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Share for work: new tool to motivate employees

Share for work: new tool to motivate employees

by dr. Csordás Levente | Oct 27, 2021 | Corporate Law, Employment, Tax

The Employee Share Ownership Programme (MRP) has taken root at employers. Its new, partly simpler and partly stricter version, the Special Employee Share Ownership Programme (KMRP), aims to give a boost to this trend. How is it different? What are its advantages and...
Capital structure after COVID – let’s take stock!

Capital structure after COVID – let’s take stock!

by dr. Csordás Levente | Oct 26, 2021 | Corporate Law, Tax

Many market players have been hit hard by the pandemic. Some of them got a smaller slice of the declining pie than expected, while others tried to prepare for the post-COVID period with investments and developments. Whatever the decision of the company, like a good...
Significant changes in VAT and SME taxation from 2021

Significant changes in VAT and SME taxation from 2021

by Ádám Illés, LL.M | Dec 21, 2020 | EU Law, Tax

The year 2021 will bring a number of novelties for businesses in the field of taxation. Below are some of the most important modifications that we compiled for you. Value added tax (Általános forgalmi adó, ÁFA): From 2021, the reporting obligation related to online...
Pandemic measures tightened due to the second wave of the coronavirus

Pandemic measures tightened due to the second wave of the coronavirus

by Ádám Illés, LL.M | Nov 17, 2020 | Coronavirus, Tax

In light of the second wave of COVID-19, Hungary introduced a partial curfew, restricted the opening hours of shops and took a few measures to protect the economy. From midnight 11th November 2020, a curfew is in effect between 8 pm and 5 am which means that everyone...
Tax reliefs, postponed tax returns and more attractive fringe benefits

Tax reliefs, postponed tax returns and more attractive fringe benefits

by Ádám Illés, LL.M | May 6, 2020 | Coronavirus, Tax

On April 22, 2020, a government decree came into force which granted entrepreneurs a deferral until September 30 to submit their financial statements and tax returns. A number of other minor relieves have been introduced. Concerning any corporate tax, small business...
Further extraordinary payment and tax reliefs to mitigate the economic impact of coronavirus

Further extraordinary payment and tax reliefs to mitigate the economic impact of coronavirus

by dr. Illés Ádám | Mar 26, 2020 | Coronavirus, Tax

UPDATED: 27 March, 2020 Hungarian government tries to alleviate payment obligations during the pandemic by further economic actions. Disclosed on 24 March 2020, government decrees contain new provisions on executions, tax procedures and child benefits. Execution...
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