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Summary 415 posts

Acquisition – A Game of Price and Emotions

The focus of company acquisitions is always on the price, but transactions are not solely determined by rational financial decisions. The emotional attitudes, intuitions, and psychological biases of sellers and buyers can significantly influence the process. Let’s take a look at the two main pricing methods and the psychological factors that must be considered for a successful transaction.

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Draft Personal Income Tax Return– Check it!

The 2024 personal income tax (PIT) return drafts prepared by the National Tax and Customs Administration (“tax authority”) have been available on the eSZJA platform from 15 March 2025. However, it is crucial for all taxpayers to carefully review and, if necessary, modify their draft return to avoid tax risks and take advantage of tax reduction opportunities provided by law.

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Data Reconciliation Procedure 2025: Focus on Compliance and Data Quality

The Hungarian tax authority’s data reconciliation procedure introduces significant changes that not only support companies’ compliance but also enhance the efficiency of the tax authority’s operations. One of this year\'s key innovations is the advancement of data-driven systems and the application of AI-driven risk analysis for the targeted selection of tax audits. The procedure specifically focuses on data quality, as accurate and consistent data is essential for proper data analysis.

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János Karczub

Transfer Pricing Adjustment 2025: Avoid Tax Pitfalls

As the 2025 deadline for preparing transfer pricing documentation approaches for companies with a calendar fiscal year, the issue of subsequent transfer pricing adjustments is once again coming into focus. In recent years, in Hungary significant tightening measures have been introduced which all companies should take into account to avoid tax risks.

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NIS2- Cybersecurity Audit Regulation

A new Hungarian regulation under the NIS2 framework has been introduced, governing the methodology of cybersecurity audits and the official price cap, i.e., the maximum fee that can be charged for a cybersecurity audit.

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Global minimum tax step-by-step: important deadlines and tasks

Global minimum tax is not only a new tax rule but also a complex compliance challenge for the companies concerned. The preliminary data reporting and notification obligations already raised serious questions, but the real challenge will need to be faced during the 2024 year-end closing and audit. In case a group member subject to the global minimum tax dos not meet any exemption criterion, additional tax liability may arise. Time is short and compliance requirements are complex - so there is no point in delaying preparation. It is worth thinking through the necessary steps now to avoid unexpected tax burdens and compliance risks.

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RSM Hungary – Audit | Tax | Advisory
RSM Hungary
RSM

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