No wonder
that real estate plays a major role in the overall M&A market, since these
properties represent financial and emotional security too. Both buyer and seller try to
maximize their cost-benefit ratio and are dependent on reliable data. Next to identifying, for example,
future rental income and maintenance costs, the owner/lessor has to be
absolutely sure about the funding of fiscal circumstances, including taxes. In this
article, we would like to give an insight into the specialties of real estate
taxation in Hungary.