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In this newsletter we summarize the major tax law changes deriving from the the 2019 autumn tax law amendment package.
In 2019, only negative changes occurred in the system of fringe benefits however, the change in the mid-term social contribution tax had a positive effect. Cafeteria rules that come into effect in 2019 will continue to apply in 2020.
From the tax year of 2019, with the permission of the Hungarian State Tax Authority, companies have the opportunity to choose corporate group taxation.
Ügyfélkapu is an electronic platform and identification system through which safe contact with individual identification can be made with public administration bodies and institutes providing electronic public administration and services.
The determination of the length of the period while employers were required to retain and store employment-related documents was a problem issue for years.
Private individuals continue to have the option of giving instructions on how 1+1% of their personal income tax paid on the overall tax base will be spent.
Employers often ask for certificates of no criminal record from their employees, but this does not mean that they do it right. Until recently, experts said that requesting the employees to submit their certificates of no criminal record was only possible when a legal act prescribed the clean...
By virtue of the provisions of the Labour Code, the employer assumes the obligation, among other things, to refund the employee’s costs arising reasonably in connection with completing the employment tasks.
Employers have to examine the value limit as well for the interest-free housing loan disbursed after 1 January 2019.