Corporate structuring is the design of your business’s legal, ownership and operational framework for tax efficiency, liability protection and growth. In Hungary it also means meeting the requirements of the Civil Code and the Company Registration Act (Act V of 2006), choosing the right tax regime, and having documents the Court of Registration will accept first time.

We weigh liability, tax, funding needs and scalability to recommend a sole trader, partnership (Bt. or Kkt.), Kft., Zrt. or branch. The Kft. is Hungary’s most popular form: it needs HUF 3 million in share capital, limits members’ liability to their contributions, can have a single member and can be 100% foreign-owned.

We manage the full process: name and seat checks, attorney-drafted and countersigned founding documents, electronic filing with the Court of Registration, registered seat, the tax number and EU VAT number from NAV, and UBO reporting through your bank. Using the template deed, a Kft. can be registered in around one business day; standard registration takes up to 15 working days. Founders can complete the process remotely through a power of attorney.

Through bespoke members’ and shareholders’ agreements, advice on management and supervisory board structures, and clear internal policies, we align owners on voting rights, profit sharing, exits and disputes, and, for listed companies, the Budapest Stock Exchange Corporate Governance Recommendations.

We keep you compliant and penalty-free from the start, including:

• company e-gateway (Cégkapu) setup for electronic communication with authorities;
• registering changes with the Court of Registration within the statutory 30-day deadline;
• register of members or share register and UBO data;
• bookkeeping, VAT returns and local business tax (HIPA) returns;
• annual financial statements filed by 31 May, and statutory audit where thresholds are exceeded;
• registered seat services and ongoing corporate support.

Yes. We design mergers, demergers, conversions, asset contributions and share exchanges under Act CLXXVI of 2013, applying the Corporate Tax Act’s preferential transformation rules and the reported-shareholding regime for capital gains where available, and we handle cross-border EU conversions, mergers and divisions.

Our advice covers the full Hungarian tax picture and its cross-border implications, including:

• corporate income tax at a flat 9%, or the small business tax (KIVA) at 10% as an alternative for eligible companies;
• local business tax (HIPA) of up to 2% of adjusted net sales revenue, and the innovation contribution for larger companies;
• VAT at a standard 27%, with reduced rates of 18% and 5%;
• no withholding tax on dividends, interest or royalties paid to foreign companies, and the participation exemption on dividends received;

development tax allowances, transfer pricing, double tax treaties and Pillar Two global minimum tax.

Absolutely. We provide a Hungarian registered seat with mail handling, introductions to Hungarian banks, payroll registration and monthly payroll returns (employer social contribution tax of 13% and employee contributions of 18.5%), and advice on voluntary pension fund contributions, so you are operational from day one.

We embed governance for anti-corruption under the Hungarian Criminal Code, anti-money laundering rules, GDPR and Hungary’s Information Act (supervised by the NAIH), whistleblowing channels under Act XXV of 2023, and ESG due diligence and reporting under Hungary’s ESG Act (Act CVIII of 2023) and the EU CSRD, including risk audits and sustainability policies tailored to your sector.

From owner education and succession planning to multidisciplinary legal, tax and accounting support through our Budapest network, we evolve your structure as your business grows, keeping it aligned and compliant as Hungarian rules change each year.