tax law Featured

I obtained a tax law certification at the University of ELTE in 2010.

I undertake representation in cases of wealth gain investigation to both individuals and small and medium size enterprises. During proceedings, it is possible to make a statement in written form that should  be handled with the assistance of a lawyer.

Tax system of Hungary - the types of taxes

Taxes are very changeable and impermanent due to their political- social background.

Main types of taxes :

  1. Central taxes ( the whole country)
    1) SZJA - personal income tax : 15% of the rateable value
    2) Corporate income tax : 9% of the rateable value
    3) Business taxes : KATA, KIVA , EVA
    4) Value-added tax (ÁFA) : 27% of ratable value
    5) Property-taxes
  2. Local Taxes

Seeing this as a system, there are taxes at central and local level. Central taxes are that don’t count to local taxes. Local taxes are set up by local government regulations and the central ones by bills/ statutes.

It would be interesting:

  1. Who have to pay taxes?
    - taxpayer is whom tax liability is set by statutes.
    +
    - employers
    - liquidators
    - organizations
  2. 3 types of Hungarian tax authorities:
    - state tax authority ( in NAV)
    - customs (in NAV)
    - notary of local governments
  3. rights of taxpayer in Hungarian tax law:
    - right of access ( to the files)
    - right of self-checking (auto-detecting)
    - right to legal remedy
    - equality before the law
    - ban of double check
    - right to information(s)
    - ban of discrimination
    - fair treatment
    - chance of the facilitation payments
  4. Acquittance of private persons from paying tax:
    - if there is no taxable income
    - if there is just that type of income in case of there is no need to tax declaration
    - if the employer carries out the tax liability

 

More in this category: « Employment law

"Jus est ars boni et aequi” - according to the Latin proverb, the law is the art of goodness and equity. As a member of the Budapest Bar Association, I maintain this website in accordance with the laws and internal regulations relating to attorneys. These, along with the reference of the Client’s rights, can be found on the website of the Hungarian Bar Association.

Contact datas

dr. Tamás Gerő LL.M.

attorney, sports and tax lawyer

113. Szépvölgyi street, Budapest, Hungary, 1037

Phone/fax: +36-1-3882389

Mobile: +36 30 2657101

E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.