Legitimate interest remains one of the most frequently used legal bases under the GDPR; however, supervisory authorities are scrutinising its applicability with increasing rigor. Through the lessons learned from dozens of cross-border cases, the new OSS Case Digest published by the European Data Protection Board (EDPB) demonstrates the criteria based on which European data protection authorities assess the existence of legitimate interest and the adequacy of the balancing test. In many respects, the decisions are consistent with the practice of the Hungarian National Authority for Data Protection and Freedom of Information (NAIH), and they also provide important guidance for Hungarian data controllers as to when reliance on legitimate interest as a legal basis for processing may be regarded as sufficiently substantiated. Our article presents the most important European trends and their practical implications for Hungarian businesses.

The Hungarian crypto-asset market may be on the verge of a significant turning point: last week, the Ministry of Finance submitted for public consultation a proposal to amend the Act on the Market of Crypto-assets, which would abolish the much-debated validation requirement introduced last year, together with the related system of criminal liability. The proposed amendment marks a significant step towards re-aligning the Hungarian crypto regulatory framework with the EU's MiCA regime. By removing the additional Hungarian validation requirement, the government would eliminate one of the main regulatory barriers that previously discouraged investors and foreign crypto-asset service providers from entering the Hungarian market.

2026 is the year of consumers. At the beginning of the year, the legal category of consumers was expanded, and as a result, in certain matters SMEs also gained a stronger legal position vis-à-vis sellers. In September and December, further tightening of greenwashing regulations and easier enforceability of product liability claims are expected. However, the “headline” rule of the year is the one entering into force in two weeks: operators of web shops must ensure that consumers can withdraw from contracts online.

If we do not consider the “reactivation” of the “dormant” advertising tax, then this year the budget continues to draw revenue from the same number of tax types as last year – namely 52. Behind this unchanged big picture, however, both structural trends and rather amusing curiosities can still be identified.

Condominium developments, industrial park projects and solar power plant projects are just some examples of developments that, in many cases, cannot be implemented without the inclusion of agricultural land into the inner area of a municipality and, where applicable, its withdrawal from agricultural cultivation. While the conditions for inclusion into the inner area used to be relatively well-defined and predictable, a new element has recently been introduced into the process over which developers have no real control. For the time being, legal practitioners are still considering how this new risk can best be managed.

Inflation is a natural element of economic life: what cost 100 units last year may already cost 105 this year. We examined whether inflation has a similar effect on tax rates as well. The results are remarkably diverse. There are taxes that steadily and consistently follow inflation. At the same time, the legal system still contains several “relic” that have remained unchanged for 10, 20 or even 30 years and appear unaffected by the passage of time.

The Pay Transparency Directive celebrates its 3rd anniversary on 10 May, and there is now hardly any company that has not encountered the topic in some form. Although one year remains until the reporting obligation comes into effect, there are already employer obligations that must comply with even if the local rules for applying the Directive in Hungary are still unknown.

The world of corporate financing has undergone a significant transformation in recent years. While traditional bank lending remains a dominant external source of funding for businesses, alternative, capital market-based financing channels are playing an increasingly important role. This trend is further reinforced by the introduction of a new market participant from April 2026: the loan originating investment fund, which provides access to funding for companies that would not be able to obtain financing in the traditional banking market.