Obtaining Hungarian citizenship is possible for foreign citizens on several legal grounds, but the procedure always requires a precise legal examination and appropriate documentation. The applicant’s personal situation, residence in Hungary, family relationships, Hungarian ancestors, previous citizenship status or other special circumstances have a decisive influence on which procedural route is applicable. Hungarian citizenship is […]
Hungarian companies are increasingly working with foreign clients, international suppliers, with fees set in euros or other currencies. A consulting company invoices an Austrian partner in euros, a Hungarian webshop serves foreign customers, an IT company agrees on a dollar agreement with its American client, or a domestic company concludes a contract with a Hungarian […]
Hungary introduced an important change to the regulation of foreign labour on 5 June 2026. The amendment has received significant attention because it affects one of the most commonly discussed employment routes for third-country nationals: the guest worker residence permit. However, the change should be understood precisely. This is not a general ban on all […]
Guide to fines, penalties, surcharges and late payment interest in Hungary, covering tax deductibility, accounting treatment, VAT and corporate tax risks. In the course of business operations, companies may occasionally incur expenses that do not appear as classic procurement, service or operating costs, but are instead connected to some form of breach of rules, delay, […]
Starting a new business rarely starts when the company is already registered, its bank account has been opened, its contracts are ready, and all invoices are duly received in the name of the company. In reality, many expenses arise much earlier: consulting, market research, domain name, website, marketing, travel, equipment purchase, translation, legal and accounting […]
When someone establishes a company in Hungary, they often think that the most important obstacle is registration at the Court of Registration. Indeed, there is no operating business association without the preparation of the articles of association, the countersignature of a lawyer, the obtaining of the tax number and the registration in the company register. […]
Corporate fraud detection is not a simple audit activity, nor is it exclusively a follow-up investigation. Rather, it is a complex, multidisciplinary corporate governance and risk management methodology, which aims to reveal the discrepancies between economic reality, documented operation and decision-making processes. A professional anti-fraud investigation does not start from the point of view of […]
For third-country nationals residing in Hungary, the residence permit is one of the most important legal documents. This certifies the purpose, on what grounds and for how long the person may reside in the territory of Hungary. However, a residence permit is not a stand-alone document: it is closely linked to a passport and, more […]
What can the managing director do if the audit differs from the accounting? Professional crisis management, materiality threshold mathematics and protection of clauses in the 2026 balance sheet closing period The period between the closing of the financial year and the publication of the financial statements is the most intensive professional test for the management […]
Business Associations (Ltd.) in the Probate Procedure: Legal, Tax and Operational Risks at the Systemic Level The conflict between static inheritance law and dynamic enterprise The probate procedure is one of the classic institutions of civil law, the primary purpose of which is the lawful and orderly transfer of the deceased’s assets to the heirs. […]
