01
Sun, Jun
69 New Articles

As of 2025, the Hungarian Tax Authority (NAV) has established specialized transfer pricing expert departments, indicating an increased focus and scrutiny on transactions between affiliated companies. The three new departments are located in Budapest and in the eastern and western parts of Hungary (one in each region) and have special competence regarding the complex transaction between affiliated parties within Hungary or cross-border alike.

With the rise of digital platforms and the possibilities that the internet provides for businesses, more and more sellers are able to offer goods and services via these platforms and the internet. In this context, it has been difficult for the Ukrainian tax authorities to trace the flow of goods and services as well as to identify sellers to ensure that these goods and services are duly taxed.

On 11 March 2025, the Ministry of National Economy and the National Tax and Customs Administration of Hungary published an opinion regarding the taxation of assigning dividend claims into a trust structure.

More Articles ...