Director, Tax services
Dr. Helga Kiss has a degree in law and is also a tax expert. She has been involved in legal, accounting and tax consulting for over 15 years. She started her career at PwC from where she moved on to other international advisory firms, where she worked as a manager gathering extensive experience in merger and acquisition and transformation related advisory services, project management and in the representing of clients before the tax authorities. She has been involved in the preparation and controlling of VAT, personal income tax, corporate tax, local business tax etc. returns and in transfer pricing consulting.
As tax director of RSM Hungary, dr. Kiss key tasks include consulting concerning related party tax issues, transfer pricing and she manages tax advisory projects related to the Hungarian indirect film rebate scheme. She also involved in direct tax issues and cooperates in tax planning works relating domestic and international structuring and in the comprehensive supporting of the tax tasks of clients.
This year, for the first time, companies are required to prepare their transfer pricing documentation in accordance with the new rules. It will be mandatory to prepare a new, multi-level set of documentation (comprising the master file, the local file and the country-by-country report, where appropriate) simultaneously with the CIT filing.
Read moreIt is not new that foreign companies buy commercial property in Hungary for investment purposes. However, they are not always fully aware of tax consequences when concluding the sale and purchase contract. We now show you what you should pay attention to and what the most frequent hurdles are.
Read moreFrom 1 January 2019, the film productions registered with the National Film Office may account for costs acknowledged for the purposes of the film subsidy according to the Film Act* amended at several points. This may come handy for the domestic production of series with many characters but the base of the film subsidy may reduce in the case of employing high-paid, typically foreign stars.
Read moreThe shooting of The Alienist, nominated in two categories at the 2019 Golden Globes, and Genius: Picasso, nominated in the category for best actor, both took place in Hungary. How does the Corporate Income Tax (TAO) system in Hungary assist in raising the funds to cover film production costs and what role does the comfort letter have in the planning and raising the funds to cover the costs of film production?
Read moreFollowing a green light from the EU Commission, the level of indirect film related tax rebate in Hungary rises to 30% from 11 June 2018. The boosted proportion of film incentive is guaranteed to 31 December 2024, thus in an ever-more competitive regional situation the Hungarian film industry has a much better chance of maintaining its role as market leader. No changes are expected in the application process for film grants.
Read moreThere are several points where it is possible to trip up when fulfilling the country-by-country reporting obligation per country. The first deadline is the end of the year for both of the 2016 and 2017 reporting obligations!
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