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Sándor Hegedüs partner, head of tax

Sándor Hegedüs

Partner, Head of Tax Services

He has more than fifteen years of experience in tax audits and in Hungarian and international tax advisory services, including, among others, the drafting of tax advisory letters and positions as well as tax planning for Hungarian and international companies and groups. He is the head of the entire tax practice of RSM Hungary Zrt. He participates in the preparation and professional revision of due diligence reports, tax advisory letters and transfer pricing documentations. He regularly appears in the press to talk about professional tax issues. He is also an opinion-leader in our international network, he is a founding member of RSM's International Tax Club.


Sándor Hegedüs's posts

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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New tool for reducing tax evasion – the CbC report requirement takes effect

15th of May marked the proclamation of the legislation that requires businesses to prepare Country-by-Country Report (CbC) reports. Hereby we summarize the most important issues and deadlines impacting Hungarian firms, including when the Hungarian companies need to submit their CbC reports and the obligations of firms whose parent companies are in the United States, which for the moment is a special case, regarding data reporting.

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Changes Affecting Personal Income Tax

The text of the draft tax bill also contains a few provisions that introduce new rules to the Act on Personal Income Tax, while the majority of the changes represent supplementation and clarification of effective statutory provisions.

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Cafeteria changes – How to plan for 2017?

During the spring season the Parliament accepted Act LXVI of 2016 covering personal income tax (PIT) changes, which also substantially and fundamentally amends at several points fringe benefits giving the backbone of cafeteria systems. The changes may force companies to rethink their cafeteria systems. We wish to help in this process with this post.

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Corporate tax changes

In relation to the Act on Corporate Tax and Dividend Tax (the Corporate Tax Act),the proposal would fundamentally change the definition of royalty with effect from 1 July 2016.

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2017 tax package proposal: KATA, KIVA

KATA (small taxpayers’ itemized lump sum tax) The 2017 tax law proposal modifies the definition of the income of small taxpayer enterprises. According the new definition, the KATA-taxpayer may disregard in the calculation of his income the amount of subsidies provided to cover costs and for development purposes.

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Hungarian VAT return from abroad? – Think of tax risks!

In this respect quite a few tools are available to businesses, including among other things the introduction of centralised purchasing and standardised corporate governance systems, the standardisation and/or the simplification of processes or the centralisation of functions performed in parallel at different locations.

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EKAER number without reporting obligation – one uncertainty less!

In accordance with the regulation currently in force, it cannot be determined unambiguously regarding the fulfilment of the EKAER (Electronic Trade and Transport Control) reporting obligation whether any sanctions apply if an EKAER number is requested for a movement of goods involving public road transport, which would be exempted according to the regulation from the obligation of reporting in the EKAER system.

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Global standardization of transfer pricing documentation rules

Since the initial introduction of transfer pricing documentation rules, there has been spectacular expansion in global intra-group trading and the number of states prescribing the preparation of transfer pricing documents has increased also. The sometimes large differences of the transfer pricing documentation rules of individual countries and the enhanced scrutiny of tax authorities in this regard, however, present a never before seen challenge for the multinational companies concerned.

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EU Court: VAT also deductible based on an invoice issued to another person’s name

One should always pay attention to the decisions of the EU Court of Justice. Recently, for instance, the European Court of Justice made a decision in two joined Hungarian cases providing a clearly defined framework for the former standpoint and practice of the Hungarian tax authority in respect of the exercising of the right of VAT deduction. The court in Luxembourg also made decisions in other disputes, which elevate the partnership between taxpayers and tax authorities to a higher professional level – provided, of course, that the tax authority is also open, prepared and willing to act as a partner.

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