Dr. Bács Miklós Rules on the activities of trustees – the trust legislation of Hungary Fiduciary trusts as a legal institution are one of the latest steps in the development of Hungarian civil law. Since their introduction in 2014, they have become more widely used and more widely known... 2023. dec. 11.
Dr Hancz Patrik Hi, I am the global minimum tax, but my friends call me GloBe! After a lengthy debate, the Hungarian Parliament has passed the law on additional taxes to ensure a global minimum tax level and, in this context, amending certain tax laws, putting an end to the case... 2023. dec. 6.
Dr Hancz Patrik Summary of the main tax and legal changes affecting fiduciary asset management Personal Income Tax From 12 September 2023, the Hungarian Personal Income Tax Act will consider the transfer of assets as a sale. This means that the settlor will have to pay tax on the difference bet... 2023. aug. 15.
Dr Hancz Patrik Trust Structuring The new Civil Code 2013 introduced the concept of the trust as fiduciary asset management contract (FAMC or trust) in y2014. The concept of this new type of contract was drawn up on the basis of the m... 2022. jún. 28.
Dr Hancz Patrik Wealth management? 5 + 1 important information on the long-term investment account (TBSZ) Today, we look at a very useful institution for tax purposes. We gathered the most important information in case e.g., we would like to trade on a stock exchange or possibly invest in government secur... 2022. jún. 14.