Tax Newsflash
| Issue 502 | Tax benefit of sport support incentive decreased by three quarters. |
| Issue 501 | The earlier tax allowances claimable under the “Karrier-Híd” (Career Bridge) programme and on employees with reduced work capacity remain in force under the same terms and condi-tions. |
| Issue 500 | Top up liability deadline 20 December is coming soon, R and D Contribution should be toped-up in this year first we summarize the recently published changes |
| Issue 499 | We summarize the recently published changes |
| Issue 498 | The concept of economic employer - a new approach to the taxation of expatriates |
| Issue 497 | Proposed changes to indirect taxes |
| Issue 496 | Important changes to the act on the implementation of Community customs law |
| Issue 495 | Proposed changes to personal income tax from 2013 |
| Issue 494 | Recent ECJ decisions concerning VAT deduction in Hungary |
| Issue 493 | Widened R and D contribution base |
| Issue 492 | New tax on financial transactions |
| Issue 491 | Changes to the filing of tax returns for domestic transactions subject to VAT |
| Issue 490 | Disaster management contribution may be repealed with retroactive effect |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 and 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 439 (212 KB) | What kind of tax risks may arise under the amended loss carry-forward rules? |
| 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 and D or no R and 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 and Legal Alert series on the regulations of the new Civil Code 11. Business secrets |
| Issue 419 (47 KB) | Tax and 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 and Legal Alert series on the regulations of the new Civil Code 9. Damages for infringement of personal rights |
| Issue 416 (44 KB) | Tax and 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 |
Pharmaceutical Industry Newsletter
| Issue 11 |
Changes to the rules on pharmaceutical promotional activities |
| Issue 10 |
The medical tax rules are likely to be amended – the R+D incentive and the claw-back payment obligation will probably change |
| Issue 9 |
The medical tax rules are likely to be amended – the R+D incentive and the claw-back payment obligation will probably change |
| Issue 8 |
The accounting of research and development expenditure at the fulfilment of the 12% payment obligation and the medical sales representatives’ fee |
| Issue 7 |
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| Issue 4 |
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| Issue 3 |
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| Issue 2 |
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Retail newsflash
| Issue 11 |
The retail sector is in the age of change currently. This is upported by the below summary as well. Though the summary describes the region, it is relevant for Hungary as well. |
| Issue 8 |
Public health product fee |
| Issue 7 |
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| Issue 6 |
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| Issue 5 |
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| Issue 4 |
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| Issue 3 |
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| Issue 2 |
Non-refundable subsidies in order to secure jobs |
| Issue 1 |
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Subsidy Alert
| Issue 19 |
Non-refundable cash subsidies for the agricultural and food industries related to R&D projects |
| Issue 18 | Research and development projects are once again eligible for non-refundable cash subsidies |
| Issue 17 | Non-refundable cash incentive for new job-creating investments |
| Issue 15 | New subsidies are available for R&D projects |
| Issue 14 | Cash subsidies for capacity-extending investments |
| Issue 13 |
The regulation of the VIP-subsidy has changed |
| Issue 12 |
Training planning becomes simpler and new subsidy opportunity. |
| Issue 11 |
State support of job-creating investments |
| Issue 10 |
Non-refundable subsidy opportunities aimed at encouraging companies’ R&D&I related investment goals |
| Issue 9 |
Subsidy recipients now have the option of modifying the commitments they have undertaken in their subsidy agreements |
| Issue 8 |
Subsidy for training to secure jobs at large corporates |
| Issue 7 |
Subsidies in order to promote job-creation oriented investment |
| Issue 6 |
Non-refundable subsidies in order to secure jobs (II.) |
| Issue 5 |
Non-refundable subsidies in order to secure jobs |
| Issue 4 |
Shared service centres: subsidy opportunities and challenges |
| Issue 3 |
Non-refundable subsidies to support the R&D activity of enterprises |
| Issue 2 |
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| Issue 1 |
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