Corporate Tax in Hungary (Part 4): Investment in Capital Assets – 2025 Update
This article is the fourth installment in our seven-part series on corporate taxation in Hungary, designed to provide a practical guide for companies and investors. In this part, we explore the Hungarian tax treatment of investments in capital assets, covering incentives for small and medium-sized enterprises (SMEs), research and development (R\&D) investments, inventory valuation, and […]
Corporate Tax in Hungary (Part 2): Special Regimes
Updated for 2025 Explore the special regimes of corporate taxation in Hungary for 2025, including fiduciary asset management, tax-neutral reorganizations, and corporate tax benefits for donations and energy efficiency investments. Keywords: Corporate tax Hungary 2025, Hungarian fiduciary tax, tax-neutral corporate reorganizations, corporate donations Hungary, Hungarian corporate deductions, intangibles taxation Hungary, SME tax Hungary — This […]
2025 Corporate Tax in Hungary (Part 1): Basic Framework
In the heart of Europe lies Hungary, a country often overshadowed by its larger neighbors, yet uniquely poised as a beacon for business growth. With one of the lowest corporate tax rates in the European Union, Hungary is unlocking opportunities that savvy investors cannot afford to overlook. This competitive tax environment not only fosters entrepreneurial […]
Trademark Infringement in the Digital Space: How the EU Regulates Online Brand Protection
Meta Description: Learn how the European Union combats trademark infringement online. Discover key regulations on cybersquatting, counterfeit goods, deceptive domains, and digital platform liability. — Introduction The explosive growth of the internet and digital commerce has brought new challenges to the protection of intellectual property—particularly trademarks. Online trademark infringement occurs when a trademark is used […]
How Does the New EU Anti-Money Laundering Regulation Affect Company Formation in Hungary?
Hungary has implemented the Anti-Tax Avoidance Directive (ATAD) of the EU through several legislative amendments, integrating the key components of the directive into its domestic tax system. Below is a detailed overview of how Hungary has transposed and currently applies the General Anti-Avoidance Rule (GAAR), Controlled Foreign Company (CFC) rules, and Thin Capitalization Rules, along […]
How Will the New EU Anti-Money Laundering Regulation Affect Company Formation in Hungary?
The new EU Anti-Money Laundering Regulation (Regulation (EU) 2024/1624, AMLR) will apply directly in all Member States from 10 July 2027, including Hungary. This regulation fundamentally reshapes the rules for identifying and verifying ultimate beneficial owners (UBOs), which will significantly affect the formation and operation of Hungarian companies. Key Changes in Determining Ultimate Beneficial Ownership […]
Protection Against Imitation Under Hungarian Competition Law
How Hungarian law shields innovative product designs even in the absence of formal IP protection Introduction In the rapidly evolving market of goods and services, not all innovative product designs are protected by formal intellectual property (IP) rights. A product may fall outside the scope of copyright, design, trademark, or patent protection—yet still deserve legal […]
Legal Action Against Product Imitation under EU Law
— 1. Action Against Unfair Commercial Practices (Directive 2005/29/EC) This directive establishes a general prohibition against all commercial practices that: are misleading, particularly regarding the origin, manufacturer, brand, or nature of a product; result in an unfair advantage, for example, by imitating the appearance of well-known products; give consumers the false impression that the imitation […]
“Customs Duties and Value Added Tax in the EU (Legal Status 2025)”:
1. General Introduction Even in 2025, the primary purpose of the European customs system remains the protection of EU industries from unfair competition from third countries. Customs duties on goods from non-EU countries (third-country duties) serve as protective measures and are levied once upon import. No customs duties are levied on goods produced within the […]
How Does the Hungarian Restructuring Act Implement Directive (EU) 2019/1023?
Introduction In 2019, the European Union adopted Directive (EU) 2019/1023 on preventive restructuring frameworks, second chance, and measures to increase the efficiency of restructuring, insolvency and discharge procedures. In line with this directive, Hungary adopted Act LXIV of 2023 on Restructuring, which entered into force on 1 July 2024. The aim of the legislation is […]