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Budapest

FALCON Budapest - office location

Are you arriving to Budapest by plane? You can either choose public transport, or simply take a cab at the airport and travel directly to our office located in Budapest One office building, C tower. Please find the available transportation options at the website of the airport: https://www.bud.hu/utazas/kozlekedes
 
Are you arriving to our office by car? We can provide parking in the Budapest One underground car park, or you can choose one of the car parks or P+R car parks in the immediate vicinity.
 
Are you arriving to Budapest by train? Please get off at „Kelenföld” train station. Our office is just a few steps away.
 
Are you using public transportation? Our office is located in a frequented area which is easily accessible by several forms of public transport - i.e. bus, underground (M4, green line, station „Kelenföld”), tram. For details please check https://bkk.hu/ or ask our colleagues for assistance.
 
We are looking forward to your visit!
 
1112 Budapest, Boldizsár u. 4.
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Tax News

Tax News (HU) - New Labour Code (*)

The new Labour Code entered into force on 1 July 2012. Our article summarizes the key changes, which concern among others the rules of overtime, granting of holidays, termination of employment, work allowances and the liability of managers and certain other employees. (This article is available in Hungarian and German.) (*) Our summary was prepared together with the law office Bánki & Partner in cooperation with TaylorWessing e|n|w|c. Contact: Dr. Orsolya Bánki, o.banki@taylorwessing.com, www.taylorwessing.com
23.07.2012

Tax News (HU) - Social contribution allowances for keeping jobs

To promote the maintenance of jobs, employers may receive various allowances from the social contribution of 27% and the training fund contribution of 1.5%. Benefits apply for the employment of persons under the age of 25 and above the age of 55, for the employment of permanently unemployed or unqualified persons, or for employees returning from child care. (This article is available in Hungarian only.)
31.10.2012

Tax News (HU) - Insurance tax

A new insurance tax will be introduces from 2013. At the same time, the insurance surtax of financial service providers will be abolished. The insurance service is taxable if the risk covered is located in Hungary. The tax is payable by the insurance service provider based on the gross insurance fees. (This article is available in Hungarian only.)
31.10.2012

Tax News (HU) - Tax law changes 2013 - Value added tax (VAT)

Key changes: Transfer of a business unit. Cash-flow based VAT. Invoicing, simplified invoices, electronically issued invoices. Extension of the domestic reverse charge procedure. The threshold for tax exempt small enterprises increases to HUF 6 million. Place of supply rules of the long-term hiring of vehicles. VAT deduction on repair and maintenance services related to passenger cars. VAT refund for foreign taxpayers. (This article is available in Hungarian and German.)
17.12.2012

Tax News (HU) - Tax law changes 2013 - Corporate income tax

Key changes: Special tax rules of intangible assets and shares reported to the tax authority. Definition of a controlled foreign company (CFC). Calculation of the alternate minimum tax base. Triple tax base allowance for research and development (R&D) costs. Thin capitalization. Loss carry-forward. Development tax allowance. Deductibility of product samples transferred. Non-deductibility of subsidies provided to small entrepreneurs that are subject to the special tax scheme ('KIVA'). (This article is available in Hungarian and German.)
17.12.2012

Tax News (HU) - Tax law changes 2013 - Accounting

Key changes from 2013: Definition of significant mistakes in the financial statements. Simplified financial statements for micro-entrepreneurs. Accounting of subsidies. Loss-in-value of inventories. Consolidated financial statements. Early payment discount. Data content of the financial statements when changing to a business year different from the calendar year. Use of electronic documents in the accounting. (This article is available in Hungarian and German only.)
17.12.2012

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