Accountancy

Formal requirements of a contract in Hungary

When you make a written agreement about anything, it should comply with certain formal requirements to make it a binding document. You are expected to put your signature and initials in specific places, provide appropriate attestation, and use a blue ink pen.

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What is a double taxation treaty?

A double taxation treaty is an agreement between two countries that lets them protect their tax residents from paying taxes twice after the same income – something that might happen if rules of taxation are applied without discretion.

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What to include in a contract in Hungary?

When you make a written agreement about anything, it should cover certain topics to ensure that both parties are aware of their rights and obligations. If there is a dispute in the future, it can be settled based on the terms laid out in the contract and in the relevant law.

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Extended Producer Responsibility in Hungary

Extended Producer Responsibility is the concept that manufacturers and distributors are responsible for the entire life cycle of a product, not just up till the point of sale. In line with this, EPR charge is a type of tax that is supposed to cover costs of the treatment of products at the end of their life cycle, namely, waste management and recycling.

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New customs duty introduced for non-EU packages from July 1, 2026

The EU is preparing to overhaul its customs management system. The main point is to reduce the unfair competitive edge some (typically Asian) e-commerce platforms have over European manufacturers and sellers. As a first step, from July 1, 2026, a EUR 3 customs duty will be introduced on shipments worth below EUR 150 which have been duty-free so far (only local VAT has been mandatory for them).

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Pay transparency rules probably postponed in Hungary

The EU directive on pay transparency is supposed to be implemented by June 7, 2026 in all member states. Because of the recent general elections and change of regime in Hungary, the introduction of the new regulations will probably be delayed. However, Hungarian companies should still prepare for the new obligations.

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