We would like to report to you about the most important Hungarian Law amendments affecting corporations, such as corporate income Tax, relevant for 2025
Spectator team sports may also be supported under a new title by paying the operating costs of properties connected to sport activities – under conditions.
R&D tax credit that were recently introduced as a form compliant with the global minimum tax may first be applied to research and development projects started on or after January 1, 2024.
Small Business Tax (KIVA)
If a KIVA company is transformed by merger or
division, as from November 29, 2024, the legal successors may
retain their small business tax status if the asset revaluation took place
during the transformation. The KIVA taxpayer status is established on the day
of the merger or division if their conditions continue to exist, and the option
is exercised by its reporting to the Hungarian Tax Authority within 15 days.