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 […]
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 […]
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. […]
Hungary’s immigration system has undergone a spectacular structural transformation in recent years. Act XC of 2023 (on the general rules on the entry and residence of third-country nationals) introduced a goal-based system from 2024, which clearly outlines a new logic by 2026: behind each stay there is a specific legal title, a real purpose and […]
Personal Data Required for Company Formation, Taxation and Contracting in Hungary What Is Valid, What Is Not, and When Translation Is Required In the Hungarian legal system, one of the most important—yet often underestimated—areas of business operations is the proper handling of personal data and documentation. In cases involving foreign shareholders, managing directors, or international […]
