Tax in Hungary

CMS

CMS‘knowledgeable’ tax team offers advice across the spectrum of Hungarian tax law. Its broad industry expertise covers a full range of sectors, including insurance, consumer products, manufacturing and energy. The group fields extensive expertise in special taxes, including EPR and bank levy matters. Eszter Kálmán leads the group, advising on customs matters, excise tax and environmental product levy issues, and international tax structuring, with a particular focus on VAT matters. Judit Kresz bolsters the team’s international offering, bringing over 15 years’ experience in both Hungarian and international income tax issues, as well as expertise in M&A and transfer pricing matters, to the group.

Responsables de la pratique:

Eszter Kálmán


Autres avocats clés:

Judit Kresz


Les références

‘The knowledgeable team provides excellent tax advice related to real estate transactions. Advisors precisely identify key issues and are solution focused. The team is very easy to work with.’

‘Eszter Kálmán is highly responsive, and her advice is always very clear, reliable and pragmatic.’

‘The members of the team are very communicative and responsive. They provide legal advice with extraordinary diligence and explain the issues with a high level of detail. They have a thorough knowledge of EU case law, and expertise allowing them to deal with complex legal matters.’

Principaux clients

Aegon


Primark


Commerzbank


Partner in Pet Food, an international pet food producer


Infineon Cegléd


ALDI, a major German retail chain


OTP Mobil (Simple App, Simple Payment services)


Samsung Electronics


MOL, the largest oil & gas company in CEE


Arkance SAS


Marriott Hotels


Biotia


Greensource


Roche


Johnson &Johnson


Bank of China


Giftify


Futureal


Dual Europe


Apollo Tyres


Principaux dossiers


  • Advising Partner in Pet Food on special taxes and handling tax litigation cases mainly in relation to VAT and corporate income tax.
  • Advising Şişecam on its planned industrial investment project, namely the construction of a glass container plant in Kaposvár, Hungary.
  • Advised LFPI Europe on tax issues in relation to the acquisition of an office building from CA Immo.

DLA Piper Posztl, Nemescsói, Györfi-Tóth and Partners Law Firm

A recent influx of new clients across the automotive, technology, real estate and energy sectors marks the continued growth of the tax team at DLA Piper Posztl, Nemescsói, Györfi-Tóth and Partners Law Firm. The practice advises these clients on both national and international tax matters. Ákos Becher and Levente Torma jointly lead the team; the former has extensive experience in compliance with EU tax laws, while the latter represents clients in disputes with the Hungarian tax authorities. Andor Boros also represents clients in tax-related disputes before Hungarian courts, and Imre Béres also has litigation experience, as well as knowledge of VAT, transfer pricing issues and corporate restructurings. Katalin Banász is involved with compliance issues and corporate restructurings, in addition to advising on tax due diligence. Szilvia Dunai advises on customs matters, from the audit phase through to litigation.

Responsables de la pratique:

Levente Torma; Ákos Becher


Autres avocats clés:

Andor Boros; Imre Béres; Katalin Banás; Szilvia Dunai


Principaux clients

HCL Technologies


Sandberg Capital


Principaux dossiers


  • Advised HCL Technologies on a tax efficient acquisition structure.
  • Assisted Sandberg Capital with the acquisition of a Hungarian online education business by providing tax due diligence and acquisition structuring services.

Hegymegi-Barakonyi and Fehérváry Baker&McKenzie Attorneys-at-Law

Led by Gergely Riszter, the tax team at Hegymegi-Barakonyi and Fehérváry Baker&McKenzie Attorneys-at-Law advises on corporate tax, employee tax and VAT, as well as the relevant aspects of M&A transactions. The group offers tax planning services for both national and foreign clients across various industries, with particular expertise in the automotive, retail, consumer goods, healthcare and energy sectors. The practice regularly handles customs cases before the National Tax and Customs Administration of Hungary. Tímea Bodrogi-Szabó plays an active role in the team’s dispute resolution practice, representing clients in cases before the tax authority, and in subsequent judicial reviews, as well as acting on behalf of clients in tax audit procedures.

Responsables de la pratique:

Gergely Riszter


Autres avocats clés:

Tímea Bodrogi-Szabó


Principaux clients

Novo Nordisk A/S


Principaux dossiers


  • Representing Novo Nordisk in tax litigation against the Hungarian Tax Authority.

Jalsovszky

Jalsovszky’s tax team focuses on two main branches of work, advisory and contentious. The group fields a dedicated team which handles tax disputes in court and has further expanded its tax litigation practice, which handles an increasing number of lawsuits against the tax authority. The team’s advisory focus centres on corporate and private clients, and practitioners advise on asset protection, succession planning and tax optimisation schemes. Tamás Fehér is head of the tax and commercial litigation practice and brings extensive experience in dispute resolution, along with Péter Barta. Pál Jalsovszky oversees the advisory side, and regularly assists clients with the tax aspects of M&A transactions. Ákos Baráti brings additional expertise in VAT and corporate tax matters to the group.

Responsables de la pratique:

Pál Jalsovszky; Tamás Fehér


Autres avocats clés:

Péter Barta; Ákos Baráti


Les références

‘Simply a great team.’

‘Quality of their work was excellent.’

Principaux clients

Slovenské Energetické Strojárne a.s.


Euler Hermes (acting as subcontractor of Leitner and Leitner)


WIZZ Air Hungary Légiközlekedési Zrt.


BioTech USA Kft.


Vodafone Magyarország Zrt.


SMARTKAS B.V.


Vascular Venture Kft.


Axiál Kft.


Crassula Investments (SEON group)


Motor-Classic Zrt.


Principaux dossiers


  • Advised GLS on an interdisciplinary basis, reviewing the tax, regulatory and corporate aspects of the cross-border cash-pooling system it intends to introduce.
  • Successfully represented Wizz Air in a tax dispute concerning a new local tax imposed by the 18th District Municipality on passengers travelling through Liszt Ferenc Budapest International Airport.
  • Advised Bolt regarding Hungarian VAT matters.

KCG Partners Law Firm

At KCG Partners Law Firm, the tax team saw a recent increase in mandates with cross-border elements, with asset and wealth management also standing out as a new focus area for the practice. Certified tax advisor Gabriella Gálik leads the tax team alongside Eszter Kamocsay-Berta, who regularly advises multinational clients on the cross-border tax aspects of large transactions and international mobility-related tax matters. Senior tax advisor Bálint Zsoldos’ main practice focuses on indirect taxes and tax procedures, but his wide-ranging expertise also spans tax planning and tax compliance relating to both local and cross-border transactions. Krisztián Királyvölgyi plays a key role in handling the firm’s wealth management portfolio.

Responsables de la pratique:

Eszter Kamocsay-Berta; Gabriella Gálik


Autres avocats clés:

Krisztián Királyvölgyi; Bálint Zsoldos


Les références

‘In the team you will meet only with top educated high-class professionals with an excellent sense of problem solving. Collaboration with rapid reactions!’

‘KCG Partners is a law firm with international connections and a focus on meeting client needs.’

‘Krisztián Királyvölgyi is a precise, reliable lawyer with extensive experience in tax law.’

Principaux clients

OTP Bank


Pastor Valorem Private Foundation


LEGO


Deltaplast


Imex International


Vámosi-Nagy Ernst & Young Law Office

Vámosi-Nagy Ernst & Young Law Office focuses on contentious tax work; Gergely Séra, who was promoted to partner in July 2022, leads the firm’s established tax litigation team, representing clients before both local courts and the CJEU. The practice has continued to expand its client base, taking on new clients across various industries, from pharmaceuticals, retail and automotive, to manufacturing, telecoms and energy. Marton Horanyi, who was promoted to senior manager in July 2023, represents clients before the Hungarian courts and tax authority, and Daniel Bajusz also appears regularly before the CJEU. The firm is also active on the advisory side, with advice spanning restructurings, M&A and VAT matters.

Responsables de la pratique:

Gergely Séra; Daniel Bajusz


Autres avocats clés:

Marton Horanyi


Les références

‘Top professionalism of the team.’

‘Good knowledge of business, preventive thinking.’

Principaux clients

WAE Kft.


Adient Hungary Kft.


Xanga Ventures Magántőkealap-kezelő Zrt.


Alpiq Csepeli Kft.


Sysman Informatikai Zrt.


Principaux dossiers


  • Secured VAT reclaims totalling €14m plus interest for various pharmaceutical companies.
  • Assisted WAE with the acquisition of import rights for the Renault brand in Hungary.
  • Represented Adient Hungary before municipal authorities who questioned a certain tax structure.

Csővári Legal

Since its formation in 2021, Csővári Legal has continued to expand its tax team, taking on new clients ranging from technology companies to high-net-worth individuals to corporate players. The group has lately noted a particular increase in tax work relating to corporate transactions, particularly M&A. International taxation is another of the team’s focus areas, including both inbound and outbound investments and exits. Practice head István Csővári specialises in the tax aspects of corporate restructurings and M&A deals. As a registered tax advisor and chartered accountant, Tamás Dankó also offers holistic accounting, tax and corporate advice on mergers and demergers.

Responsables de la pratique:

István Csővári


Autres avocats clés:

Tamás Dankó


Les références

‘Very good and agile team. They are very good at solving complex legal problems and getting to the art of possible. Their deep experience with Hungarian tax cases means that their recommendations are very solid and informed by reality on the ground. The team has a great range of experience across commercial and tax issues.’

‘Tamás Dankó – his calculations were simply better than my accountant’s – and that’s a thing in its own; besides that, he was able to convince my accountant in so relatable and professional a manner that the whole thing went through in a couple of minutes. That was something I had never seen happening previously. István Csővári – he was the man overseeing the big picture. He seemed to have broad knowledge and was able to juggle many, sometimes contradicting, interests during our consultations.’

‘The firm offers exceptional guidance from a comprehensive perspective, with a notable ability to seamlessly integrate local dynamics with international regulations — a facet that has had a profoundly positive impact on our operations. Their profound understanding of local legislation is remarkable, and they excel in translating complexity into practical, tangible elements.’

Principaux clients

M. Petrol Group


Telex.hu.


NeocoreGames


Tailfin Cloud


Attila Gere Winery


Mozaik


Turbine AI


Proofminder


Black Swan Hungary


NNG


Principaux dossiers


  • Advising Attila Gere Winery through generational transition and undertaking revisions to the group’s corporate structure and operating model.
  • Providing tax and legal advice to Hungarian start-up Tailfin Cloud on the implementation of a tax efficient international ownership and operating structure.
  • Developed an ownership, corporate governance and operating model which protects the company and its assets and operations against potential hostile takeover attempts and facilitates the transfer of a majority shareholding in the company to 70 journalists for the company operating Telex.hu.

Deloitte Hungary

The tax team at Deloitte Legal Göndöcz and Partners Law Firm has an established track record in tax litigation and often represents clients before the Supreme Court. Péter Göndöcz, practice co-head, also brings experience representing clients before the tax authorities and both domestic and European courts to his role. Dávid Ramocsa, also an experienced litigator, covers VAT, corporate income tax, and transfer pricing disputes, and Zsuzsanna Huszl has niche expertise in tax litigation in the field of product development. Göndöcz's counterpart, Attila Kövesdy, co-leads the tax group and established the firm’s transfer pricing practice, providing tax services to both national and international clients. Diána Takács also takes an advisory role, providing private and family wealth services and real estate-related tax advice.

Responsables de la pratique:

Péter Göndöcz; Attila Kövesdy


Autres avocats clés:

Dávid Ramocsa; Zsuzsanna Huszl; Diána Takács


Les références

‘The team’s approach was unique to the case, as the first step was to develop a comprehensive litigation strategy. Such a strategy included the available legal solutions, their pros and cons and their potential success. One of the strengths of the team was its ability to deal effectively with events as they arose during the course of the dispute in the context of the overall strategy to achieve the objective.’

‘The team is very professional, accurate, quick and holds very suitable communications with us. They have a wide-ranging overview of the whole legal case and they write very accurate petitions with authentic and comprehensive arguments.’

‘We mostly worked directly with Diána Takács about whom I felt that she really takes care of all of our interests. She had very good ideas and she immediately dealt with us every time when needed.’

Lakatos, Köves and Partners

Lakatos, Köves and Partners’ tax team provides cross-practice support across the firm, working in tandem with the employment, real estate, banking and finance, employment, and corporate groups. The department advises on international holding and finance structures, double taxation treaties and VAT planning for cross-border trading. The team’s practice also covers contentious matters, and it represents clients in tax litigation, inspections and negotiations with the tax authorities. Certified tax advisor Balázs Kántor leads the team, advising on both national and international tax-related matters. Petra Rózsahegyi is a member of both the employment and tax teams, so frequently provides advice straddling the two disciplines.

Responsables de la pratique:

Balázs Kántor


Autres avocats clés:

Petra Rózsahegyi


Les références

‘Commercial tax advice in clear and concise language from a responsive and proactive team.’

‘Balázs Kántor is simply excellent – he understands the problem and works constructively to provide a solution.’

‘The tax team of LKT offers a top-quality service, flawless technical support and advice, strong reactivity and continuous commitment. Balázs Kántor and his team provide valuable and personalised support throughout our projects concerning operational tax matters. Their advice is timely and supplements our thinking well.

Principaux clients

Vodafone


Soulbrain


JP Morgan


Deutsche Bank Hungary


Indotek Group


Aviation financings


DZ Bank


DVM / Horizon Development


Fidelidade – Companhia de Seguros, S.A.


Care Park Pty. Ltd.


Principaux dossiers


  • Advised Vodafone plc on the sale of Vodafone Magyarország Zrt. to 4iG Nyrt. and Corvinus Zrt for a total cash consideration of €1.7bn.
  • Providing continuous tax advice to Deutsche Bank Hungary, including advising on transactional duty liability with regard to foreign investment service providers of the bank, tax implications of employee loans and withholding of tax guidelines from clients.
  • Advising Rothschild & Co Bank AG as a foreign bank on setting up such securities accounts for high-net-worth individuals as fulfill the requirements of long-term investments accounts enjoying preferential tax treatment under the Hungarian tax laws and the tax implications of transferring investments to such accounts by the high-net-worth individuals.

LFB – László Fekete Bagaméry

LFB – László Fekete Bagaméry is a boutique firm which fields business, tax and criminal specialists working in tandem to provide holistic corporate and business services; the tax team is taking on an increasing number of criminal law cases. The group offers advice on personal income tax, corporate income tax, local business tax and VAT matters, as well as handling tax audits and the gamut of relevant litigation. Zoltán Fekete and Gáspár Bagaméry jointly oversee the group; the former handles tax audits with criminal aspects, while the latter advises high-net-worth individuals on estate planning matters, as well as personal trusts and funds. Linda Danicz represents clients in criminal proceedings relating to tax fraud.

Responsables de la pratique:

Zoltán Fekete; Gáspár Bagaméry


Autres avocats clés:

Linda Danicz


Les références

‘Legal and tax experts.’

‘Best value for money, senior staff on the case, providing premium-quality work.

‘Zoltán Fekete: first-hand experience from working in-house with the tax authority.’

Principaux clients

Pannonia Bio


Doktor 24 Group


E Trading


LP Portfolio


Ericsson Magyarország


Network 4 Média Group


Orbico Hungary


Havas Media


Famous Management


Alexandra Group


Principaux dossiers


  • Providing day-to-day tax advice to Pannonia Bio on various corporate income tax, VAT, and personal income tax matters, as well as on sectorial special taxes.
  • Advising LP Portfolio on tax matters related to various real estate development projects and renewable energy projects.

Nagy és Trócsányi Ügyvédi Iroda

The tax team at Nagy és Trócsányi Ügyvédi Iroda is active in the contentious space, representing clients in disputes before courts ranging from the Hungarian Constitutional Court to the European Court of Justice. Péter Nagy represents national and multinational corporations in significant litigations and leads the team alongside Orsolya Kovács, who also focuses on disputes, and has experience appearing before the Hungarian Supreme Court. Lúcia Detvay‘s litigation and arbitration experience spans commercial, competition and tax matters, while György Tiborfi focuses on cases related to tax and liquidation issues.

Responsables de la pratique:

Orsolya Kovács; Péter Nagy


Autres avocats clés:

Lúcia Detvay; György Tiborfi


Les références

‘International, complicated and high-value cases. Significant language skills, huge professional experience and knowledge are their greatest strengths. The relationship with me and my office, as a client, was and is very correct, their invoicing is appropriate. In my opinion, their service is excellent.’

‘Péter Nagy – his strengths are the huge professional experience, the factual knowledge, significant litigation practice, strong-mindedness, he is a go-ahead lawyer.’

‘Orsolya Kovács – her strengths are thorough knowledge and precise document editing.’

Réti, Várszegi and Partners PwC Legal

With a strong track record in litigation work, the tax team at Réti, Várszegi and Partners PwC Legal regularly represents clients before the Hungarian administrative courts and the European Court of Human Rights in tax-related cases. Zoltán Várszegi has experience litigating before the Constitutional Court of Hungary and the European Court of Justice, and leads the team alongside Dániel Kelemen, who brings a wealth of experience in VAT, digital tax and transfer pricing issues to his role. Gergő Szimler, who was recently promoted to partner, covers matters relating to corporate income tax and excise duties, while Balázs Balog has in-depth knowledge of relevant EU law.

Responsables de la pratique:

Zoltán Várszegi; Dániel Kelemen


Autres avocats clés:

Gergő Szimler; Balázs Balog


Les références

‘The law firm demonstrated expertise in relation to the Hungarian courts and good communication skills.’

‘The promptness with which the members of the team communicate and answer our requests and the detailed knowledge of the case’s aspects.’

‘Extensive expertise in taxation law, flexibility and quick response, great communication skills, efficient argumentation, understanding the client’s needs.

Principaux clients

VITERRA Hungary Kft. (previously: Glencore Agriculture Hungary Kft.)


Yettel Magyarország Zrt.


Cargill (Cargill Magyarország Zrt.)


Kempinski Hotel Budapest Zrt.


Principaux dossiers


  • Successfully represented VITERRA Hungary in several tax and customs disputes, including representation based on previous representations in front of the European Court of Justice.
  • Advising Yettel Magyarország on an extra profit taxation issue.

Szecskay Attorneys at Law

Róbert Dezső leads the tax team at Szecskay Attorneys at Law, with a successful track record representing clients in tax and customs litigation against the relevant Hungarian authority. The group’s advice on business-related tax law is particularly sought after, and the team assists clients with acquisitions, restructurings and the establishment of operations in Hungary. As part of the firm’s German desk, Dezső assists the group’s German-speaking clients with their tax-related matters, regularly working with clients from the real estate, technology and energy sectors.

Responsables de la pratique:

Róbert Dezső


Principaux clients

Deutsche Lufthansa AG


Noksel Celik Boru Sanayi


AEV Europe Kft


Zebra Neo 2014 Kft.


Lasselsberger Hungária Kft.


Sodexo Pass Hungária Kft.


BIF Nyrt.


Europe Match GmbH


Principaux dossiers


  • Representing Noksel Celik Boru Sanayi in its customs-related dispute with its former Hungarian customs representative, representing the client both in Administrative Court, challenging the customs authority decisions, and in civil court.

Wolf Theiss Faludi Ügyvédi Iroda

Wolf Theiss Faludi Ügyvédi Iroda’s tax team provides integrated advice spanning the corporate and M&A, banking and finance, and employment teams. János Pásztor, a qualified and chartered tax advisor, leads the team, specialising in M&A and tax planning and restructuring, as well as advising multinational clients and high-net-worth individuals on day-to-day tax matters. Bence Kálmán regularly represents clients in tax litigation as part of the goup’s comprehensive disputes practice.

Responsables de la pratique:

János Pásztor


Autres avocats clés:

Bence Kálmán


Les références

‘This firm is truly my point of reference for tax in Hungary. I have been working with them for 8 years now.’