A new anti-corruption super-authority, accession to the European Public Prosecutor's Office, mandatory tax authority audits and the return of asset-growth investigations: within a few months, the system for protecting public assets has been fundamentally reshaped. Anyone who manages public funds or EU grants may, in future, find themselves facing as many as four different authorities.

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.

In criminal cases involving a company, it has already been possible to prosecute not only the company’s executives but the company itself. In practice, however, this rarely happened. From 2026, the rules governing criminal proceedings against companies will change fundamentally, and companies are expected to be held accountable more frequently.

Doing business in Hungary can expose foreign individuals and companies to Hungarian tax obligations – and, consequently, to the scrutiny of the Hungarian Tax Authority (Nemzeti Adó- és Vámhivatal, or NAV). A common misconception is that a foreign entity or individual cannot be audited by the Hungarian authorities simply because they are not Hungarian residents or do not have a Hungarian registered office.

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.

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.

In the audit practice of the Hungarian Tax and Customs Administration (HTA), the audit of transfer pricing is gaining importance. Moreover, the relevant regulations are becoming more complex with each passing year. As the deadlines for transfer pricing documentation approach, it is worth reviewing what hidden pitfalls should be avoided when preparing documentation and providing data.