Monday, 22 September 2025

Tax-favoured employee benefits – documentation, payroll, and tax obligations

A great opportunity to reward employees is the small-value gift that can be given up to three times a year, which can be a gift voucher, a service, or a specific item, such as a book. However, the employer’s responsibility does not end with requesting a receipt for the purchased product or voucher and submitting it to accounting: information must also be provided to payroll, and the data must be recorded in internal records.

Thursday, 8 May 2025

Telepathy and Mind-reading: The Superpowers of Tax Authorities

It may seem that the tax authorities increasingly know who is worth auditing as surely as if they have magical or mentalist abilities. The Hungarian National Tax and Customs Administration (NAV) selects taxpayers for investigations with an increasingly sure idea of where they might find some kind of error, discrepancy or, Heaven forefend, fraud.


Friday, 21 March 2025

Transfer pricing in Hungary - Local Hot Topics and Recent Updates

Transfer pricing is a priority area for 2025 tax audits!

Considering the transfer pricing strictures introduced as from 2022 (transfer pricing reporting in the yearly tax return, obligatory median adjustment, increased penalties), the Hungarian companies have to count on far more stricter Hungarian transfer pricing rules, and the possibility of more efficient tax authority actions.

Monday, 3 March 2025

Top Legal Executives: Not the size that matters, but the enterpreneurial spirit

Dr. Levente Antal Szabó, partner and head of LeitnerLaw Szabó & Partners, has been selected as one of the most influential legal executives in Hungary for 2025. He provides a valuable insight into how Hungary’s legal system operates and the latest market trends, including the impact of the EU AI Act, the adoption of Legal Tech and the challenges of attracting talent. Finally, we can discover the people behind the legal business.

Dr. Levente Antal Szabó

Friday, 28 February 2025

Changes to Accounting

We would like to give you an insight into the most important Changes to Hungarian law concerning accounting in Hungary, relevant for 2025.


Other Taxes and Duties

We would like to share with you the most important Hungarian Law amendments affecting Taxes and Duties such as ownership of motor vehicles or the inheritance of a residential building, relevant for 2025.


Changes in Tax Procedures

We would like to inform you about the most important Changes in Hungarian Law concerning tax procedures in Hungary, relevant for 2025.



The global minimum tax, special sectoral taxes, extra profit taxes, and local taxes.

We would like to bring to your attention to the most important amendments to Hungarian law concerning the Global Minimum Tax, special sectoral taxes, extra profit taxes and local taxes, relevant for 2025.


Thursday, 27 February 2025

The value-added tax

We would like to give you an overview about the most important amendments to Hungarian law concerning the Value Added Tax, relevant for 2025.


The taxation of corporations under corporate income tax

We would like to report to you about the most important Hungarian Law amendments affecting corporations, such as corporate income Tax, relevant for 2025


The personal income and social contribution tax

We would like to present to you the most important Hungarian Law amendments affecting the Personal Income Tax and the Social contribution Tax, relevant for 2025.


Wednesday, 12 February 2025

Market Talk: The accounting and tax consultancy market in 2025

As a key player in the accountancy and taxation market, Dr. Rácz Nóra, partner of LeitnerLeitner, was asked by BBJ to provide her insights on this special field as we enter 2025. The questions addressed were: what has changed; how prepared are businesses; how does Hungary compare; and what should be changed?


Dr. Nóra Rácz

Tuesday, 14 January 2025

How does GloBE Affect Hungarian Subsidiaries?

The world of international taxation is undergoing significant change with the introduction of the global minimum tax (GloBE) framework. This new system aims to fairly distribute tax rights among countries where these corporations operate, ensuring that they contribute to the tax base of each country.




Do not Delay in Registering the Amount of Your Pledges

To ensure the safety and smoothness of lending practices, it was deemed necessary to make information on company pledges more transparent. Therefore, according to the new rules of the Company Act, firms with credits have to register the amount of their pledges.



Friday, 10 January 2025

Remuneration packages for satisfied and loyal employees

Employment-related costs, increasing fluctuation and workforce difficulties strengthen the need for Human Resources solutions. How to satisfy employees and whether the salary alone is enough to motivate them in the long term is a lengthy debate. Still, it is very likely, when considering the market situation and the available remuneration, that money counts.



TOP 4 trends in taxation for 2024

There are no boring years in taxation. 2024 also promises exciting challenges for anyone involved in tax affairs.



Thursday, 9 January 2025

Fiduciary Asset Management: Don’t Repent at Leisure From Work Done in Haste Inside View

2023 was all about fiduciary asset management (family trusts or family foundations) in the lives of Hungarian business-owning families. Because the legislature abolished an old option to reevaluate businesses and enjoy tax benefits, fear of change prompted many to take immediate action. That could leave many legal questions open, which should be looked at now.



Friday, 15 November 2024

Top Financial Executives: During poli-crisis it is vital to develop flexible solutions for our clients

Judit Jancsa-Pék was invited to take part in The Top 50 Financial Executives in Hungary 2024, a listing by the Budapest Business Journal. As one of the country's leading financial services personalities, she shared her thoughts on artificial intelligence, digitalization, environmental issues and HR.

Judit Jancsa-Pék


Monday, 12 February 2024

Law Firm LeitnerLaw Szabó & Partners is established

2024 marks another milestone for the LeitnerLeitner group: on 1 February, LeitnerLaw Szabó & Partners Law Firm will start its work in close cooperation with the LeitnerLeitner offices, which celebrate 30 years of operation this year. As a result, LeitnerLeitner and LeitnerLaw clients will now have access to a wide range of economic and business-related services in-house, from domestic and international tax advice to accounting, payroll, auditing and transfer pricing, and now including comprehensive legal services.

Fiduciary Asset Management: Don’t Repent at Leisure From Work Done in Haste

2023 was all about fiduciary asset management (family trusts or family foundations) in the lives of Hungarian business-owning families. Because the legislature abolished an old option to reevaluate businesses and enjoy tax benefits, fear of change prompted many to take immediate action. That could leave many legal questions open, which should be looked at now.