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Summary 5 posts

Millions in tax advantages through retrospective reporting of previously non-reported participations in Hungary

In 2024, companies will have the opportunity for a tax amnesty by retrospectively reporting participation acquisitions that were not reported to the Hungarian Tax Authority previously. This will allow corporate income taxpayers who previously failed to report their participations obtained in other companies which could have exempted them from paying Corporate Income Tax (CIT) upon sale. The general deadline for the retrospective reporting of participations is 31 May 2024. The biggest beneficiaries of the retrospective reporting could be those companies expecting a significant market value growth of their subsidiary.

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The number of users is becoming the increasing factor in company valuation

During company evaluation, the primary purpose of determining the fair market value is to identify the value drivers of the target company. Today, in addition to the IT companies providing more and more popular subscription-based services, more and more companies active in other sectors are switching partially or fully to solutions based on monthly fees (Nespresso, MOL carsharing services).

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Company acquisition options and their legal consequences

In a previous post, we gave an overview of possible methods of acquisitions (share, asset or division purchase) and the primary business issues arising in case of each of the alternatives. Choosing from these methods, although a business decision, obviously leads to different legal consequences.

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Company acquisition, but how? Share, asset or division purchase?

If a seller starts negotiations for the sale of its company, the first thing to clarify is what the subject matter and the proposed structure of the transaction is. In this regard, there are generally three basic solutions that should be considered; the options of a share deal, an asset deal or a division transfer.

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