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The spread of home office work has an impact, among other issues, on the reimbursement of commuting costs by employers. The government regulation that governs the reimbursement of commuting costs is currently not aligned with the new regulations regarding home office work, which makes the interpretation of cost reimbursements, particularly

Below, we compare the characteristics of a subsidiary or branch in tabular form for simplicity and transparency, so that economic actors can make their decision on establishment more quickly by weighing the pros and cons. Attribute Subsidiary Branch 1. Has independent legal personality Yes Yes 2. Establishment required Founding members’

Inspection and tax fraud risks: The tax authority’s inspection does not only cover companies suspected of tax fraud, but also always examines companies that have business relations with these companies. According to the practice of the Tax Authority and the court, companies are expected to take all reasonable measures to

We would like to draw your attention to the fact that significant changes will come into effect from January 1, 2025 in the thresholds of audit obligation, which may directly affect the financial statements of companies and their accounting obligations starting next year. According to the amendments, those economic entities

The popularity of home office work has significantly increased in recent years, and it has become an increasingly common option from a business operations perspective. Rules related to remote work, especially the issue of cost reimbursement, affect many employers and employees. In this circular, we would like to answer whether

Hungarian small and medium-sized enterprises (SME) enjoy numerous benefits, such as grant opportunities, non-repayable subsidies, discounted loans, tax benefits, and tax exemptions. However, in many cases, those who wish to determine whether they qualify as an SME must navigate a complicated maze of legal regulations. In our country, as in

What is collective action in consumer contracts? The legal concept of collective action allows a legal entity or an organization representing the interests of consumers (e.g., a consumer protection association) to initiate a lawsuit on behalf of consumers in order to protect their rights. This is particularly important when consumers

Introduction: The Impact of Workplace Behavior and Swearing on the Employment Relationship (Disrespectful Employee)Employee behavior that damages the workplace atmosphere, such as foul language or disrespectful behavior, can serve as a basis for termination of employment – ​​this is the conclusion we reached two years ago, in our article on

Introduction: What is a Compliance Audit?Since 2018, one of the significant innovations in Hungarian tax administration is the compliance audit, which provides businesses with a serious opportunity to correct mistakes without sanctions. The regulations on taxation and tax administrative procedures underwent significant changes in 2018. Since then, there are two