The main difference compared TISZA program to the current Hungarian practice, is that till this time the budget balance has been achieved to a significant extent through inflation and consumption (VAT) revenues and sectoral special taxes, while TISZA wants to reach fiscal space from non-fiscal sources: but elimination of corruption, getting back of EU funds. The goal of the TISZA program is reducing taxes on labour and entrepreneurship and creating a fairer tax system.
.png "Proposed tax package of TISZA program in practice")
In our previous article, we presented the changes in Hungarian economic support trends and clarified the basic concepts of R&D. In this article, we review the various available incentives. These can be grouped into three main categories: the first includes tax base and tax allowances that can be applied during research and development activities; the second category covers incentives related to the use of intellectual property created through these activities; and finally, R&D projects are also given preference in direct financial grant funding.
.png "What R&D incentives are available in the Hungarian tax system and in the form of financial support?")
The legal framework of fiduciary asset management can offer numerous advantages to foreign investors and wealthy families even in an international context. Neither the settlors, the asset managers, nor the beneficiaries are required to be Hungarian citizens, and it is also not a requirement that they reside in Hungary for an extended period.
.png "Foreign nationals can also benefit from the advantages of Hungarian trust management")
Fiduciary asset management is a wealth planning tool that provides an effective solution for asset protection, generational transition, the development of a family inheritance strategy, and the management of international investments. It can be an optimal choice for individuals and families who wish to secure, organize, and pass on their wealth over the long term.
From 2025, we are saying goodbye to the previous transfer pricing regulation and introducing a new one, which affected parties may choose to apply already for the previous year. However, from 2026 onwards, its application will be mandatory. While the new rules do include certain simplifications, they are much more characterized by stricter requirements.
It is well known that the larger and more complex a machine or organization is, the slower it can turn around and change direction. This is also true of a country's economic policy. But no matter how slow a change may be, after a while it becomes noticeable. At first, perhaps only the officers and helmsmen notice it, then the crew, and finally the passengers may also notice that the Hungarian economy, even if it has not turned around completely, has begun to move in a different direction than before.
Corporate transformation is a process that requires interdisciplinary cooperation. Its success depends on the joint efforts and collaborative thinking of tax, legal, and accounting professionals.
On November 19, 2025, the OECD clarified the rules on the creation of a permanent establishment for tax purposes in connection with working from home. The changes are particularly relevant for companies whose employees regularly work remotely from abroad.
.jpg "When does working from home create a permanent establishment? – New OECD rules")
Although the costs associated with office leases represent a significant expense for companies, tenants often do not pay enough attention to clarifying these costs and reducing them by negotiating favourable terms. With our article, we aim to assist tenants by presenting the full range of fees and costs related to office leasing and providing useful cost-saving tips.
Under the planned framework of the condominium building right, upon fulfilment of the conditions set out in the purchase agreement, the buyer is provided with a guarantee that they will acquire ownership of the apartment to be created in the condominium to be constructed in the future. The condominium building right entitles the holder in proportion to the ownership share that they would be entitled to if the building were constructed.
As the end
of the year approaches, businesses face not only closing tasks but also a
series of strategic decisions and various deadlines. We have compiled the most
important dates and tasks to ensure that the 2025/2026 year-end closing goes as
smoothly as possible.
As of October 1, 2025, the Extended Producer Responsibility (EPR) fees have increased, affecting several product categories and material streams. In addition to the EPR and DRS fees, the flat-rate EPR fees paid by vehicle manufacturers have also increased.
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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.
The enforcement law was amended on July 1, 2025. The changes affect the non-deductible portion of income and the treatment and protection of family allowances. The exemption from deduction does not apply to the enforcement of child support and childbirth-related costs.
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.
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.
Dr. Levente Antal Szabó, partner and head of LeitnerLaw Szabó & Partners, was named one of Hungary’s most influential legal executives in 2025. In the interview conducted on this occasion, he offers insights into the workings of Hungary’s legal system and discusses the latest trends in the legal field — including the impacts of the EU AI Act, the dilemmas of integrating technology into legal practice, and the challenges of attracting top legal talent.
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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.
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