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Global minimum tax step-by-step: important deadlines and tasks

Global minimum tax is not only a new tax rule but also a complex compliance challenge for the companies concerned. The preliminary data reporting and...
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Ottó Bulátkó

VAT tax base reduction: how can pharmaceutical manufacturers and distributors save millions?

The Court of Justice of the European Union has already ruled in favour of Hungarian taxpayers on several occasions in relation to VAT. At the end of 2024, a favourable decision was made for pharmaceutical manufacturers and distributors, significantly affecting the VAT base. According to the decision, they may reduce their VAT base by the amount of the sector-specific surtax imposed on them.

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TEÁOR 2025, Client Gate+, E-ING – important legal changes

In January 2025, numerous new and significant legislative changes will take effect, primarily impacting companies. Among these, the revision of the Standard Sectoral Classification of Economic Activities (TEÁOR) and the introduction of the electronic real estate registry stand out.

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Payroll Accounting 2025 - What changes in Hungary

Experts at RSM have summarized the changes that companies and employers need to be aware of, effective in Hungary from January 2025, regarding payroll-related taxation—such as personal income tax, social contribution tax (szocho)—health insurance, fringe benefits, and minimum wage.

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