Dr Hancz Patrik Hi, I am the global minimum tax, but my friends call me GloBe! After a lengthy debate, the Hungarian Parliament has passed the law on additional taxes to ensure a global minimum tax level and, in this context, amending certain tax laws, putting an end to the case... Tax Útmutató Dec 6, 2023
Dr Hancz Patrik An interesting tax base decreasing item in Hungary Today, we are going to deal with early-stage businesses, i.e., startups. Our examination aspect is one of the decreasing items used when determining the tax base, i.e., that which decrease the earning... Tax Útmutató Nov 10, 2022
Dr Hancz Patrik The concept of the permanent establishment in Hungary During our previous posts; we looked at the issue of corporate tax in some form. We talked about the global minimum tax; according to which large companies operating in the EU would be taxed with a gl... Tax Útmutató Oct 12, 2022
Dr Hancz Patrik Our biggest fear: tax penalty In our blog post today, we will talk about penalties and related concepts. There are lots of expressions in this field that we come across in everyday life, and in the worst-case scenario, we are even... Tax Útmutató Sep 28, 2022
Dr Hancz Patrik Cash payment limitations The digitalization, and the financial technologies, – the so-called area of FinTech (Financial Technology) – enable us to make financial matters easier and easier to use in our everyday lives. With ... Tax Útmutató Sep 21, 2022
Dr Hancz Patrik The tax burdens of the company car Previously, we reviewed the details of the company car tax rules. We wrote about the tax in a separate post, as the regulation is quite substantial and was amended in July, so it deserved due attentio... Tax Útmutató Sep 15, 2022
Dr Hancz Patrik With or without you? Thoughts on the global minimum tax In the past few days, five EU member states have indicated that – with or without Hungary – they will apply the provisions of the global minimum tax. The blog post below gives a general overview of ex... Tax Útmutató Sep 14, 2022
Dr Hancz Patrik The dark side of being classified as a risky taxpayer The past few days we talked about the taxpayer classification a lot. We had a look on the classification and saw the advantages of being a reliable taxpayer. Today, we continue this theme because wher... Tax Útmutató Sep 8, 2022
Dr Hancz Patrik The advantages of being classified as a reliable taxpayer Yesterday, we talked about the taxpayer classification , and we saw the conditions to be a reliable taxpayer. Why is good for us to be a reliable taxpayer? We will have a look on the advantages of bei... Tax Útmutató Sep 8, 2022
Dr Hancz Patrik To be or not to be a reliable taxpayer? Have you ever heard about the taxpayer classification? The purpose of taxpayer classification is to provide taxpayers settling their tax liabilities voluntarily and in time should enjoy certain advant... Tax Útmutató Sep 7, 2022
Dr Hancz Patrik Regulation of the company car tax In the post below, we review the detailed rules related to the company car tax, and later, in another article, we are going to look in more detail at what other tax burdens arise in the case of a comp... Tax Útmutató Sep 2, 2022
Dr Hancz Patrik Who will pay your tax debt? The third-party guarantee and the assumption of debt Continuing our legal thoughts on taxation, we take a look at the rules related to tax debt. We proceed as usual; which means first of all we clarif... Tax Útmutató Aug 30, 2022