In order to be able to adapt to the new challenges brought about by the new tax laws, we issued Tax & Legal Alert, informing clients about the proposed major changes. The issues of the Tax & Legal Alert are available as an Adobe Acrobat (pdf) file.
Issues of Tax & Legal Alert:
| Issue 496 (302 KB) | Important changes to the act on the implementation of Community customs law |
| Issue 495 (432 KB) | Proposed changes to personal income tax from 2013 |
| Issue 494 (322 KB) | Recent ECJ decisions concerning VAT deduction in Hungary |
| Issue 493 (259 KB) | Widened R&D contribution base |
| Issue 492 (462 KB) | New tax on financial transactions |
| Issue 491 (418 KB) | Changes to the filing of tax returns for domestic transactions subject to VAT |
| Issue 490 (452 KB) | Disaster management contribution may be repealed with retroactive effect |
| Issue 489 (463 KB) | New requirements on document proof for the purchase of goods from German tax resident companies |
| Issue 488 (201 KB) | Agreement between EU and USA on certified economic operators: AEO and C-TPAT are mutually recognised |
| Issue 487 (232 KB) | New Guidelines on tax audits of foreign-based taxpayers registered for VAT in Hungary |
| Issue 486 (557 KB) | Film- and performing art support incentive scheme for taxpayers with non-calendar financial year |
| Issue 485 (423 KB) | New tax in the food sector: the food chain supervision fee |
| Issue 484 (391 KB) | The National Tax and Customs Authority’s areas of focus for tax audits in 2012 |
| Issue 483 (518 KB) | Long-awaited proposed FATCA regulations issued on 8 February 2012 |
| Issue 482 (578 KB) | Mandatory registration with business chambers |
| Issue 481 (391 KB) | New tax registration procedure and more stringent supervisory measures in effect from 1 January 2012 |
| Issue 480 (454 KB) | Transfer pricing documentation to be simplified |
| Issue 479 (263 KB) | The Hungarian Labour Code was changed as of 1 January 2012 |
| Issue 478 (413 KB) | Disastermanagement contribution introduced from 2012 |
| Issue 477 (587 KB) | New rules change deadlines for remittance of VAT refunds |
| Issue 476 (408 KB) | Changes in 2012 to the reporting obligation concerning employment of foreign individuals |
| Issue 475 (369 KB) | How much is it actually? – Expected salary increase |
| Issue 474 (371 KB) | The deadline for topping up tax advances (20 December) is approaching |
| Issue 473 (607 KB) | Tax Changes related to transfer pricing from2012 |
| Issue 472 (212 KB) | Changes to excise duty regulations |
| Issue 471 (296 KB) | When management decides |
| Issue 470 (325 KB) | Proposed changes to personal income tax and social security from2012 |
| Issue 469 (304 KB) | Changes to Act CXXVII of 2007 on Value-Added Tax (Pt. 2) |
| Issue 468 (319 KB) | Changes to Act CXXVII of 2007 on Value-Added Tax (Pt. 1) |
| Issue 467 (294 KB) | Tax convention between Germany and Hungary published |
| Issue 466 (353 KB) | Changes in the tax system in 2012 |
| Issue 465 (311 KB) | SPECIAL REMEDIES IN TAX PROCEDURES The supervisory review in focus… |
| Issue 464 (298 KB) | New regulations on online gambling in Hungary |
| Issue 463 (273 KB) | Changes to the rules on employing foreign nationals in Hungary |
| Issue 462 (336 KB) | Changes to the VAT Act to ensure harmonisation with EU law: a unique tax refund opportunity |
| Issue 461 (417 KB) | Practical advices to the actual amendments to the Labor Code |
| Issue 460 (272 KB) | Ready, set, FATCA! - New FATCA Notice (2011-53) hasbeen issued regarding the U.S. withholding and reporting requirements |
| Issue 459 (259 KB) | A new institution on the Hungarian investment market: the regulated investment company |
| Issue 458 (285 KB) | Favourable changes to the rules on transfer tax for acquisition of companies that own domestic real estate |
| Issue 457 (229 KB) | Judgement of the European Court of Justice in proceedings against Hungary for failure to fulfil obligations in connection with the VAT Act’s provisions on refunding excess VAT |
| Issue 456 (183 KB) | New regulations on the environmental protection product fee |
| Issue 455 (272 KB) | Rules on medical taxes and the R&D allowance for medical tax purposes to change tive |
| Issue 454 (352 KB) | New implementing regulation for the EU VAT Directive |
| Issue 453 (260 KB) | Duties payable on the leasing of commercial real estate |
| Issue 452 (292 KB) | The National Tax and Customs Authority’s areas of focus for tax audits in 2011 |
| Issue 451 (260 KB) | Common Consolidated Corporate Tax Base |
| Issue 450 (232 KB) | Planned changes to the Hungarian Labour Code |
| Issue 449 (196 KB) | Official inspection of machine-tool labelling |
| Issue 448 (272 KB) | Changes regarding the rules on foundations |
| Issue 447 (344 KB) | Cost-sharing groups – Tax savings for the financial sector? |
| Issue 446 (296 KB) | Profits attributable to branches – Focus on the financial sector |
| Issue 445 (303 KB) | FATCA - New withholding and reporting requirements and what Hungarian Financial Institutions need to do. |
| Issues 444 (287 KB) | Year-end corporate income tax return – withholding tax |
| Issue 443 (237 KB) | New social security rules on working in two or more Member States |
| Issue 442 (265 KB) | New international tax treaties |
| Issue 441 (211 KB) | Changes to the taxation of benefits in kind from 2011 |
| Issue 440 (259 KB) | The new National Tax and Customs Authority |
| Issue 439 (212 KB) | What kind of tax risks may arise under the amended loss carry-forward rules? |
| Issue 438 (385 KB) | Tax changes from 2011 |
| Issue 437 (229 KB) | Changes to personal income tax (Part II) |
| Issue 436 (245 KB) | Changes to personal income tax (Part I) |
| Issue 435 (249 KB) | Deferred tax implications of recent changes in Hungarian Tax Law |
| Issue 434 (38 KB) | EU and South Korea sign free trade deal |
| Issue 433 (52 KB) | R&D or no R&D – that is the question |
| Issue 432 (165 KB) | VAT refunds to foreign tax payers |
| Issue 431 (171 KB) | Changes to the income taxation of individuals |
| Issue 430 (162 KB) | New AEO questionnaire |
| Issue 429 (180 KB) | Recent changes in the tax legislation |
| Issue 428 (199 KB) | Special tax on financial organisations |
| Issue 427 (165 KB) | OECD published revised Transfer Pricing Guidelines |
| Issue 425 (164 KB) | Local business tax matters devolve back to local governments |
| Issue 424 (40 KB) | Public donations will be tax exempt |
| Issue 423 (43 KB) | New Civil Code sidelined for the time being |
| Issue 422 (56 KB) | Changes on the rules on reimbursement of commuting expenses from 1 May 2010 |
| Issue 421 (41 KB) | Multiple packaging: multiple imposition of the environmental protection product fee? |
| Issue 420 (48 KB) | Tax & Legal Alert series on the regulations of the new Civil Code 11. Business secrets |
| Issue 419 (47 KB) | Tax & Legal Alert series on the regulations of the new Civil Code 10. Foundations |
| Issue 418 (45 KB) | Tax saving opportunities in providing sponsorship for film productions and the performing arts |
| Issue 417 (45 KB) | Tax & Legal Alert series on the regulations of the new Civil Code 9. Damages for infringement of personal rights |
| Issue 416 (44 KB) | Tax & Legal Alert series on the regulations of the new Civil Code 8. Liability of legal persons under the new Civil Code |
| Issue 415 (45 KB) | A summary of the most recent changes affecting corporate income tax |
| Issue 414 (49 KB) | Preparing for Tax Authority audits planned for 2010 |
| Issue 413 (46 KB) | Amendments to Labour Code |
| Issue 412 (57 KB) | US and Hungary sign new income tax convention |
| Issue 411 (65 KB) | Changes to property tax following the Constitutional Court’s decision |