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To establish an excise warehouse for alcohol in Germany for a Hungarian company, a permit as an excise warehouse operator is required. Excise warehouses are locations where excisable goods such as alcohol can be produced, processed, stored, received, or shipped under excise suspension. An excise warehouse allows alcohol to be

Ensuring the preservation and proper transfer of family wealth is a central concern for every responsible asset manager and family head. In Hungary, several options are available for family wealth planning, including a will, a foundation, and trust administration, each serving as effective tools. But which is the best choice

Extended Producer Responsibility (EPR) is a policy approach that places the responsibility for managing the environmental impact of products on the producers. In the European Union (EU), EPR has been a key element of waste management and circular economy policies, ensuring that producers take financial and operational responsibility for the

Internationally active companies can operate in Hungary not only through subsidiaries or branches but also by setting up a permanent establishment (PE). Choosing the optimal structure has significant tax implications, and the establishment of a PE may be the simplest way to maintain a business presence without full company registration.

From 2025, businesses involved in the production or distribution of consumer goods in Hungary must comply with stricter rules regarding manufacturer warranty. These regulations stem from EU Directive 2019/771 and were first implemented through Government Decree No. 373/2021 (VI.30.), which entered into force on 1 January 2022. Major Changes in

This is the seventh and final article in our series covering the key rules of corporate taxation in Hungary. After reviewing the general and special provisions of the Hungarian corporate tax system, we now provide an overview of the penalties and surcharges applicable in case of non-compliance.  1. Sanctions for

This article is the sixth part of a seven-part series that presents the key rules of corporate taxation in Hungary. After outlining the basics of Hungarian corporate tax and special tax systems, we now focus on the fight against tax avoidance. Hungary has fully harmonized EU Directive 2016/1164 (ATAD) and

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