Senior manager, Tax services
As for her qualifications, dr. Viktória Clamba is az attorney-at-law and tax consultant. She has been involved in legal, accounting and tax consultancy for nearly 8 years. She started her career at a minor tax consultancy company of international background, and then she gained a broad range of experience at a Big 4 company in the areas of M&A transactions, company buy-out, transformation, and restructuring, as well as both in domestic and international consultancy, project management, and client representation before tax authorities. She has also been involved in consultancy related to corporate tax, local business tax, VAT, personal income tax, etc.
As a senior manager at RSM Hungary, she takes part primarily in tax planning works, due diligence procedures, and tax planning projects related to domestic and international structuring.
She is one of the key advisors of RSM Hungary's Real Estate Desk, dealing with a wide range of tax issues regarding the RE sector. Her duties include the coordination of consulting and planning projects related to the indirect Hungarian film support system. She is involved in both direct and indirect taxation, collaborating in the support of the comprehensive taxation tasks of clients.
As of 2024 a new, significant corporate income tax (CIT) incentive is introduced for investment projects aiming at construction of electricity storage facilities (i.e. batteries).
Read moreIn 2024, companies will have the opportunity for a tax amnesty by retrospectively reporting participation acquisitions that were not reported to the Hungarian Tax Authority previously. This will allow corporate income taxpayers who previously failed to report their participations obtained in other companies which could have exempted them from paying Corporate Income Tax (CIT) upon sale. The general deadline for the retrospective reporting of participations is 31 May 2024. The biggest beneficiaries of the retrospective reporting could be those companies expecting a significant market value growth of their subsidiary.
Read moreThe Hungarian Government Decree 320/2023 (VII. 17.) on the carbon dioxide quota, published on 17 July 2023, has the unconcealed aim of imposing a significant tax on the country\'s largest carbon dioxide emitters, which will mean extra tax liability for dozens of stakeholders, including many foreign-owned companies. Our blog post summarises the most important things to know.
Read moreThe form in which a property transaction is realized also determines the tax options relating to the property transaction. Let us go through the main characteristics and tax implications of each property sale option.
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