Many of our clients have encountered situations where their Hungarian-registered company also conducts economic activities through a related foreign branch. If a Hungarian company generates profits at a foreign branch,...Read More
According to EU regulations, the general rule is that insurance obligations arise in the country where the individual performs their activity. If the work is carried out exclusively in Hungary,...Read More
According to the Civil Code, the management of the company is performed by the executive officer, who can do so under a mandate or employment relationship according to the agreement...Read More
For those coming from outside the European Union who wish to settle in Hungary, access to healthcare services can be an important question. Both the state healthcare system and the...Read More
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
