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tag: taxation

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

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.

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taxation

Foreign employment: Taxes within, borders beyond

Anilla Gondi | 13 March 2025
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Anilla Gondi

Global employee mobility is an increasingly common issue for companies. Therefore, it is important to be familiar with the basic legal and tax regulations regarding postings. While the first chapter of our three-part series focused on the most important legal questions, this time we will explore tax and social security considerations.

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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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