The Act No. XLI of 2018 on the modification of the respective tax laws and of other related laws and on the immigration special tax introduced changes in the requirements of the choosability of the KIVA as of 1. December 2018. According to the modification, individual companies, general partnerships, limited partnerships, limited liability companies, private [...]
On 13. November 2018, the parliament has accepted the modification of the corporate tax law valid from 1. January 2019 according to which the corporate group taxation established by at least two companies can be considered as a resident taxpayer. The legal instrument is not new in the EU because the currently voted change is [...]
From 15. April 2018 – from the mandatory introduction of the EKR – only the contracting entities having a registration approved in the EKR are entitled to initiate any public procurement/concession procedures and procedures according to Section 117 of the Public Procurement Act and only the economic operators having EKR-registration can be called up for [...]
The changes planned for 2019 primarily refer to the charges of the employment of the pensioners in an employment relationship set out by the Hungarian Labor Law. According to the intention of the legislator, only the personal income tax shall be deducted from the salary of the pensioners employed in an employment relationship. It is [...]
