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This article is the fifth part of a seven-part series that introduces the key rules of corporate tax in Hungary. After covering the basic and special corporate tax systems in Hungary, we now provide a summary of cross-border tax treatment. The series will later address topics such as the fight

This article is the fourth part of a seven-part series introducing the key rules of corporate taxation in Hungary. The subsequent parts of the series will cover topics such as cross-border treatment, the fight against tax avoidance, Capital Investment and sanctions for non-compliance. Capital investments in tangible assets fall under

Data Protection and Social Media: Social media buttons, “like” and “share” features, and embedded content are increasingly common on websites. But do we actually know what kind of personal data these elements collect about us – possibly even without our consent? The Hungarian National Authority for Data Protection and Freedom

In an era where digital presence is no longer optional, domain names are one of your business’s most valuable assets. But did you know that registering a domain doesn’t always give you legal exclusivity? ✔️ A domain name may carry economic value and function as a brand identifier – much

This article is the third installment in our seven-part series on Hungary’s corporate taxation framework. Following the overview of general corporate tax rules in Part 1 and the discussion of special tax regimes in Part 2, this article focuses on the extra profit taxes introduced in Hungary in recent years.

Corporate Tax in Hungary: This article is the second part of a seven-part series introducing the most important rules of corporate taxation in Hungary. In the first part, we outlined the general framework of corporate taxation; now, we turn our focus to special regulations – including trust asset management, corporate

Corporate Tax in Hungary: Corporate taxation and its related regulations are central aspects of a company’s financial planning. Determining taxable income and the subsequent taxation play a crucial role in corporate strategy. This article is the first part of a seven-part series that presents the key rules of corporate taxation

Determining the Country of Origin:  1. Goods Manufactured in One Country According to Article 60, Paragraph 1 of the Union Customs Code, goods that are entirely produced or manufactured in a single country or territory are considered to originate from that country or territory. This rule ensures that the origin

Customs Tariff Classification:  Introduction to the World of Customs Tariff Numbers Customs tariff numbers play a crucial role in the clear identification of goods and help facilitate the application of trade and tax regulations. These numbers determine the applicable customs duties, taxes, and related trade regulations and restrictions. Proper knowledge