Author: Kotmayer Zalán

adójog

The Hungarian retail tax in 2025: The tax liability of platform operators
Author:Kotmayer Zalán May 2, 2025May 2, 2025

The Hungarian Retail Tax in 2025: Tax Liability of Platform Operators The regulation of the Hungarian retail tax entering into force in 2025 has brought significant changes for platform operators. According to the information published by the National Tax and Customs Administration (NAV), operators of online marketplaces and other platforms are no longer merely intermediaries in retail transactions but also bear tax liability. In this article, we provide an overview of…

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adatkezelés

Cybersecurity Compliance in 2025: What You Need to Know About the NIS2 Regulation?
Author:Kotmayer Zalán February 12, 2025January 3, 2026

Hungary’s new cybersecurity law introduces significant changes for businesses. This new legislation, which transposes the European Union’s NIS2 Directive into Hungarian law in greater detail than the previous—still relatively recent—Hungarian regulations, will come into effect on January 1, 2025. It imposes several new obligations on affected organizations. The law aims to strengthen national cybersecurity systems, enhance information security levels, and facilitate effective handling of cyber threats.

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társasági jog

Additional Contribution – When is legal and when can it be challenged?
Author:Kotmayer Zalán February 12, 2025May 2, 2025

During the course of business operations, financial difficulties may arise that threaten a company’s stability. In such situations, additional contributions provide an opportunity for members to temporarily contribute to restoring the company’s financial position.

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társasági jog

Company Formation in Hungary: A Guide for Entrepreneurs
Author:Kotmayer Zalán June 4, 2024June 11, 2025

Company formation in Hungary is particularly popular in the form of limited liability companies (Kft.) and joint-stock companies (Rt.). These corporate forms offer attractive options for both domestic and international businesses. Below we provide an overview of the key details involved in setting up a Kft. and Rt. in Hungary.

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adatkezelés

The NAIH Imposed a Fine of HUF 60,000,000 for Camera Data Processing!
Author:Kotmayer Zalán June 4, 2024January 3, 2026

The National Authority for Data Protection and Freedom of Information (NAIH) imposed a fine of HUF 60,000,000 (approx. EUR152,000) on a bank branch this year due to the inadequate availability of the data processing notice in relation to the operation of an electronic surveillance system.

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munkajog

Termination of Employment: What Every Employer Should Know
Author:Kotmayer Zalán June 4, 2024April 22, 2025

Labor disputes most often arise in connection with the termination of employment. Many of these disputes could easily be avoided by adhering to a few simple but important rules.

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adójog

Taxpayer vs. Tax Authority
Author:Kotmayer Zalán June 4, 2024April 22, 2025

The topic of whether it is worthwhile to seek judicial review against a tax authority’s decision and whether the courts effectively exercise legal oversight over tax authority procedures and decisions comes up from time to time.

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