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RSM Hungary
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Marcell Andó

Senior Advisor, Tax services

As for his qualifications, Marcell Andó is an economist and chartered tax advisor. He has been involved in tax consultancy for more than 3 years. He started his career at a second-tier tax advisory company with an international background, where he gained professional experience in the fields of tax M&A, tax advisory projects regarding corporate income tax, local taxes, duties as well as R&D.

As a senior tax advisor at RSM Hungary, he primarily participates in tax due diligences, direct tax-related complex tax advisory, and compliance projects.

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Tax consulting

Our tax advisory services consist of reports and expert opinions on general and special taxation issues as well as representation in tax procedures, tax planning, transfer pricing matters, and tax due diligence procedures.
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Marcell Andó's topics
Marcell Andó

Importance of SME qualification – Micro-, small and medium sized enterprises?

The correct SME qualification (micro, small or medium-sized) has a particular importance for Hungarian companies when applying for certain EU tenders or reviewing the eligibility for corporate income tax (CIT) base decreasing items or CIT credits, but also for determining whether a given company is subject to innovation contribution or not. The Hungarian SME qualification has to be carried out based on a complex methodology prescribed by the corresponding act, and the SME status has to be indicated in the annual CIT return.

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Marcell Andó

CIT and LBT calculations – important aspects to consider

The deadline for submitting and paying corporate income tax (CIT) and local business tax (LBT) for 2023 is approaching. It is not worth leaving the preparation of the CIT and LBT calculations as well as preparing the corresponding returns to the last minute. In our blog, we would like to highlight some of the key areas which require special attention when preparing these calculations.

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Marcell Andó

R&D investment can reduce extra profit tax of pharmaceutical producers in Hungary

Government Decree 317/2023 (17 July 2023) was published in the Official Journal of Hungary on 17 July 2023, amending the effective Government Decree on extra-profit taxes in several points. One significant change is that pharmaceutical companies may reduce their special tax liability for the tax year 2024 by the cost of R&D activity (investment) aimed at the purchase or production of tangible assets.

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