end-closing-and-accounting\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Year-end closing and accounting: What should company managers prepare for?<\/a><\/div><\/div><div class=\"fusion-content-tb fusion-content-tb-2\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-font-size:var(--awb-custom_typography_12-font-size);--awb-letter-spacing:var(--awb-custom_typography_12-letter-spacing);--awb-content-alignment:left;--awb-line-height:var(--awb-custom_typography_12-line-height);--awb-text-transform:var(--awb-custom_typography_12-text-transform);--awb-text-font-family:var(--awb-custom_typography_12-font-family);--awb-text-font-weight:var(--awb-custom_typography_12-font-weight);--awb-text-font-style:var(--awb-custom_typography_12-font-style);\"><p>An accountant can provide an accurate picture of a company\u2019s performance and financial position for the year if the documents, business information and management decisions required for the year-end closing are made available on time. With a few simple steps, management can help ensure that the year-end closing [...]<\/p><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-4 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-flex-end\" style=\"--awb-padding-right:24px;--awb-padding-left:24px;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-3 fusion-button-default-span fusion-button-default-type\" style=\"--button_text_transform:var(--awb-custom_typography_9-text-transform);--button_font_size:var(--awb-custom_typography_9-font-size);--button_line_height:var(--awb-custom_typography_9-line-height);--button_typography-letter-spacing:var(--awb-custom_typography_9-letter-spacing);--button_typography-font-family:var(--awb-custom_typography_9-font-family);--button_typography-font-weight:var(--awb-custom_typography_9-font-weight);--button_typography-font-style:var(--awb-custom_typography_9-font-style);\" target=\"_self\" data-hover=\"text_slide_up\" href=\"https:\/\/pkf.hu\/en\/2026\/10\/07\/year-end-closing-and-accounting\/\"><div class=\"awb-button-text-transition\"><span class=\"fusion-button-text\">Read more<\/span><span class=\"fusion-button-text\">Read more<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div><\/div>\n<div class=\"fusion_builder_column fusion-builder-column-8 fusion-flex-column fusion-animated post-card swiper-slide\" style=\"--awb-padding-bottom:24px;--awb-overflow:hidden;--awb-bg-color:var(--awb-color1);--awb-bg-color-hover:var(--awb-color1);--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-radius:16px 16px 16px 16px;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.6\" data-animationDelay=\"0.3\" data-animationOffset=\"top-into-view\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-carousel-item-wrapper\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-border-radius-top-left:16px;--awb-border-radius-top-right:16px;--awb-aspect-ratio:1 \/ 1;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/pkf.hu\/en\/2026\/09\/30\/how-to-start-a-business-in-hungary\/\" aria-label=\"Starting a business in Hungary: A guide to business, tax and accounting\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-3.png\" class=\"attachment-full size-full wp-post-image\" alt=\"Foreign investors are setting up a company in Hungary\" srcset=\"https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-3-200x133.png 200w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-3-400x267.png 400w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-3-600x400.png 600w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-3-800x533.png 800w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-3-1200x800.png 1200w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-3.png 2560w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 368px, (min-width: 712px) 552px, (min-width: 640px) 712px, \" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-5 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:24px;--awb-padding-right:24px;--awb-padding-bottom:24px;--awb-padding-left:24px;--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:1;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-12 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:24px;--awb-margin-bottom-small:24px;--awb-margin-bottom-medium:24px;--awb-font-size:var(--awb-custom_typography_8-font-size);\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_8-font-family);font-weight:var(--awb-custom_typography_8-font-weight);font-style:var(--awb-custom_typography_8-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_8-letter-spacing);text-transform:var(--awb-custom_typography_8-text-transform);--fontSize:16.35;--minFontSize:16.35;line-height:var(--awb-custom_typography_8-line-height);\"><a href=\"https:\/\/pkf.hu\/en\/category\/news-in-english\/\" title=\"News in English\">News in English<\/a><\/div><\/div><div class=\"fusion-title title fusion-title-13 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:8px;--awb-margin-bottom-small:8px;--awb-margin-bottom-medium:8px;--awb-font-size:var(--awb-custom_typography_4-font-size);\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_4-font-family);font-weight:var(--awb-custom_typography_4-font-weight);font-style:var(--awb-custom_typography_4-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_4-letter-spacing);text-transform:var(--awb-custom_typography_4-text-transform);--fontSize:25.5;--minFontSize:25.5;line-height:var(--awb-custom_typography_4-line-height);\"><a href=\"https:\/\/pkf.hu\/en\/2026\/09\/30\/how-to-start-a-business-in-hungary\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Starting a business in Hungary: A guide to business, tax and accounting<\/a><\/div><\/div><div class=\"fusion-content-tb fusion-content-tb-3\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-font-size:var(--awb-custom_typography_12-font-size);--awb-letter-spacing:var(--awb-custom_typography_12-letter-spacing);--awb-content-alignment:left;--awb-line-height:var(--awb-custom_typography_12-line-height);--awb-text-transform:var(--awb-custom_typography_12-text-transform);--awb-text-font-family:var(--awb-custom_typography_12-font-family);--awb-text-font-weight:var(--awb-custom_typography_12-font-weight);--awb-text-font-style:var(--awb-custom_typography_12-font-style);\"><p>Hungary\u2019s 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 [...]<\/p><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-6 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-flex-end\" style=\"--awb-padding-right:24px;--awb-padding-left:24px;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-4 fusion-button-default-span fusion-button-default-type\" style=\"--button_text_transform:var(--awb-custom_typography_9-text-transform);--button_font_size:var(--awb-custom_typography_9-font-size);--button_line_height:var(--awb-custom_typography_9-line-height);--button_typography-letter-spacing:var(--awb-custom_typography_9-letter-spacing);--button_typography-font-family:var(--awb-custom_typography_9-font-family);--button_typography-font-weight:var(--awb-custom_typography_9-font-weight);--button_typography-font-style:var(--awb-custom_typography_9-font-style);\" target=\"_self\" data-hover=\"text_slide_up\" href=\"https:\/\/pkf.hu\/en\/2026\/09\/30\/how-to-start-a-business-in-hungary\/\"><div class=\"awb-button-text-transition\"><span class=\"fusion-button-text\">Read more<\/span><span class=\"fusion-button-text\">Read more<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div><\/div>\n<div class=\"fusion_builder_column fusion-builder-column-9 fusion-flex-column fusion-animated post-card swiper-slide\" style=\"--awb-padding-bottom:24px;--awb-overflow:hidden;--awb-bg-color:var(--awb-color1);--awb-bg-color-hover:var(--awb-color1);--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-radius:16px 16px 16px 16px;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.6\" data-animationDelay=\"0.3\" data-animationOffset=\"top-into-view\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-carousel-item-wrapper\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-border-radius-top-left:16px;--awb-border-radius-top-right:16px;--awb-aspect-ratio:1 \/ 1;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/pkf.hu\/en\/2026\/09\/08\/transfer-pricing-changes-ngm-decree\/\" aria-label=\"A New School Year \u2014 Not Just for Students, but for Those Dealing with Transfer Pricing\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic.png\" class=\"attachment-full size-full wp-post-image\" alt=\"transzfer\u00e1r\" srcset=\"https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-200x133.png 200w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-400x267.png 400w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-600x400.png 600w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-800x533.png 800w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic-1200x800.png 1200w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/09\/EUB_pic.png 2560w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 368px, (min-width: 712px) 552px, (min-width: 640px) 712px, \" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-7 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:24px;--awb-padding-right:24px;--awb-padding-bottom:24px;--awb-padding-left:24px;--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:1;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-14 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:24px;--awb-margin-bottom-small:24px;--awb-margin-bottom-medium:24px;--awb-font-size:var(--awb-custom_typography_8-font-size);\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_8-font-family);font-weight:var(--awb-custom_typography_8-font-weight);font-style:var(--awb-custom_typography_8-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_8-letter-spacing);text-transform:var(--awb-custom_typography_8-text-transform);--fontSize:16.35;--minFontSize:16.35;line-height:var(--awb-custom_typography_8-line-height);\"><a href=\"https:\/\/pkf.hu\/en\/category\/news-in-english\/\" title=\"News in English\">News in English<\/a><\/div><\/div><div class=\"fusion-title title fusion-title-15 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:8px;--awb-margin-bottom-small:8px;--awb-margin-bottom-medium:8px;--awb-font-size:var(--awb-custom_typography_4-font-size);\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_4-font-family);font-weight:var(--awb-custom_typography_4-font-weight);font-style:var(--awb-custom_typography_4-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_4-letter-spacing);text-transform:var(--awb-custom_typography_4-text-transform);--fontSize:25.5;--minFontSize:25.5;line-height:var(--awb-custom_typography_4-line-height);\"><a href=\"https:\/\/pkf.hu\/en\/2026\/09\/08\/transfer-pricing-changes-ngm-decree\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">A New School Year \u2014 Not Just for Students, but for Those Dealing with Transfer Pricing<\/a><\/div><\/div><div class=\"fusion-content-tb fusion-content-tb-4\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-font-size:var(--awb-custom_typography_12-font-size);--awb-letter-spacing:var(--awb-custom_typography_12-letter-spacing);--awb-content-alignment:left;--awb-line-height:var(--awb-custom_typography_12-line-height);--awb-text-transform:var(--awb-custom_typography_12-text-transform);--awb-text-font-family:var(--awb-custom_typography_12-font-family);--awb-text-font-weight:var(--awb-custom_typography_12-font-weight);--awb-text-font-style:var(--awb-custom_typography_12-font-style);\"><p>\"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\u2014where there is still much to learn\u2014has become evident with the release of a new ministerial decree and the [...]<\/p><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-8 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-flex-end\" style=\"--awb-padding-right:24px;--awb-padding-left:24px;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-5 fusion-button-default-span fusion-button-default-type\" style=\"--button_text_transform:var(--awb-custom_typography_9-text-transform);--button_font_size:var(--awb-custom_typography_9-font-size);--button_line_height:var(--awb-custom_typography_9-line-height);--button_typography-letter-spacing:var(--awb-custom_typography_9-letter-spacing);--button_typography-font-family:var(--awb-custom_typography_9-font-family);--button_typography-font-weight:var(--awb-custom_typography_9-font-weight);--button_typography-font-style:var(--awb-custom_typography_9-font-style);\" target=\"_self\" data-hover=\"text_slide_up\" href=\"https:\/\/pkf.hu\/en\/2026\/09\/08\/transfer-pricing-changes-ngm-decree\/\"><div class=\"awb-button-text-transition\"><span class=\"fusion-button-text\">Read more<\/span><span class=\"fusion-button-text\">Read more<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div><\/div>\n<div class=\"fusion_builder_column fusion-builder-column-10 fusion-flex-column fusion-animated post-card swiper-slide\" style=\"--awb-padding-bottom:24px;--awb-overflow:hidden;--awb-bg-color:var(--awb-color1);--awb-bg-color-hover:var(--awb-color1);--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-radius:16px 16px 16px 16px;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.6\" data-animationDelay=\"0.3\" data-animationOffset=\"top-into-view\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-carousel-item-wrapper\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-border-radius-top-left:16px;--awb-border-radius-top-right:16px;--awb-aspect-ratio:1 \/ 1;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/pkf.hu\/en\/2026\/07\/05\/everything-you-need-to-know-about-auditing\/\" aria-label=\"Everything you need to know about auditing\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/pkf.hu\/wp-content\/uploads\/2026\/06\/EUB_pic.png\" class=\"attachment-full size-full wp-post-image\" alt=\"Mikor van sz\u00fcks\u00e9ges k\u00f6nyvvizsg\u00e1l\u00f3ra?\" srcset=\"https:\/\/pkf.hu\/wp-content\/uploads\/2026\/06\/EUB_pic-200x133.png 200w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/06\/EUB_pic-400x267.png 400w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/06\/EUB_pic-600x400.png 600w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/06\/EUB_pic-800x533.png 800w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/06\/EUB_pic-1200x800.png 1200w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/06\/EUB_pic.png 2560w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 368px, (min-width: 712px) 552px, (min-width: 640px) 712px, \" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-9 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:24px;--awb-padding-right:24px;--awb-padding-bottom:24px;--awb-padding-left:24px;--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:1;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-16 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:24px;--awb-margin-bottom-small:24px;--awb-margin-bottom-medium:24px;--awb-font-size:var(--awb-custom_typography_8-font-size);\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_8-font-family);font-weight:var(--awb-custom_typography_8-font-weight);font-style:var(--awb-custom_typography_8-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_8-letter-spacing);text-transform:var(--awb-custom_typography_8-text-transform);--fontSize:16.35;--minFontSize:16.35;line-height:var(--awb-custom_typography_8-line-height);\"><a href=\"https:\/\/pkf.hu\/en\/category\/news-in-english\/\" title=\"News in English\">News in English<\/a><\/div><\/div><div class=\"fusion-title title fusion-title-17 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:8px;--awb-margin-bottom-small:8px;--awb-margin-bottom-medium:8px;--awb-font-size:var(--awb-custom_typography_4-font-size);\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_4-font-family);font-weight:var(--awb-custom_typography_4-font-weight);font-style:var(--awb-custom_typography_4-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_4-letter-spacing);text-transform:var(--awb-custom_typography_4-text-transform);--fontSize:25.5;--minFontSize:25.5;line-height:var(--awb-custom_typography_4-line-height);\"><a href=\"https:\/\/pkf.hu\/en\/2026\/07\/05\/everything-you-need-to-know-about-auditing\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Everything you need to know about auditing<\/a><\/div><\/div><div class=\"fusion-content-tb fusion-content-tb-5\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-font-size:var(--awb-custom_typography_12-font-size);--awb-letter-spacing:var(--awb-custom_typography_12-letter-spacing);--awb-content-alignment:left;--awb-line-height:var(--awb-custom_typography_12-line-height);--awb-text-transform:var(--awb-custom_typography_12-text-transform);--awb-text-font-family:var(--awb-custom_typography_12-font-family);--awb-text-font-weight:var(--awb-custom_typography_12-font-weight);--awb-text-font-style:var(--awb-custom_typography_12-font-style);\"><p>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><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-10 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-flex-end\" style=\"--awb-padding-right:24px;--awb-padding-left:24px;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-6 fusion-button-default-span fusion-button-default-type\" style=\"--button_text_transform:var(--awb-custom_typography_9-text-transform);--button_font_size:var(--awb-custom_typography_9-font-size);--button_line_height:var(--awb-custom_typography_9-line-height);--button_typography-letter-spacing:var(--awb-custom_typography_9-letter-spacing);--button_typography-font-family:var(--awb-custom_typography_9-font-family);--button_typography-font-weight:var(--awb-custom_typography_9-font-weight);--button_typography-font-style:var(--awb-custom_typography_9-font-style);\" target=\"_self\" data-hover=\"text_slide_up\" href=\"https:\/\/pkf.hu\/en\/2026\/07\/05\/everything-you-need-to-know-about-auditing\/\"><div class=\"awb-button-text-transition\"><span class=\"fusion-button-text\">Read more<\/span><span class=\"fusion-button-text\">Read more<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div><\/div>\n<div class=\"fusion_builder_column fusion-builder-column-11 fusion-flex-column fusion-animated post-card swiper-slide\" style=\"--awb-padding-bottom:24px;--awb-overflow:hidden;--awb-bg-color:var(--awb-color1);--awb-bg-color-hover:var(--awb-color1);--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-radius:16px 16px 16px 16px;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.6\" data-animationDelay=\"0.3\" data-animationOffset=\"top-into-view\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-carousel-item-wrapper\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-border-radius-top-left:16px;--awb-border-radius-top-right:16px;--awb-aspect-ratio:1 \/ 1;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/pkf.hu\/en\/2026\/04\/23\/tax-savings-rd-tax-incentives\/\" aria-label=\"Significant tax savings can be achieved through R&#038;D tax incentives\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/pkf.hu\/wp-content\/uploads\/2026\/04\/EUB_pic.png\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/pkf.hu\/wp-content\/uploads\/2026\/04\/EUB_pic-200x133.png 200w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/04\/EUB_pic-400x267.png 400w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/04\/EUB_pic-600x400.png 600w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/04\/EUB_pic-800x533.png 800w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/04\/EUB_pic-1200x800.png 1200w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/04\/EUB_pic.png 2560w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 368px, (min-width: 712px) 552px, (min-width: 640px) 712px, \" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-11 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:24px;--awb-padding-right:24px;--awb-padding-bottom:24px;--awb-padding-left:24px;--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:1;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-18 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:24px;--awb-margin-bottom-small:24px;--awb-margin-bottom-medium:24px;--awb-font-size:var(--awb-custom_typography_8-font-size);\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_8-font-family);font-weight:var(--awb-custom_typography_8-font-weight);font-style:var(--awb-custom_typography_8-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_8-letter-spacing);text-transform:var(--awb-custom_typography_8-text-transform);--fontSize:16.35;--minFontSize:16.35;line-height:var(--awb-custom_typography_8-line-height);\"><a href=\"https:\/\/pkf.hu\/en\/category\/news-in-english\/\" title=\"News in English\">News in English<\/a><\/div><\/div><div class=\"fusion-title title fusion-title-19 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:8px;--awb-margin-bottom-small:8px;--awb-margin-bottom-medium:8px;--awb-font-size:var(--awb-custom_typography_4-font-size);\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_4-font-family);font-weight:var(--awb-custom_typography_4-font-weight);font-style:var(--awb-custom_typography_4-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_4-letter-spacing);text-transform:var(--awb-custom_typography_4-text-transform);--fontSize:25.5;--minFontSize:25.5;line-height:var(--awb-custom_typography_4-line-height);\"><a href=\"https:\/\/pkf.hu\/en\/2026\/04\/23\/tax-savings-rd-tax-incentives\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Significant tax savings can be achieved through R&#038;D tax incentives<\/a><\/div><\/div><div class=\"fusion-content-tb fusion-content-tb-6\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-font-size:var(--awb-custom_typography_12-font-size);--awb-letter-spacing:var(--awb-custom_typography_12-letter-spacing);--awb-content-alignment:left;--awb-line-height:var(--awb-custom_typography_12-line-height);--awb-text-transform:var(--awb-custom_typography_12-text-transform);--awb-text-font-family:var(--awb-custom_typography_12-font-family);--awb-text-font-weight:var(--awb-custom_typography_12-font-weight);--awb-text-font-style:var(--awb-custom_typography_12-font-style);\"><p>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><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-12 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-flex-end\" style=\"--awb-padding-right:24px;--awb-padding-left:24px;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-7 fusion-button-default-span fusion-button-default-type\" style=\"--button_text_transform:var(--awb-custom_typography_9-text-transform);--button_font_size:var(--awb-custom_typography_9-font-size);--button_line_height:var(--awb-custom_typography_9-line-height);--button_typography-letter-spacing:var(--awb-custom_typography_9-letter-spacing);--button_typography-font-family:var(--awb-custom_typography_9-font-family);--button_typography-font-weight:var(--awb-custom_typography_9-font-weight);--button_typography-font-style:var(--awb-custom_typography_9-font-style);\" target=\"_self\" data-hover=\"text_slide_up\" href=\"https:\/\/pkf.hu\/en\/2026\/04\/23\/tax-savings-rd-tax-incentives\/\"><div class=\"awb-button-text-transition\"><span class=\"fusion-button-text\">Read more<\/span><span class=\"fusion-button-text\">Read more<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div><\/div>\n<div class=\"fusion_builder_column fusion-builder-column-12 fusion-flex-column fusion-animated post-card swiper-slide\" style=\"--awb-padding-bottom:24px;--awb-overflow:hidden;--awb-bg-color:var(--awb-color1);--awb-bg-color-hover:var(--awb-color1);--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-radius:16px 16px 16px 16px;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.6\" data-animationDelay=\"0.3\" data-animationOffset=\"top-into-view\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-carousel-item-wrapper\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-border-radius-top-left:16px;--awb-border-radius-top-right:16px;--awb-aspect-ratio:1 \/ 1;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/pkf.hu\/en\/2026\/04\/02\/vat-deduction-hospital-ecj-ruling\/\" aria-label=\"Acquisition of assets required by law does not automatically establish a direct link with taxable economic activity\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/pkf.hu\/wp-content\/uploads\/2026\/04\/EUB_pic-5.png\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/pkf.hu\/wp-content\/uploads\/2026\/04\/EUB_pic-5-200x133.png 200w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/04\/EUB_pic-5-400x267.png 400w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/04\/EUB_pic-5-600x400.png 600w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/04\/EUB_pic-5-800x533.png 800w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/04\/EUB_pic-5-1200x800.png 1200w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/04\/EUB_pic-5.png 2560w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 368px, (min-width: 712px) 552px, (min-width: 640px) 712px, \" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-13 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:24px;--awb-padding-right:24px;--awb-padding-bottom:24px;--awb-padding-left:24px;--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:1;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-20 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:24px;--awb-margin-bottom-small:24px;--awb-margin-bottom-medium:24px;--awb-font-size:var(--awb-custom_typography_8-font-size);\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_8-font-family);font-weight:var(--awb-custom_typography_8-font-weight);font-style:var(--awb-custom_typography_8-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_8-letter-spacing);text-transform:var(--awb-custom_typography_8-text-transform);--fontSize:16.35;--minFontSize:16.35;line-height:var(--awb-custom_typography_8-line-height);\"><a href=\"https:\/\/pkf.hu\/en\/category\/ecj-judgments\/\" title=\"ECJ judgments\">ECJ judgments<\/a><\/div><\/div><div class=\"fusion-title title fusion-title-21 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:8px;--awb-margin-bottom-small:8px;--awb-margin-bottom-medium:8px;--awb-font-size:var(--awb-custom_typography_4-font-size);\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_4-font-family);font-weight:var(--awb-custom_typography_4-font-weight);font-style:var(--awb-custom_typography_4-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_4-letter-spacing);text-transform:var(--awb-custom_typography_4-text-transform);--fontSize:25.5;--minFontSize:25.5;line-height:var(--awb-custom_typography_4-line-height);\"><a href=\"https:\/\/pkf.hu\/en\/2026\/04\/02\/vat-deduction-hospital-ecj-ruling\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Acquisition of assets required by law does not automatically establish a direct link with taxable economic activity<\/a><\/div><\/div><div class=\"fusion-content-tb fusion-content-tb-7\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-font-size:var(--awb-custom_typography_12-font-size);--awb-letter-spacing:var(--awb-custom_typography_12-letter-spacing);--awb-content-alignment:left;--awb-line-height:var(--awb-custom_typography_12-line-height);--awb-text-transform:var(--awb-custom_typography_12-text-transform);--awb-text-font-family:var(--awb-custom_typography_12-font-family);--awb-text-font-weight:var(--awb-custom_typography_12-font-weight);--awb-text-font-style:var(--awb-custom_typography_12-font-style);\"><p>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><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-14 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-flex-end\" style=\"--awb-padding-right:24px;--awb-padding-left:24px;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-8 fusion-button-default-span fusion-button-default-type\" style=\"--button_text_transform:var(--awb-custom_typography_9-text-transform);--button_font_size:var(--awb-custom_typography_9-font-size);--button_line_height:var(--awb-custom_typography_9-line-height);--button_typography-letter-spacing:var(--awb-custom_typography_9-letter-spacing);--button_typography-font-family:var(--awb-custom_typography_9-font-family);--button_typography-font-weight:var(--awb-custom_typography_9-font-weight);--button_typography-font-style:var(--awb-custom_typography_9-font-style);\" target=\"_self\" data-hover=\"text_slide_up\" href=\"https:\/\/pkf.hu\/en\/2026\/04\/02\/vat-deduction-hospital-ecj-ruling\/\"><div class=\"awb-button-text-transition\"><span class=\"fusion-button-text\">Read more<\/span><span class=\"fusion-button-text\">Read more<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div><\/div>\n<div class=\"fusion_builder_column fusion-builder-column-13 fusion-flex-column fusion-animated post-card swiper-slide\" style=\"--awb-padding-bottom:24px;--awb-overflow:hidden;--awb-bg-color:var(--awb-color1);--awb-bg-color-hover:var(--awb-color1);--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-radius:16px 16px 16px 16px;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.6\" data-animationDelay=\"0.3\" data-animationOffset=\"top-into-view\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-carousel-item-wrapper\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-border-radius-top-left:16px;--awb-border-radius-top-right:16px;--awb-aspect-ratio:1 \/ 1;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/pkf.hu\/en\/2026\/03\/25\/cjeu-virtual-currency-vat\/\" aria-label=\"Can a VAT-exempt currency transaction be concluded using value-bearing \u201cgame currency\u201d?\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/pkf.hu\/wp-content\/uploads\/2026\/03\/EUB_pic-3.png\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/pkf.hu\/wp-content\/uploads\/2026\/03\/EUB_pic-3-200x133.png 200w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/03\/EUB_pic-3-400x267.png 400w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/03\/EUB_pic-3-600x400.png 600w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/03\/EUB_pic-3-800x533.png 800w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/03\/EUB_pic-3-1200x800.png 1200w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/03\/EUB_pic-3.png 2560w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 368px, (min-width: 712px) 552px, (min-width: 640px) 712px, \" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-15 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:24px;--awb-padding-right:24px;--awb-padding-bottom:24px;--awb-padding-left:24px;--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:1;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-22 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:24px;--awb-margin-bottom-small:24px;--awb-margin-bottom-medium:24px;--awb-font-size:var(--awb-custom_typography_8-font-size);\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_8-font-family);font-weight:var(--awb-custom_typography_8-font-weight);font-style:var(--awb-custom_typography_8-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_8-letter-spacing);text-transform:var(--awb-custom_typography_8-text-transform);--fontSize:16.35;--minFontSize:16.35;line-height:var(--awb-custom_typography_8-line-height);\"><a href=\"https:\/\/pkf.hu\/en\/category\/ecj-judgments\/\" title=\"ECJ judgments\">ECJ judgments<\/a><\/div><\/div><div class=\"fusion-title title fusion-title-23 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:8px;--awb-margin-bottom-small:8px;--awb-margin-bottom-medium:8px;--awb-font-size:var(--awb-custom_typography_4-font-size);\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_4-font-family);font-weight:var(--awb-custom_typography_4-font-weight);font-style:var(--awb-custom_typography_4-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_4-letter-spacing);text-transform:var(--awb-custom_typography_4-text-transform);--fontSize:25.5;--minFontSize:25.5;line-height:var(--awb-custom_typography_4-line-height);\"><a href=\"https:\/\/pkf.hu\/en\/2026\/03\/25\/cjeu-virtual-currency-vat\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Can a VAT-exempt currency transaction be concluded using value-bearing \u201cgame currency\u201d?<\/a><\/div><\/div><div class=\"fusion-content-tb fusion-content-tb-8\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-font-size:var(--awb-custom_typography_12-font-size);--awb-letter-spacing:var(--awb-custom_typography_12-letter-spacing);--awb-content-alignment:left;--awb-line-height:var(--awb-custom_typography_12-line-height);--awb-text-transform:var(--awb-custom_typography_12-text-transform);--awb-text-font-family:var(--awb-custom_typography_12-font-family);--awb-text-font-weight:var(--awb-custom_typography_12-font-weight);--awb-text-font-style:var(--awb-custom_typography_12-font-style);\"><p>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><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-16 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-flex-end\" style=\"--awb-padding-right:24px;--awb-padding-left:24px;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-9 fusion-button-default-span fusion-button-default-type\" style=\"--button_text_transform:var(--awb-custom_typography_9-text-transform);--button_font_size:var(--awb-custom_typography_9-font-size);--button_line_height:var(--awb-custom_typography_9-line-height);--button_typography-letter-spacing:var(--awb-custom_typography_9-letter-spacing);--button_typography-font-family:var(--awb-custom_typography_9-font-family);--button_typography-font-weight:var(--awb-custom_typography_9-font-weight);--button_typography-font-style:var(--awb-custom_typography_9-font-style);\" target=\"_self\" data-hover=\"text_slide_up\" href=\"https:\/\/pkf.hu\/en\/2026\/03\/25\/cjeu-virtual-currency-vat\/\"><div class=\"awb-button-text-transition\"><span class=\"fusion-button-text\">Read more<\/span><span class=\"fusion-button-text\">Read more<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div><\/div>\n<div class=\"fusion_builder_column fusion-builder-column-14 fusion-flex-column fusion-animated post-card swiper-slide\" style=\"--awb-padding-bottom:24px;--awb-overflow:hidden;--awb-bg-color:var(--awb-color1);--awb-bg-color-hover:var(--awb-color1);--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-radius:16px 16px 16px 16px;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.6\" data-animationDelay=\"0.3\" data-animationOffset=\"top-into-view\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-carousel-item-wrapper\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-border-radius-top-left:16px;--awb-border-radius-top-right:16px;--awb-aspect-ratio:1 \/ 1;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/pkf.hu\/en\/2026\/03\/19\/cjeu-vat-concept-voucher\/\" aria-label=\"The CJEU Interprets the VAT concept of a voucher\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/pkf.hu\/wp-content\/uploads\/2026\/03\/EUB_pic-2.png\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/pkf.hu\/wp-content\/uploads\/2026\/03\/EUB_pic-2-200x133.png 200w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/03\/EUB_pic-2-400x267.png 400w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/03\/EUB_pic-2-600x400.png 600w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/03\/EUB_pic-2-800x533.png 800w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/03\/EUB_pic-2-1200x800.png 1200w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/03\/EUB_pic-2.png 2560w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 368px, (min-width: 712px) 552px, (min-width: 640px) 712px, \" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-17 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:24px;--awb-padding-right:24px;--awb-padding-bottom:24px;--awb-padding-left:24px;--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:1;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-24 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:24px;--awb-margin-bottom-small:24px;--awb-margin-bottom-medium:24px;--awb-font-size:var(--awb-custom_typography_8-font-size);\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_8-font-family);font-weight:var(--awb-custom_typography_8-font-weight);font-style:var(--awb-custom_typography_8-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_8-letter-spacing);text-transform:var(--awb-custom_typography_8-text-transform);--fontSize:16.35;--minFontSize:16.35;line-height:var(--awb-custom_typography_8-line-height);\"><a href=\"https:\/\/pkf.hu\/en\/category\/ecj-judgments\/\" title=\"ECJ judgments\">ECJ judgments<\/a><\/div><\/div><div class=\"fusion-title title fusion-title-25 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:8px;--awb-margin-bottom-small:8px;--awb-margin-bottom-medium:8px;--awb-font-size:var(--awb-custom_typography_4-font-size);\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_4-font-family);font-weight:var(--awb-custom_typography_4-font-weight);font-style:var(--awb-custom_typography_4-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_4-letter-spacing);text-transform:var(--awb-custom_typography_4-text-transform);--fontSize:25.5;--minFontSize:25.5;line-height:var(--awb-custom_typography_4-line-height);\"><a href=\"https:\/\/pkf.hu\/en\/2026\/03\/19\/cjeu-vat-concept-voucher\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">The CJEU Interprets the VAT concept of a voucher<\/a><\/div><\/div><div class=\"fusion-content-tb fusion-content-tb-9\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-font-size:var(--awb-custom_typography_12-font-size);--awb-letter-spacing:var(--awb-custom_typography_12-letter-spacing);--awb-content-alignment:left;--awb-line-height:var(--awb-custom_typography_12-line-height);--awb-text-transform:var(--awb-custom_typography_12-text-transform);--awb-text-font-family:var(--awb-custom_typography_12-font-family);--awb-text-font-weight:var(--awb-custom_typography_12-font-weight);--awb-text-font-style:var(--awb-custom_typography_12-font-style);\"><p>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><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-18 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-flex-end\" style=\"--awb-padding-right:24px;--awb-padding-left:24px;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-10 fusion-button-default-span fusion-button-default-type\" style=\"--button_text_transform:var(--awb-custom_typography_9-text-transform);--button_font_size:var(--awb-custom_typography_9-font-size);--button_line_height:var(--awb-custom_typography_9-line-height);--button_typography-letter-spacing:var(--awb-custom_typography_9-letter-spacing);--button_typography-font-family:var(--awb-custom_typography_9-font-family);--button_typography-font-weight:var(--awb-custom_typography_9-font-weight);--button_typography-font-style:var(--awb-custom_typography_9-font-style);\" target=\"_self\" data-hover=\"text_slide_up\" href=\"https:\/\/pkf.hu\/en\/2026\/03\/19\/cjeu-vat-concept-voucher\/\"><div class=\"awb-button-text-transition\"><span class=\"fusion-button-text\">Read more<\/span><span class=\"fusion-button-text\">Read more<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div><\/div>\n<div class=\"fusion_builder_column fusion-builder-column-15 fusion-flex-column fusion-animated post-card swiper-slide\" style=\"--awb-padding-bottom:24px;--awb-overflow:hidden;--awb-bg-color:var(--awb-color1);--awb-bg-color-hover:var(--awb-color1);--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-radius:16px 16px 16px 16px;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.6\" data-animationDelay=\"0.3\" data-animationOffset=\"top-into-view\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-carousel-item-wrapper\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-border-radius-top-left:16px;--awb-border-radius-top-right:16px;--awb-aspect-ratio:1 \/ 1;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/pkf.hu\/en\/2026\/03\/11\/cjeu-incorrect-vat-treatment-double-taxation\/\" aria-label=\"Incorrect VAT treatment may temporarily lead to double taxation within the same Member State\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/pkf.hu\/wp-content\/uploads\/2026\/03\/EUB_pic.png\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/pkf.hu\/wp-content\/uploads\/2026\/03\/EUB_pic-200x133.png 200w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/03\/EUB_pic-400x267.png 400w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/03\/EUB_pic-600x400.png 600w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/03\/EUB_pic-800x533.png 800w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/03\/EUB_pic-1200x800.png 1200w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/03\/EUB_pic.png 2560w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 368px, (min-width: 712px) 552px, (min-width: 640px) 712px, \" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-19 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:24px;--awb-padding-right:24px;--awb-padding-bottom:24px;--awb-padding-left:24px;--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:1;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-26 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:24px;--awb-margin-bottom-small:24px;--awb-margin-bottom-medium:24px;--awb-font-size:var(--awb-custom_typography_8-font-size);\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_8-font-family);font-weight:var(--awb-custom_typography_8-font-weight);font-style:var(--awb-custom_typography_8-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_8-letter-spacing);text-transform:var(--awb-custom_typography_8-text-transform);--fontSize:16.35;--minFontSize:16.35;line-height:var(--awb-custom_typography_8-line-height);\"><a href=\"https:\/\/pkf.hu\/en\/category\/ecj-judgments\/\" title=\"ECJ judgments\">ECJ judgments<\/a><\/div><\/div><div class=\"fusion-title title fusion-title-27 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:8px;--awb-margin-bottom-small:8px;--awb-margin-bottom-medium:8px;--awb-font-size:var(--awb-custom_typography_4-font-size);\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_4-font-family);font-weight:var(--awb-custom_typography_4-font-weight);font-style:var(--awb-custom_typography_4-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_4-letter-spacing);text-transform:var(--awb-custom_typography_4-text-transform);--fontSize:25.5;--minFontSize:25.5;line-height:var(--awb-custom_typography_4-line-height);\"><a href=\"https:\/\/pkf.hu\/en\/2026\/03\/11\/cjeu-incorrect-vat-treatment-double-taxation\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">Incorrect VAT treatment may temporarily lead to double taxation within the same Member State<\/a><\/div><\/div><div class=\"fusion-content-tb fusion-content-tb-10\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-font-size:var(--awb-custom_typography_12-font-size);--awb-letter-spacing:var(--awb-custom_typography_12-letter-spacing);--awb-content-alignment:left;--awb-line-height:var(--awb-custom_typography_12-line-height);--awb-text-transform:var(--awb-custom_typography_12-text-transform);--awb-text-font-family:var(--awb-custom_typography_12-font-family);--awb-text-font-weight:var(--awb-custom_typography_12-font-weight);--awb-text-font-style:var(--awb-custom_typography_12-font-style);\"><p>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><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-20 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-flex-end\" style=\"--awb-padding-right:24px;--awb-padding-left:24px;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-11 fusion-button-default-span fusion-button-default-type\" style=\"--button_text_transform:var(--awb-custom_typography_9-text-transform);--button_font_size:var(--awb-custom_typography_9-font-size);--button_line_height:var(--awb-custom_typography_9-line-height);--button_typography-letter-spacing:var(--awb-custom_typography_9-letter-spacing);--button_typography-font-family:var(--awb-custom_typography_9-font-family);--button_typography-font-weight:var(--awb-custom_typography_9-font-weight);--button_typography-font-style:var(--awb-custom_typography_9-font-style);\" target=\"_self\" data-hover=\"text_slide_up\" href=\"https:\/\/pkf.hu\/en\/2026\/03\/11\/cjeu-incorrect-vat-treatment-double-taxation\/\"><div class=\"awb-button-text-transition\"><span class=\"fusion-button-text\">Read more<\/span><span class=\"fusion-button-text\">Read more<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div><\/div>\n<div class=\"fusion_builder_column fusion-builder-column-16 fusion-flex-column fusion-animated post-card swiper-slide\" style=\"--awb-padding-bottom:24px;--awb-overflow:hidden;--awb-bg-color:var(--awb-color1);--awb-bg-color-hover:var(--awb-color1);--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-radius:16px 16px 16px 16px;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.6\" data-animationDelay=\"0.3\" data-animationOffset=\"top-into-view\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-carousel-item-wrapper\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-border-radius-top-left:16px;--awb-border-radius-top-right:16px;--awb-aspect-ratio:1 \/ 1;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/pkf.hu\/en\/2026\/02\/23\/vat-treatment-of-penalty-payments-cjeu\/\" aria-label=\"CJEU Rules on VAT Treatment of Penalty Payments and Triple Royalties\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/pkf.hu\/wp-content\/uploads\/2026\/02\/EUB_pic-1.png\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/pkf.hu\/wp-content\/uploads\/2026\/02\/EUB_pic-1-200x133.png 200w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/02\/EUB_pic-1-400x267.png 400w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/02\/EUB_pic-1-600x400.png 600w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/02\/EUB_pic-1-800x533.png 800w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/02\/EUB_pic-1-1200x800.png 1200w, https:\/\/pkf.hu\/wp-content\/uploads\/2026\/02\/EUB_pic-1.png 2560w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 784px) 368px, (min-width: 712px) 552px, (min-width: 640px) 712px, \" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-21 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:24px;--awb-padding-right:24px;--awb-padding-bottom:24px;--awb-padding-left:24px;--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:1;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-28 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:24px;--awb-margin-bottom-small:24px;--awb-margin-bottom-medium:24px;--awb-font-size:var(--awb-custom_typography_8-font-size);\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_8-font-family);font-weight:var(--awb-custom_typography_8-font-weight);font-style:var(--awb-custom_typography_8-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_8-letter-spacing);text-transform:var(--awb-custom_typography_8-text-transform);--fontSize:16.35;--minFontSize:16.35;line-height:var(--awb-custom_typography_8-line-height);\"><a href=\"https:\/\/pkf.hu\/en\/category\/ecj-judgments\/\" title=\"ECJ judgments\">ECJ judgments<\/a><\/div><\/div><div class=\"fusion-title title fusion-title-29 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:8px;--awb-margin-bottom-small:8px;--awb-margin-bottom-medium:8px;--awb-font-size:var(--awb-custom_typography_4-font-size);\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_4-font-family);font-weight:var(--awb-custom_typography_4-font-weight);font-style:var(--awb-custom_typography_4-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_4-letter-spacing);text-transform:var(--awb-custom_typography_4-text-transform);--fontSize:25.5;--minFontSize:25.5;line-height:var(--awb-custom_typography_4-line-height);\"><a href=\"https:\/\/pkf.hu\/en\/2026\/02\/23\/vat-treatment-of-penalty-payments-cjeu\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">CJEU Rules on VAT Treatment of Penalty Payments and Triple Royalties<\/a><\/div><\/div><div class=\"fusion-content-tb fusion-content-tb-11\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-font-size:var(--awb-custom_typography_12-font-size);--awb-letter-spacing:var(--awb-custom_typography_12-letter-spacing);--awb-content-alignment:left;--awb-line-height:var(--awb-custom_typography_12-line-height);--awb-text-transform:var(--awb-custom_typography_12-text-transform);--awb-text-font-family:var(--awb-custom_typography_12-font-family);--awb-text-font-weight:var(--awb-custom_typography_12-font-weight);--awb-text-font-style:var(--awb-custom_typography_12-font-style);\"><p>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><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-22 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-flex-end\" style=\"--awb-padding-right:24px;--awb-padding-left:24px;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-12 fusion-button-default-span fusion-button-default-type\" style=\"--button_text_transform:var(--awb-custom_typography_9-text-transform);--button_font_size:var(--awb-custom_typography_9-font-size);--button_line_height:var(--awb-custom_typography_9-line-height);--button_typography-letter-spacing:var(--awb-custom_typography_9-letter-spacing);--button_typography-font-family:var(--awb-custom_typography_9-font-family);--button_typography-font-weight:var(--awb-custom_typography_9-font-weight);--button_typography-font-style:var(--awb-custom_typography_9-font-style);\" target=\"_self\" data-hover=\"text_slide_up\" href=\"https:\/\/pkf.hu\/en\/2026\/02\/23\/vat-treatment-of-penalty-payments-cjeu\/\"><div class=\"awb-button-text-transition\"><span class=\"fusion-button-text\">Read more<\/span><span class=\"fusion-button-text\">Read more<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div><\/div>\n<div class=\"fusion_builder_column fusion-builder-column-17 fusion-flex-column fusion-animated post-card swiper-slide\" style=\"--awb-padding-bottom:24px;--awb-overflow:hidden;--awb-bg-color:var(--awb-color1);--awb-bg-color-hover:var(--awb-color1);--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-border-radius:16px 16px 16px 16px;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.6\" data-animationDelay=\"0.3\" data-animationOffset=\"top-into-view\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-carousel-item-wrapper\"><div class=\"fusion-classic-product-image-wrapper fusion-woo-product-image fusion-post-card-image fusion-post-card-image-1 has-aspect-ratio\" data-layout=\"static\" style=\"--awb-border-radius-top-left:16px;--awb-border-radius-top-right:16px;--awb-aspect-ratio:1 \/ 1;\"><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/pkf.hu\/en\/2026\/02\/09\/oecd-side-by-side-global-minimum-tax\/\" aria-label=\"OECD Introduces the \u201cSide-by-Side\u201d System: Simplification and Safe Harbors under Pillar Two\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/pkf.hu\/wp-content\/uploads\/2026\/02\/EUB_pic-2.png\" class=\"attachment-full size-full wp-post-image\" alt=\"\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-23 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-padding-top:24px;--awb-padding-right:24px;--awb-padding-bottom:24px;--awb-padding-left:24px;--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:1;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-30 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:24px;--awb-margin-bottom-small:24px;--awb-margin-bottom-medium:24px;--awb-font-size:var(--awb-custom_typography_8-font-size);\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_8-font-family);font-weight:var(--awb-custom_typography_8-font-weight);font-style:var(--awb-custom_typography_8-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_8-letter-spacing);text-transform:var(--awb-custom_typography_8-text-transform);--fontSize:16.35;--minFontSize:16.35;line-height:var(--awb-custom_typography_8-line-height);\"><a href=\"https:\/\/pkf.hu\/en\/category\/news-in-english\/\" title=\"News in English\">News in English<\/a><\/div><\/div><div class=\"fusion-title title fusion-title-31 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:8px;--awb-margin-bottom-small:8px;--awb-margin-bottom-medium:8px;--awb-font-size:var(--awb-custom_typography_4-font-size);\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:var(--awb-custom_typography_4-font-family);font-weight:var(--awb-custom_typography_4-font-weight);font-style:var(--awb-custom_typography_4-font-style);margin:0;font-size:1em;letter-spacing:var(--awb-custom_typography_4-letter-spacing);text-transform:var(--awb-custom_typography_4-text-transform);--fontSize:25.5;--minFontSize:25.5;line-height:var(--awb-custom_typography_4-line-height);\"><a href=\"https:\/\/pkf.hu\/en\/2026\/02\/09\/oecd-side-by-side-global-minimum-tax\/\" class=\"awb-custom-text-color awb-custom-text-hover-color\" target=\"_self\">OECD Introduces the \u201cSide-by-Side\u201d System: Simplification and Safe Harbors under Pillar Two<\/a><\/div><\/div><div class=\"fusion-content-tb fusion-content-tb-12\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-font-size:var(--awb-custom_typography_12-font-size);--awb-letter-spacing:var(--awb-custom_typography_12-letter-spacing);--awb-content-alignment:left;--awb-line-height:var(--awb-custom_typography_12-line-height);--awb-text-transform:var(--awb-custom_typography_12-text-transform);--awb-text-font-family:var(--awb-custom_typography_12-font-family);--awb-text-font-weight:var(--awb-custom_typography_12-font-weight);--awb-text-font-style:var(--awb-custom_typography_12-font-style);\"><p>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><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-24 fusion_builder_column_inner_1_1 1_1 fusion-flex-column fusion-flex-align-self-flex-end\" style=\"--awb-padding-right:24px;--awb-padding-left:24px;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-13 fusion-button-default-span fusion-button-default-type\" style=\"--button_text_transform:var(--awb-custom_typography_9-text-transform);--button_font_size:var(--awb-custom_typography_9-font-size);--button_line_height:var(--awb-custom_typography_9-line-height);--button_typography-letter-spacing:var(--awb-custom_typography_9-letter-spacing);--button_typography-font-family:var(--awb-custom_typography_9-font-family);--button_typography-font-weight:var(--awb-custom_typography_9-font-weight);--button_typography-font-style:var(--awb-custom_typography_9-font-style);\" target=\"_self\" data-hover=\"text_slide_up\" href=\"https:\/\/pkf.hu\/en\/2026\/02\/09\/oecd-side-by-side-global-minimum-tax\/\"><div class=\"awb-button-text-transition\"><span class=\"fusion-button-text\">Read more<\/span><span class=\"fusion-button-text\">Read more<\/span><\/div><\/a><\/div><\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div>\n<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-6 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:80px;--awb-padding-bottom:80px;--awb-background-color:var(--awb-custom_color_18);--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"max-width:1181.44px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-18 fusion_builder_column_2_3 2_3 fusion-flex-column fusion-animated\" 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