Hungary’s advertising tax, originally introduced in 2014 with a progressive rate structure, has undergone several transformations following EU state aid investigations and subsequent legislative amendments. The current framework is significantly simplified compared to its original version. The progressive rates have been abolished and replaced by

Hungary introduced its advertising tax regime in 2014, initially applying a progressive tax rate structure. The measure quickly became the subject of scrutiny under EU state aid rules, leading to several legislative amendments over the years. As part of these changes, the progressive rate system

Introduction A preliminary ruling request currently pending before the Court of Justice of the European Union (CJEU), initiated by a Hungarian court, raises fundamental questions regarding the use of copyrighted content by artificial intelligence systems. The case, brought by a Hungarian publisher against Google, may

One of the most frequent issues arising in connection with the termination of employment relationships in Hungary is the amount of severance pay. Whether in the context of collective redundancies or individual dismissals, employers and the affected employees – and, where a works council or

Competition Law Lessons from the Investigation of the Hungarian Edible Oil Market Following regional price disparities observed on the Hungarian edible oil market, the Hungarian Competition Authority (GVH), in professional cooperation with the Hungarian National Bank (MNB), launched an accelerated sector inquiry. The focus is

1. Consensual and Real Contracts in Hungarian Civil Law – The Basic Framework Hungarian private law traditionally classifies contracts into two major groups according to the manner in which they are formed: Consensual contracts Real contracts This distinction primarily focuses on the moment at which

On 27 October 2025, the revised version of the Directive on European Works Councils (EWC) was adopted. The reform is based on the European Commission’s proposal of January 2024 and aims to strengthen social dialogue in multinational companies and to ensure the effective enforcement of

In its landmark decision of 19 December 2025 (V ZR 15/24), the German Federal Court of Justice (Bundesgerichtshof, BGH) confirmed the permissibility of so-called Nachbarerbbaurechte, i.e. building rights relating to structures extending across neighbouring plots of land. The ruling has significantly enhanced legal certainty for

In its decision of 19 December 2025 (V ZR 15/24), the German Federal Supreme Court (Bundesgerichtshof, BGH) ruled that the so-called Nachbarerbbaurecht—i.e., the right to construct buildings extending onto neighboring plots (Erbbaurecht)—is permissible and can be validly established. This ruling provides significant legal certainty in

The Guidelines clarify when, under what conditions, and on the basis of which methodology the Commission assesses the distortive effects of subsidies granted by non-EU states on the EU internal market, including the Hungarian market. Why is this particularly important for Hungarian subsidiaries? The EU