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RSM Hungary
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Viktória Clamba

Senior manager, Tax services

As for her qualifications, dr. Viktória Clamba is a lawyer and a tax consultant. She has been involved in legal, accounting and tax consultancy over 10 years. She started her career at a second-tier tax advisory company with an international background, then she gained a wide range of professional experience at a Big4 company in the fields of M&A tax, company restructuring, mergers as well as both in domestic and international tax consultancy, project management and client representation before tax authorities. She was also in an in-charge position relating to various complex tax advisory projects re corporate income tax, local business tax, VAT, etc.

As a senior manager at RSM Hungary, she leads the M&A Tax group and primarily manages tax planning and tax restructuring projects, tax due diligence and other M&A tax work related to domestic and international deals. Viktória is involved in both direct and indirect taxation as well as international taxation (e.g. GlobE),collaborating in the support of the comprehensive taxation issues of clients.

Phone+36 1 886 3700, +36 1 886 3701

Tax consulting

Our tax advisory services consist of reports and expert opinions on general and special taxation issues as well as representation in tax procedures, tax planning, transfer pricing matters and tax due diligence procedures.
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Viktória Clamba's topics
Viktória Clamba

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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Viktória Clamba

Global minimum tax – important data reporting deadline by the 31st of December

Based on the the Act on Global minimum tax legislation (GloBE legislation) effective as of January 1 2024, taxpayers with a tax year following the calendar year, which fall under the scope of the legislation, would be required to provide information on their GloBE status to the Tax Authority by December 31 2024. Even 2,000 companies may fall under the global minimum tax reporting obligation. It may affect business groups which only have Hungarian members, as well as those which also have foreign members. Anyone concerned missing the reporting deadline may face a fine amounting to millions.

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Viktória Clamba
Viktória Clamba

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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Viktória Clamba

The carbon tax is here

The Hungarian Government Decree 320/2023 (VII. 17.) on the carbon dioxide quota, published on 17 July 2023, has the unconcealed aim of imposing a significant tax on the country\'s largest carbon dioxide emitters, which will mean extra tax liability for dozens of stakeholders, including many foreign-owned companies. Our blog post summarises the most important things to know.

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Viktória Clamba