Global Mobility: taxation of the share-based payments received from a foreign parent company
febr 02
Global Mobility: taxation of the share-based payments received from a foreign parent company
The assessment of the taxable income and the related tax liability arising from the share-based compensation received by foreign company.
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The statutory amount of the commuting reimbursement doubled
jan 31
The statutory amount of the commuting reimbursement doubled
Government raised the amount of the commuting reimbursement, the previous maximum of HUF 15 per km to HUF 30
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Key changes to accounting rules as of 1 January 2023
jan 26
Key changes to accounting rules as of 1 January 2023
At the start of the new year, companies should review the finance-related laws amended at the end of 2022 that they need to take into account in their operations and financial decisions.
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Extra profit tax changes affecting pharmaceutical manufacturers and insurers at the end of December 2022
jan 19
Extra profit tax changes affecting pharmaceutical manufacturers and insurers at the end of December 2022
The year-end decision of the Hungarian government on introducing of extra profit tax for the pharmaceutical sector and increasing the extra profit tax for the insurance sector has been published in the Hungarian Official Gazette.
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Changes in Hungarian transfer pricing rules and new reporting obligations
jan 17
Changes in Hungarian transfer pricing rules and new reporting obligations
With effect from 31 December 2022, the Hungarian transfer pricing rules previously in force have been amended or supplemented in several respects.
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Changes to employee benefits and allowances from 2023
jan 10
Changes to employee benefits and allowances from 2023
Abolition of SZÉP Card sub-accounts, tax base relief for mothers under 30 and tax relief for parents of long-term sick children from 2023
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Changes to the environmental product charge (“green tax”) regulation in Hungary from July 2023
jan 05
Changes to the environmental product charge (“green tax”) regulation in Hungary from July 2023
With the adoption of Act LXXVI of 2022 Amending Certain Acts Related to Waste Management, the regulation of the environmental product charge will be significantly changed from 1 July 2023
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New President of the Supervisory Board of JVSZ
jan 04
New President of the Supervisory Board of JVSZ
New President of the Supervisory Board of JVSZ
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Statutory minimum wage increase in 2023
jan 03
Statutory minimum wage increase in 2023
From 1 January 2023, the monthly statutory minimum wage will increase by 16% to HUF 232,000 gross, and the guaranteed minimum wage by 14% to HUF 296,400 gross.
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