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From Weekend Cottage to Valuable Real Estate

19 August 2025 Éva Kovács | 19 August 2025
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Éva Kovács

At the beginning of the summer, the regulations governing the land registry in Hungary were amended, introducing significant changes affecting owners of so-called garden plots in the outskirts ( in Hungarian: “zártkerti ingatlanok”), such as weekend houses, garden homes, and similar plots. The practical benefits, however, will largely depend on the location and on whether the local municipality allows their application.

What Can We Do If a Business Partner Fails to Pay?

23 July 2025 Péter Barta | 23 July 2025
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Péter Barta

In the business world, it is not uncommon for a business partner to fail to pay their overdue debt or to repay a loan. So what legal options are available in such cases? Below, we summarize the most important legal remedies.

 

Tags:
litigation

Penalty-Imposing Courts, “Fast-Track” Lawsuits, and Streamed Hearings – A Gen Z Legal Experience in the Courtroom

28 May 2025 Péter Szilas | 28 May 2025
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Péter Szilas

A new legislative proposal aims to introduce several exciting innovations in civil litigation. The objectives include speeding up court proceedings, increasing public oversight over litigation, modernizing legal education and academic research, enhancing the Supreme Court’s (Kúria) function of ensuring legal uniformity, and reducing the administrative burden on courts related to their obligation to provide reasoning. We’ve summarized the most intriguing innovations from the proposal below.

Tags:
litigation

Trade War of Tariffs

16 May 2025 Henrik Bereznai | 16 May 2025
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Henrik Bereznai

As is well known, just over a week ago, Donald Trump's new executive order came into force, aiming to remedy “the persistent and significant trade deficit caused by international trade practices” by introducing import tariffs. We have examined how these measures may affect Europe and, within it, Hungarian businesses.

Companies Facing the Heat of Criminal Proceedings

8 May 2025 Péter Barta | 8 May 2025
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Péter Barta

It is a common misconception that criminal liability and risks apply only to individuals, and that companies are safe from such proceedings. However, this is far from the truth. Moreover, companies often become subject to reputational damage already at the very beginning of an investigation, suffering irreversible damage – even before the case has truly started.

Interview with the AI Agent: The Legal Side of HR Sci-Fi

23 April 2025 Zoltán Tarján | 23 April 2025
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Zoltán Tarján

HR sci-fi is unfolding before our eyes: there is no doubt that HR technologies represent one of the fastest-evolving segments of digitalization and artificial intelligence. Today, it’s entirely common for candidates to be interviewed by AI chatbots, payroll processes to be assisted by AI-based software, and predictive analytics powered by AI to be used in workforce planning. While progress cannot be halted, it's essential to pay close attention to legal compliance requirements during this hyperspace-speed transformation—otherwise, poorly executed digitalization could lead to serious headaches.

Tags:
labor law

The Hungarian Tax Authority’s 2025 Audit Plan – New Audit Formats and Focus Areas

26 March 2025 Henrik Bereznai | 26 March 2025
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Henrik Bereznai

The National Tax and Customs Authority of Hungary (NAV) has published its 2025 audit plan, which, similarly to the previous year, emphasizes a differentiated, risk-based approach. NAV continues to refine its audit selection process through the application of its vast data assets and artificial intelligence. Based on this data-driven methodology, the type of audit will be determined according to the taxpayer's compliance behavior. The types may include a newly introduced data reconciliation procedure, as well as previously utilized methods such as the supportive procedure, compliance review, or tax and customs audits.

Tags:
taxation

Attracting international workforce: EoR, the new panacea?

25 March 2025 Zoltán Tarján | 25 March 2025
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Zoltán Tarján

Employer of record (EoR) services are becoming increasingly popular for companies looking to expand rapidly internationally. This allows a company to enter a market and recruit workers in another country quickly, efficiently and at lower cost without setting up a subsidiary. As with any panacea, however, it is important to be careful.

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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.