While many professional articles discuss the personal income tax and social security status of workers sent to Hungary from other countries, the notification and registration rules for these workers are...Read More
This article outlines the statutory provisions regarding the social security status of foreign performing artists and guest lecturers, including those excluded from insurance coverage.Insurance ExclusionsUnder Section 17, Paragraph (1), Point...Read More
The legal provisions regarding the payment of social security contributions (tb-járulék) and social contribution tax (szocho) for third-country nationals employed in Hungary contain special rules. Third countries are defined as...Read More
In November 2023, the Hungarian government published a law on the entry and residence of third-country nationals. The law introduces various new residence permits and visa categories, with a new...Read More
In Hungary, navigating health insurance coverage can be complex, especially for certain categories of foreign workers. According to the Social Insurance Act (Act CXXII of 2019), specific groups of individuals...Read More
As the landscape of employment continues to evolve, with an increasing number of individuals working remotely across borders, it becomes imperative for businesses to understand and navigate the tax and...Read More
On social media platforms, there are often companies present that typically create content to promote their own products and services. In some cases, businesses generate significant revenue by producing popular...Read More
Foreign citizens who hold executive positions are considered as entrepreneurs, and if they are not retirees, they are generally subject to social security contributions in accordance with the general rules....Read More
The amendment regarding contributions from airlines and certain tax laws was adopted by the National Assembly on July 4, 2023. Changes related to personal income tax: According to the amendment,...Read More
The change regarding the EU-level VAT exemption is expected to enter into force from 2025. The purpose of the amendment is to reduce the administrative burden on small and medium-sized...Read More
