Blog advokátní kanceláře PETERKA and PARTNERS

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Why Hungary? – A Competitive Tax Environment for IT Firms

💰 9% Corporate Income Tax Hungary offers one of Europe’s most competitive corporate tax environments, with a flat 9% corporate income tax (CIT) rate. 🌍 No Hungarian Withholding Tax on Payments to Foreign Companies Hungarian domestic law generally imposes no… MORE

EU Corporate Sustainability Due Diligence Directive – what Hungarian companies need to know

Overview Considering the many environmental changes that have occurred in recent years, environmental awareness has also increased in the trade sector. The European Union, as a community of shared values, ranks second in world trade and therefore carries a special… MORE

Why Hungary? – Establishing an IT Company in the Heart of Europe

🇪🇺 Access to the EU Single Market Establishing an IT company in Hungary means establishing it inside the European Union. Hungarian companies can benefit from access to the EU single market and its harmonised framework for the free movement of… MORE

Bizalmi vagyonkezelés – a legfontosabb adózási tudnivalók – 2. rész

Az előző cikkünkben bemutattuk a bizalmi vagyonkezelés legfontosabb személyi jövedelemadó- és illetékkérdéseit. Most tovább lépünk, és megvizsgáljuk, milyen egyéb adózási szempontokra érdemes figyelni – különös tekintettel a társasági adóra, a helyi adókra és az ÁFA-ra. Társasági adó  A jogszabályok egyik… MORE

Bizalmi vagyonkezelés – a legfontosabb adózási tudnivalók – 1. rész

A magyar bizalmi vagyonkezelés  az angolszász trust-hoz hasonló jogi konstrukció, amelyben három szereplő vesz részt: a vagyonrendelő, aki a vagyont átadja; a vagyonkezelő, aki azt kezeli; és a kedvezményezett, aki a kezelt vagyonból és/vagy annak hozamából részesül. A konstrukciónak több célja is lehet a vagyonmegőrzéstől… MORE

Trusts in Hungary – Key Tax Considerations – Part 2

In our previous article, we outlined the key personal income tax and transfer tax issues relating to trusts in Hungary. We will now move on to examine what other tax considerations are worth bearing in mind – with particular regard… MORE

Trusts in Hungary – Key Tax Considerations – Part 1

The Hungarian fiduciary asset management is a legal arrangement similar to Anglo-Saxon trusts, involving three parties: the settlor, who transfers the assets; the trustee, who manages them; and the beneficiary, who receives a share of the assets and/or their income…. MORE

Trade Secrets in Hungary: A Broad NDA May Not Be Enough?

Protecting confidential business information is a critical concern for companies operating in competitive markets. However, a recent decision of the Budapest-Capital Regional Court highlights an important legal reality: in Hungary, a broadly-worded non-disclosure agreement (NDA) alone may not provide sufficient… MORE

Hungary has launched its first nationwide brownfield cadastre

BarKA is providing, uniform, publicly accessible information on developable brownfield properties. In Budapest, there are approximately 2,500 hectares and nearly 12,000 hectares nationwide, where basic infrastructure is already in place, yet the land has remained unused for a long period… MORE

Introduction of condominium building right in Hungary

The Hungarian Parliament recently passed a legislative amendment introducing a new legal framework to improve the condominium market for properties under construction. The aim is to significantly reduce buyer risks and increase transparency when purchasing properties that are not yet… MORE

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