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Ottó Bulátkó

The Tax Authority’s inspection plans for 2025 – special emphasis on supporting procedures

The 2025 inspection plan of the National Tax and Customs Administration (NAV) outlines the areas that will receive special attention from the tax...
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János Karczub

Transfer Pricing Adjustment 2025: Avoid Tax Pitfalls

As the 2025 deadline for preparing transfer pricing documentation approaches for companies with a calendar fiscal year, the issue of subsequent transfer pricing adjustments is once again coming into focus. In recent years, in Hungary significant tightening measures have been introduced which all companies should take into account to avoid tax risks.
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NIS2- Cybersecurity Audit Regulation

A new Hungarian regulation under the NIS2 framework has been introduced, governing the methodology of cybersecurity audits and the official price cap, i.e., the maximum fee that can be charged for a cybersecurity audit.

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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 notification obligations already raised serious questions, but the real challenge will need to be faced during the 2024 year-end closing and audit. In case a group member subject to the global minimum tax dos not meet any exemption criterion, additional tax liability may arise. Time is short and compliance requirements are complex - so there is no point in delaying preparation. It is worth thinking through the necessary steps now to avoid unexpected tax burdens and compliance risks.

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Audit 2025 - key changes in the field of auditing in Hungary

As of 2025, several important changes will come into force in the field of auditing, most notably the change in the audit threshold. In our blog, we have summarized the impact of this change on the auditing profession and which entities should consider opting for an audit and why.

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