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József Vizer, RSM Hungary, Tax manager, Tax expert

József Vizer

Tax director

József Vizer has spent more than half of his professional career beginning in 2003 as a member of our Tax Practice, initially as tax advisor, then as tax expert, tax manager and tax director. Prior to his appointment as tax manager, József worked for two and a half years at the tax departments of large multinational companies as head of unit and as tax director. Currently, he focuses on the preparation of domestic tax advisory reports, tax calculations and tax returns as well as on the coordination and supervision of tax due diligence procedures, while he also plays an active role in the management of tax advisors and assistant tax advisors. He is a registered qualified tax advisor and a registered chartered accountant.

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József Vizer's topics

József Vizer
József Vizer

First deadline of the innovation contribution advance payment approaching!

From 2019, only those enterprises are exempt from the obligation to pay innovation contribution, which, taking all provisions of the SME Act into account, qualify as small or micro enterprises also on an aggregate basis considering their partner and linked enterprises. Although with its rate of 0.3 percent, innovation contribution is relatively small compared with almost all other tax and contribution liabilities, it may represent a substantial expense considering its tax base for the businesses specializing in the provision of services.

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József Vizer

Employee housing support - good-bye tax exemption, hello subsequent inspection!

Until 2018, the Act on Personal Income Tax made it possible for employers to provide employees tax-free housing support up to an amount of 5 million forints. This popular tax-free benefit form is no longer available from 2019 but the submission, collection of the certificates relating to support provided earlier is in the interest of both employees and companies.

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József Vizer
József Vizer

Contribution Cut, 2018

There is no surprise in the draft of the Act on Social Contribution Tax promulgated last week; the contribution payable by employers will decrease by 2.5 percent to 19.5 percent in 2018.

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József Vizer

Advertisement tax - change in legislation

Effective from 1 July 2017, the advertisement tax rate will be raised from 5.3% to 7.5% for taxpayers with sales revenues from advertising exceeding HUF 100 million. In the period of January to June 2017, the tax rate will be lowered to 0% to avoid the taxation of companies retroactively and to ensure equal treatment of taxpayers. These measures will result in an effective tax rate of 3.75% for the entire year 2017.

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