The Majority Shareholder Falls Out of Control
The corporate law is based on the “majority principle”: the majority shareholder can control the decisions at the shareholders’ meeting. While the old Companies Act...
View ArticleThe Family Grows Bigger - the Definition of Related Parties Got Expanded
The recently adopted tax law changes significantly expand the definition of related parties.
View ArticleThe Hidden Treasure - Many Software Developers do not Exploit Their Tax Benefits
Software developer companies fall under a very favourable corporate income taxation in Hungary. Moreover, their income is local business tax exempt. Surprisingly, however, most of such companies are...
View ArticleEKAER Rebooted - Concessions for Multinationals
The Hungarian government just recently finalised the new rules for the controversial EKAER system. Most of the tweaked rules are applicable from 1 March and this also marks the end of the grace period...
View ArticleA Lease May Not Always be A Lease for VAT
Lease services often lead to uncertainty from a VAT perspective.
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