Dóra Ágnes Nagy | 24 April 2023
Dóra Ágnes Nagy

Under a law passed by Parliament yesterday, all companies with more than 50 employees will be obliged to have a whistleblowing system in place from December. Employers with 250 employees cannot wait any longer, as they will have 60 days to implement the system. The question is, of course, whether companies will see the regulation as another unnecessary administrative burden or whether it will trigger an avalanche of internal investigations.

2023 audit schedules – NAV hot on the heels of the market

Péter Barta | 29 March 2023
Péter Barta

The tax authority (NAV) has recently published its audit schedule for 2023, which shows that it has adapted remarkably quickly to changes in the market. While the focus of its audits this year will continue to be on the high-performing perennial favourites and on large taxpayers, there’ll also be a strong focus on “support” procedures.

Special tax, supplementary tax, contribution – a significant increase in the number of taxes

Tamás Fehér | 2 March 2023
Tamás Fehér

Social and economic changes in 2022 have broken a long downward trend recently, with the number of tax categories increasing from 51 to 59 last year. We give you the latest lowdown.


Foreign bank accounts – when NAV “supports” you

Anilla Gondi | 7 February 2023
Anilla Gondi

Many people who hold assets or realise income on foreign bank accounts have recently received an invitation from the Hungarian tax authority, NAV, to partake in a “support procedure”. An invitation from a tax authority is never entirely pleasant, even if its purpose is “support”. Or is there really nothing to fear?

Is stamp duty based on the net or the gross? We seem to be getting close to an answer.

Levente Bihari | 25 January 2023
Levente Bihari

If a property price includes VAT, the question often arises as to whether the gross or the net purchase price should be indicated as the market value of the property for stamp duty purposes. Even if it hasn’t been officially announced yet, it does seem we’re getting closer to an answer – and the good news is, it looks like the net price will win out.

A hidden change in the Labour Code – employers listen up!

Dóra Ágnes Nagy | 12 January 2023
Dóra Ágnes Nagy

As many already know, the provisions of the Labour Code (LC) have changed substantially with effect from 1 January. Amid the many changes, however, there’s one in particular that may escape employers’ attention but could end up costing them dear: the broadening of the burden of proof on employers.

ESOP, labor law

Tax relief on royalties for software developers: broader than you might think

Anilla Gondi | 16 December 2022
Anilla Gondi

A widely applied business model among software development companies is providing software development services for other businesses. Few of these companies know that they can still claim tax relief in this case too, just as they would be able to if they were developing software for their own purposes.

Who pays the case-winning lawyer?

Zoltán Dobos | 2 December 2022
Zoltán Dobos

If you’ve never sued or been sued, you may be forgiven for thinking that the costs of the lawsuit are paid by the losing party. However, after a case is closed, the winner of the suit may easily find that its win was a Pyrrhic victory, and that it is left with substantial costs to shoulder, without compensation. What are the impacts of this on business and how should parties best manage the related risks?

Who is this blog addressed to?

The law is constantly in flux. While many people may find this intimidating, for us it’s precisely what makes it so exciting. We’d like to share this attitude with businesspeople and managers, and with those who just have an interest in business law, in the form of a regularly updated blog that discusses the latest tax law and commercial law issues in an accessible style. Feel free to send your questions and suggestions for topics you’d like us to cover to blog@jalsovszky.com.


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