Dr Hancz Patrik Summary of the main tax and legal changes affecting fiduciary asset management Personal Income Tax From 12 September 2023, the Hungarian Personal Income Tax Act will consider the transfer of assets as a sale. This means that the settlor will have to pay tax on the difference bet... Jogszabályváltozás Wealth & trusts Aug 15, 2023
Dr Hancz Patrik New obligation? Setting up an internal whistleblowing system On 24 July 2023, the so-called Complaints Act came into force, which covers a wide range of employers, so we have gathered the most important questions and details about the so-called whistleblowing s... Compliance Jogszabályváltozás Aug 14, 2023
Dr Hancz Patrik Requiem for the controlled foreign companies – The European Anti-Tax Avoidance Directive, Part 1 In the following, we are going to discuss the international provisions applicable to controlled foreign companies, in particular the so-called ATAD (Anti-Tax Avoidance Directive), which is about: layi... Jogszabályváltozás Tax Jun 23, 2022
Dr. Bács Miklós EUID and BRIS – new EU-wide inventory tools for business companies The European Union has introduced two new instruments for certain types of companies that make it easier to obtain information and keep track of information at EU level for any individual in each Memb... Company formation & corporate Jogszabályváltozás Jul 11, 2018