{"id":379,"date":"2017-05-02T11:45:28","date_gmt":"2017-05-02T09:45:28","guid":{"rendered":"http:\/\/www.whisperingtree.hu\/blog\/?p=379"},"modified":"2018-10-31T11:26:26","modified_gmt":"2018-10-31T10:26:26","slug":"company-registration-in-hungary-2","status":"publish","type":"post","link":"https:\/\/www.whisperingtree.hu\/blog\/company-registration-in-hungary-2\/","title":{"rendered":"The Complete Guide to Doing Business in Hungary (with free e-Book)"},"content":{"rendered":"<h1>Starting a Hungarian Business<\/h1>\n<p>If you are considering company registration in Hungary, you will have to study the following areas:<\/p>\n<ul>\n<li>Legal form of Hungarian enterprises<\/li>\n<li>Taxation considerations<\/li>\n<li>How you can relocate to Hungary<\/li>\n<\/ul>\n<p>The following article serves as a complete but understandable guide to company formation and basic taxation in Hungary.<\/p>\n<h2>Legal Form of Hungarian Enterprises<\/h2>\n<p>There are three major types of businesses in Hungary:<\/p>\n<ul>\n<li>Private enterprise and private company<\/li>\n<li>Company<\/li>\n<li>Branch office<\/li>\n<\/ul>\n<p>Private enterprise and private company are non-legal persons. Legally, those are considered natural persons.<\/p>\n<p>A company is a legal person.<\/p>\n<p>A branch office may be established by a foreign parent company and is considered a non-legal person. Branch office, legally, may not be separated from its parent company: its transactions are part of the business activity of the parent company.<\/p>\n<h2>Difference Between a Legal and a Non-legal Person<\/h2>\n<p>Legal persons may have rights and obligation under their own name, while non-legal persons cannot. There must be always a legal or a natural person behind a non-legal person. E.g. a private enterprise legally is the same person as the individual who established it.<\/p>\n<h2>Comparison of Hungarian Businesses<\/h2>\n<p>The following properties should be taken into account in the comparison of the legal formats of Hungarian enterprises:<\/p>\n<ul>\n<li>Legal or non-legal person: as described above<\/li>\n<li>Registration process: whether a lawyer and court registration is needed or not<\/li>\n<li>Minimal capital: what is the minimum amount that should be paid as registered capital<\/li>\n<li>Number of owners: how many owners the company may have<\/li>\n<li>Financial liability: is there a limited or unlimited financial liability behind the enterprise<\/li>\n<li>Taxation system: what taxation methods the business may apply<\/li>\n<\/ul>\n<p>The table below is a short summary of the comparison of the Hungarian business formats.<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"88\"><strong>Business type<\/strong><\/td>\n<td width=\"71\"><strong>Legal or non-legal person<\/strong><\/td>\n<td width=\"105\"><strong>Registration process<\/strong><\/td>\n<td width=\"88\"><strong>Minimal capital<\/strong><\/td>\n<td width=\"63\"><strong>Number of owners<\/strong><\/td>\n<td width=\"85\"><strong>Financial liability<\/strong><\/td>\n<td width=\"116\"><strong>Taxation system<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"88\">Private enterprise<\/td>\n<td width=\"71\">Natural person<\/td>\n<td width=\"105\">Electronic registration, no lawyer and court is needed<\/td>\n<td width=\"88\">N\/A<\/td>\n<td width=\"63\">1<\/td>\n<td width=\"85\">Unlimited<\/td>\n<td width=\"116\">Private income tax (SZJA)<\/p>\n<p>Small taxpayers\u2019 tax (KATA)<\/p>\n<p>Small enterprise tax (KIVA)<\/td>\n<\/tr>\n<tr>\n<td width=\"88\">Private company<\/td>\n<td width=\"71\">Natural person<\/td>\n<td width=\"105\">Electronic registration, no lawyer and court is needed<\/td>\n<td width=\"88\">N\/A<\/td>\n<td width=\"63\">1<\/td>\n<td width=\"85\">Unlimited or limited<\/td>\n<td width=\"116\">Private income tax (SZJA)<\/p>\n<p>Small taxpayers\u2019 tax (KATA)<\/p>\n<p>Small enterprise tax (KIVA)<\/td>\n<\/tr>\n<tr>\n<td width=\"88\">Business partnership (Kkt. and Bt.)<\/td>\n<td width=\"71\">Legal person<\/td>\n<td width=\"105\">Lawyer and court registration is need<\/td>\n<td width=\"88\">N\/A<\/td>\n<td width=\"63\">min. 2.<\/td>\n<td width=\"85\">Unlimited for at least 1 owner, limited the others. In case of Kkt.: unlimited for everyone<\/td>\n<td width=\"116\">Corporate income tax (TAO)<\/p>\n<p>Small taxpayers\u2019 tax (KATA)<\/p>\n<p>Small enterprise tax (KIVA)<\/td>\n<\/tr>\n<tr>\n<td width=\"88\">Limited company (Kft.)<\/td>\n<td width=\"71\">Legal person<\/td>\n<td width=\"105\">Lawyer and court registration is need<\/td>\n<td width=\"88\">3.000.000 HUF<\/td>\n<td width=\"63\">min. 1<\/td>\n<td width=\"85\">Limited for all the owners<\/td>\n<td width=\"116\">Corporate income tax (TAO)<\/p>\n<p>Small enterprise tax (KIVA)<\/td>\n<\/tr>\n<tr>\n<td width=\"88\">Private limited company (Zrt.)<\/td>\n<td width=\"71\">Legal person<\/td>\n<td width=\"105\">Lawyer and court registration is need<\/td>\n<td width=\"88\">5.000.000 HUF<\/td>\n<td width=\"63\">min. 1<\/td>\n<td width=\"85\">Limited for all the owners<\/td>\n<td width=\"116\">Corporate income tax (TAO)<\/p>\n<p>Small enterprise tax (KIVA)<\/td>\n<\/tr>\n<tr>\n<td width=\"88\">Public limited company (Nyrt.)<\/td>\n<td width=\"71\">Legal person<\/td>\n<td width=\"105\">Lawyer and court registration is need<\/td>\n<td width=\"88\">20.000.000 HUF<\/td>\n<td width=\"63\">Public shares should be issued<\/td>\n<td width=\"85\">Limited for all the owners<\/td>\n<td width=\"116\">Corporate income tax (TAO)<\/td>\n<\/tr>\n<tr>\n<td width=\"88\">Branch office<\/td>\n<td width=\"71\">Non-legal person<\/td>\n<td width=\"105\">Lawyer and court registration is need<\/td>\n<td width=\"88\">N\/A<\/td>\n<td width=\"63\">Ownership is not applicable<\/td>\n<td width=\"85\">Parent company is liable<\/td>\n<td width=\"116\">Corporate income tax (TAO)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Documents Needed for Hungarian\u00a0 Company Registration<\/h2>\n<p>Documents needed by private persons:<\/p>\n<ul>\n<li>Valid passport<\/li>\n<li>Proof of Hungarian temporary or permanent address (Hungarian address card) OR proof of address is home country (e.g. bank statement, address card or the like). A private enterprise requires a valid Hungarian address card.<\/li>\n<li>Hungarian personal tax number (free of charge, application may be done once the client is in Hungary)<\/li>\n<li>Hungarian social security number for the general manager(s) and employee(s) of the company. A private entrepreneur requires a local social security number.<\/li>\n<\/ul>\n<p>Documents needed by legal-persons or companies:<\/p>\n<ul>\n<li>Copy of company register or other proof of incorporation with an apostille that certifies the validity of the document<\/li>\n<li>Official Hungarian translation of the above mentioned document<\/li>\n<li>Valid passport<\/li>\n<li>Proof of Hungarian temporary or permanent address (Hungarian address card) OR proof of address is home country (e.g. bank statement, address card or the like)<\/li>\n<li>Hungarian personal tax number (free of charge, application may be done once the client is in Hungary)<\/li>\n<\/ul>\n<h2>Setting up a Hungarian Company by Authorization<\/h2>\n<p>It is possible to set up a Hungarian company by authorization (i.e. our company will sign on the behalf of our client), however, an apostilled authorization (power of attorney) is required during the procedure. In addition, general manager(s) should make several declarations which may be done only personally. In practice, this means that general manager(s) should have all their declarations apostilled.<\/p>\n<h2>What is an Apostille and Where You Can Obtain One?<\/h2>\n<p>Apostille is an internationally accepted proof issued by a certified lawyer of public notary or by the Hungarian Embassy. It testifies the validity of the documents that are signed. It is officially required for some documents by the Hungarian Court.<\/p>\n<h2>Opening Bank Accounts<\/h2>\n<p>One may open several private and\/or corporate bank accounts. The general practice is that there is no initial deposit needed. Credit cards are not popular in Hungary, rather debit cards are used. A debit card may be obtained at the time of the bank account opening, although, it usually takes two weeks to be prepared.<\/p>\n<blockquote><p>You may find also useful our <a href=\"http:\/\/www.whisperingtree.hu\/blog\/company-registration-in-hungary\/\" target=\"_blank\" rel=\"noopener\"><strong>detailed guide<\/strong>\u00a0<\/a>of Hungarian company registration.<\/p><\/blockquote>\n<h1>Hungarian Taxation System<\/h1>\n<p>The following section is an overview of the Hungarian taxation system for newcomers. Hungarian taxes may be classified in four major groups:<\/p>\n<ul>\n<li>Income taxes<\/li>\n<li>Value added tax<\/li>\n<li>Social security taxes<\/li>\n<li>Other taxes<\/li>\n<\/ul>\n<h2>Income Taxes<\/h2>\n<h3>Personal Tncome Tax (Szem\u00e9lyi j\u00f6vedelemad\u00f3 SZJA)<\/h3>\n<p>Personal income tax may be applied to earnings generated by private persons in Hungary. The rate of this tax is <strong>fixed 15% (in 2017)<\/strong>.<\/p>\n<p>The basis of the personal tax is the earnings that are realized during the tax year (i.e. calendar year by default).<\/p>\n<p><strong>Earnings = Incomes &#8211; Expenses accepted by personal income tax law<\/strong><\/p>\n<p>To what earnings the personal income tax may be applied?<\/p>\n<ul>\n<li>Wages, salary<\/li>\n<li>Regular commissions<\/li>\n<li>Profit generated by private enterprise<\/li>\n<li>Earnings generated by selling properties (land, building) or other possessions (car, furniture etc.)<\/li>\n<li>Dividends, interest<\/li>\n<li>Capital earnings (exchange rate gains)<\/li>\n<\/ul>\n<h3>Corporate Income Tax (T\u00e1rsas\u00e1gi ad\u00f3 &#8211; TAO)<\/h3>\n<p>Corporate income tax may be applied to companies that not decided to use special taxation systems like KATA or KIVA.<\/p>\n<p>The rough calculation of corporate income tax basis is the following:<\/p>\n<p><strong>Taxable profit = Earnings before taxes +\/- Corporate income tax modifiers<\/strong><\/p>\n<p>The rate of the corporate income tax is <strong>9%.<\/strong><\/p>\n<p>There is a so-called minimum tax basis. It should be applied after the first tax year of the company. The essence of this system is that if the actual tax basis does not reach a certain level, 2% of all the incomes should be considered as minimum tax basis.<\/p>\n<h3>Small Taxpayers\u2019 Tax (KATA)<\/h3>\n<p>May be applied by private enterprises, private companies and business partnerships (Kkt., Bt.). It is a fixed fee in every month. It includes all the income taxes, the social security taxes plus the dividend tax.<\/p>\n<p>The fixed tax is only <strong>50.000.-HUF\/month<\/strong>. The rest may be used for private spending. The limit for this tax is <strong>12.000.000.-HUF<\/strong> yearly income (in 2017). Above the limit, 40% additional tax should be based on the difference.<\/p>\n<p>It a very popular and convenient taxation form. For private enterprises and small companies, this might be the best choice.<\/p>\n<h3>Small Enterprise Tax (Kisv\u00e1llalati ad\u00f3 &#8211; KIVA)<\/h3>\n<p>KIVA is a simplified taxation system may be applied by several businesses (please refer to enterprise legal format section). The basic rate is <strong>16%,<\/strong> however, the calculation of the basis is quite sophisticated. It includes the income tax and the social security contribution tax. It may carry benefits for some of the enterprises compared to the corporate income tax system.<\/p>\n<h3>Local Turnover Tax (Helyi ipar\u0171z\u00e9si ad\u00f3)<\/h3>\n<p>Local turnover tax should be paid to the local government where the enterprise has its seat address or operates a business property. If several local areas are affected, the local turnover tax should be split.<\/p>\n<p>The actual rate of the local turnover tax is determined by the local governments. The maximum rate is that may be applied is <strong>2%<\/strong>.<\/p>\n<p>Basis of the local turnover tax = Revenue \u2013 Costs of materials \u2013 Costs of goods sold \u2013 Cost of services sold<\/p>\n<h2>Value Added Tax (\u00c1ltal\u00e1nos forgalmi ad\u00f3 &#8211; \u00c1FA)<\/h2>\n<p>Value added tax work very similar to other countries. Basically, it should be paid on local consumption. There are three VAT rates in Hungary<strong>: 27%, 18% and 5%<\/strong>.<\/p>\n<p>The essence of the system is that VAT paid on purchases may be deducted from the VAT that should be paid on sales. The difference should be paid to the government.<\/p>\n<p>The system is complicated and contains strict regulations, especially the rules applied to invoicing.<\/p>\n<p>Under 8 million forint of yearly turnover, the enterprise may choose a VAT free status. This means that the business should not pay and deduct VAT. In addition, VAT returns should not be posted.<\/p>\n<p>Cash accounting VAT method may also be applied upon choice under 125 million forint of yearly turnover. Cash accounting means that the VAT should be paid and deducted when the value of the invoice is actually paid. This system may be beneficial if the buyers pay later.<\/p>\n<p>There are three VAT declaration frequencies in Hungary. Reclaim limits are also connected to VAT frequencies:<\/p>\n<ul>\n<li>Monthly \u2013 1 million forint<\/li>\n<li>Quarterly \u2013 250 million forint<\/li>\n<li>Yearly \u2013 no reclaim limit<\/li>\n<\/ul>\n<p>EU tax number should be registered if the business plan to manage EU transactions (i.e. buying and selling from and to other EU countries). EU transactions should be reported to the government.<\/p>\n<h2>Social Security Taxes<\/h2>\n<p>Hungary introduced the public social security system. That means every insured resident should pay a certain amount of contribution. In return, he will be part of the government social insurance system. What is included in public social security in Hungary?<\/p>\n<ul>\n<li>Retirement<\/li>\n<li>Healthcare and health benefits<\/li>\n<li>Unemployment benefit<\/li>\n<\/ul>\n<p>Please refer to section named Social Security in Hungary<\/p>\n<h2>Other Taxes<\/h2>\n<h3>Business car tax<\/h3>\n<p>Business car tax is paid on the personal cars owned by the company or on private owned personal cars, if the company accounts any costs. Business car tax should not be paid on lorries and trucks and on other non-personal vehicles.<\/p>\n<p>Business car tax only depends on the performance and environmental class of the car. The higher the performance of the car is and the less emission the car has, the lower the tax is.<\/p>\n<h3>Local car tax<\/h3>\n<p>Local car tax is determined by and should be paid to the local government. It depends on the performance and age of the car.<\/p>\n<h3>Tourist tax<\/h3>\n<p>Tourist tax should be paid to the local government by those who carry out short-term accommodation businesses activities (e.g. booking.com, rnb.com). It is either a fixed amount and based on the nights that are spent by the tourists or a certain percentage of the overall accommodation fee.<\/p>\n<h3>Business phone and representation tax<\/h3>\n<p>If a company books phone costs, there is tax that should be paid on the costs. 20% of the gross telephone spending should be considered as private spending and is taxed by the state. The taxation is done through the personal income tax system.<\/p>\n<p>The same is true for representation and business gift expenses: those items are taxed through the personal income tax system.<\/p>\n<h3>Excise duty<\/h3>\n<p>Excise duty should be paid on certain products (tobacco, alcohol and petrol) by manufacturers, wholesalers. It is a very complicated and strict tax system which requires the employment of professionals.<\/p>\n<h3>Environmental tax<\/h3>\n<p>Environmental tax should be paid on packaging materials (paper, iron, glass, plastic) by the wholesaler or the manufacturer of the product. Most of the enterprises may meet this tax as a separate item in the invoice which raises the purchasing price of the packaging material.<\/p>\n<h1>Social Security in Hungary<\/h1>\n<h2>General Overview<\/h2>\n<p>Social security system includes the following services:<\/p>\n<ul>\n<li>Retirement<\/li>\n<li>Healthcare and health benefits<\/li>\n<li>Unemployment benefit<\/li>\n<\/ul>\n<p>In order to have social security in Hungary, a so-called insurance relationship is needed. When is somebody considered as an insured person? The most important and common cases are the followings:<\/p>\n<ul>\n<li>Employment under work contract (including general manager)<\/li>\n<li>Assignment contract if the regular fee exceeds 30% of minimal wage<\/li>\n<li>If any of the owners of a company acts also as a general manager<\/li>\n<li>The private entrepreneur if not under KATA system<\/li>\n<li>Health insurance based on mutual agreement<\/li>\n<\/ul>\n<h2>Taxes Attached to Social Insurance and Employment<\/h2>\n<table width=\"621\">\n<tbody>\n<tr>\n<td width=\"251\"><strong>Tax<\/strong><\/td>\n<td width=\"125\"><strong>Percentage<\/strong><\/td>\n<td width=\"113\"><strong>Base<\/strong><\/td>\n<td width=\"132\"><strong>Who pays it?<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"251\">Social contribution tax<\/td>\n<td width=\"125\">22%<\/td>\n<td rowspan=\"2\" width=\"113\">Salary but not less than the minimal wage<\/td>\n<td rowspan=\"3\" width=\"132\">Employer<\/td>\n<\/tr>\n<tr>\n<td width=\"251\">Training contribution<\/td>\n<td width=\"125\">1,5%<\/td>\n<\/tr>\n<tr>\n<td width=\"251\"><strong>Taxes paid on salary<\/strong><\/td>\n<td width=\"125\"><strong>23,5%<\/strong><\/td>\n<td width=\"113\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"251\">Retirement fund<\/td>\n<td width=\"125\">10%<\/td>\n<td rowspan=\"3\" width=\"113\">Salary but not less than the minimal wage<\/td>\n<td rowspan=\"5\" width=\"132\">Employee<\/td>\n<\/tr>\n<tr>\n<td width=\"251\">Health fund<\/td>\n<td width=\"125\">7%<\/td>\n<\/tr>\n<tr>\n<td width=\"251\">Unemployment fund<\/td>\n<td width=\"125\">1,5%<\/td>\n<\/tr>\n<tr>\n<td width=\"251\">Personal income tax<\/td>\n<td width=\"125\">15%<\/td>\n<td width=\"113\">Effective payment<\/td>\n<\/tr>\n<tr>\n<td width=\"251\"><strong>Taxes deducted from salary<\/strong><\/td>\n<td width=\"125\"><strong>33,5%<\/strong><\/td>\n<td width=\"113\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"251\"><strong>TOTAL<\/strong><\/td>\n<td width=\"125\"><strong>57%<\/strong><\/td>\n<td width=\"113\"><strong>\u00a0<\/strong><\/td>\n<td width=\"132\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>When someone does not have to pay public insurance?<\/p>\n<ul>\n<li>Having a certified insurance in another EU country for any reasons<\/li>\n<li>Having a Hungarian work contract with at least 36 workhours a week<\/li>\n<li>Having another insurance as an entrepreneur where all the minimums are paid<\/li>\n<li>Having a certified social security in the home country while Hungary and home country have a mutual agreement on social cooperation and that law accepts foreign insurance in Hungary (it is very rare in practice)<\/li>\n<li>The insured one is a retired person<\/li>\n<\/ul>\n<h2>How Much Social Insurance an Entrepreneur Has to Pay in Hungary? (2017)<\/h2>\n<p>Social insurance depends on the legal relationship between the enterprise and the employed person.<\/p>\n<table width=\"683\">\n<tbody>\n<tr>\n<td rowspan=\"2\" width=\"151\"><strong>Tax title<\/strong><\/td>\n<td rowspan=\"2\" width=\"77\"><strong>Percentage<\/strong><\/td>\n<td colspan=\"2\" width=\"143\"><strong>Self-employment, private entrepreneur, general manager who is owner at the same time<\/strong><\/td>\n<td colspan=\"2\" width=\"128\"><strong>Work Contract with primary school<\/strong><\/td>\n<td colspan=\"2\" width=\"121\"><strong>Work Contract with secondary school or higher degree<\/strong><\/td>\n<td width=\"64\"><\/td>\n<\/tr>\n<tr>\n<td width=\"63\"><strong>Minimal tax basis<\/strong><\/td>\n<td width=\"80\"><strong>Tax<\/strong><\/td>\n<td width=\"71\"><strong>Minimal tax basis<\/strong><\/td>\n<td width=\"57\"><strong>Tax<\/strong><\/td>\n<td width=\"66\"><strong>Minimal tax basis<\/strong><\/td>\n<td width=\"54\"><strong>Tax<\/strong><\/td>\n<td width=\"64\"><strong>Tax<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"151\">Social contribution tax<\/td>\n<td width=\"77\">22%<\/td>\n<td width=\"63\">143.438<\/td>\n<td width=\"80\">31.556<\/td>\n<td width=\"71\">127.500<\/td>\n<td width=\"57\">28.050<\/td>\n<td width=\"66\">161.000<\/td>\n<td width=\"54\">35.420<\/td>\n<td width=\"64\"><\/td>\n<\/tr>\n<tr>\n<td width=\"151\">Training contribution<\/td>\n<td width=\"77\">1,5%<\/td>\n<td width=\"63\">127.500<\/td>\n<td width=\"80\">1.9123<\/td>\n<td width=\"71\">127.500<\/td>\n<td width=\"57\">1.913<\/td>\n<td width=\"66\">161.000<\/td>\n<td width=\"54\">2.415<\/td>\n<td width=\"64\"><\/td>\n<\/tr>\n<tr>\n<td width=\"151\"><strong>Taxes paid on salary<\/strong><\/td>\n<td width=\"77\"><strong>23,5%<\/strong><\/td>\n<td width=\"63\"><strong>&#8211;<\/strong><\/td>\n<td width=\"80\"><strong>33.469<\/strong><\/td>\n<td width=\"71\"><strong>&#8211;<\/strong><\/td>\n<td width=\"57\"><strong>29.963<\/strong><\/td>\n<td width=\"66\"><strong>&#8211;<\/strong><\/td>\n<td width=\"54\"><strong>37.835<\/strong><\/td>\n<td width=\"64\"><\/td>\n<\/tr>\n<tr>\n<td width=\"151\">Retirement fund<\/td>\n<td width=\"77\">10%<\/td>\n<td width=\"63\">127.500<\/td>\n<td width=\"80\">12.750<\/td>\n<td width=\"71\">127.500<\/td>\n<td width=\"57\">12.750<\/td>\n<td width=\"66\">161.000<\/td>\n<td width=\"54\">16.100<\/td>\n<td width=\"64\"><\/td>\n<\/tr>\n<tr>\n<td width=\"151\">Health fund<\/td>\n<td width=\"77\">7%<\/td>\n<td width=\"63\">191.250<\/td>\n<td width=\"80\">13.388<\/td>\n<td width=\"71\">127.500<\/td>\n<td width=\"57\">8.925<\/td>\n<td width=\"66\">161.000<\/td>\n<td width=\"54\">11.270<\/td>\n<td width=\"64\"><\/td>\n<\/tr>\n<tr>\n<td width=\"151\">Unemployment fund<\/td>\n<td width=\"77\">1,5%<\/td>\n<td width=\"63\">191.250<\/td>\n<td width=\"80\">2.869<\/td>\n<td width=\"71\">127.500<\/td>\n<td width=\"57\">1.913<\/td>\n<td width=\"66\">161.000<\/td>\n<td width=\"54\">2.415<\/td>\n<td width=\"64\"><\/td>\n<\/tr>\n<tr>\n<td width=\"151\">Personal income tax<\/td>\n<td width=\"77\">15%<\/td>\n<td width=\"63\">127.500<\/td>\n<td width=\"80\">19.125<\/td>\n<td width=\"71\">127.500<\/td>\n<td width=\"57\">19.125<\/td>\n<td width=\"66\">161.000<\/td>\n<td width=\"54\">24.150<\/td>\n<td width=\"64\"><\/td>\n<\/tr>\n<tr>\n<td width=\"151\"><strong>Taxes deducted from salary<\/strong><\/td>\n<td width=\"77\"><strong>33,5%<\/strong><\/td>\n<td width=\"63\"><strong>&#8211;<\/strong><\/td>\n<td width=\"80\"><strong>48.132<\/strong><\/td>\n<td width=\"71\"><strong>&#8211;<\/strong><\/td>\n<td width=\"57\"><strong>42.713<\/strong><\/td>\n<td width=\"66\"><strong>&#8211;<\/strong><\/td>\n<td width=\"54\"><strong>53.935<\/strong><\/td>\n<td width=\"64\"><\/td>\n<\/tr>\n<tr>\n<td width=\"151\"><strong>TOTAL<\/strong><\/td>\n<td width=\"77\"><strong>57%<\/strong><\/td>\n<td width=\"63\"><strong>&#8211;<\/strong><\/td>\n<td width=\"80\"><strong>81.601<\/strong><\/td>\n<td width=\"71\"><strong>&#8211;<\/strong><\/td>\n<td width=\"57\"><strong>72.676<\/strong><\/td>\n<td width=\"66\"><strong>&#8211;<\/strong><\/td>\n<td width=\"54\"><strong>91.770<\/strong><\/td>\n<td width=\"64\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h1>Company Formation Document Checklist<\/h1>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"89%\"><strong>Description<\/strong><\/td>\n<td width=\"10%\"><strong>Check<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"89%\"><strong>Documents for private person owner(s) and general manager(s)<\/strong><\/td>\n<td width=\"10%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"89%\">Valid passport OR a valid ID card (EU citizens only)<\/td>\n<td width=\"10%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"89%\">Proof of home address (e.g. bank statement, address card \u2013 official translation may be required also in some cases)<\/td>\n<td width=\"10%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"89%\">T34 form and Hungarian personal tax number certificate (will be obtained in Hungary in person or by authorization in advance of company registration)<\/td>\n<td width=\"10%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"89%\"><strong>Documents for legal entity owner(s)<\/strong><\/td>\n<td width=\"10%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"89%\">Company register certificate\/extract with an apostille<\/td>\n<td width=\"10%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"89%\">Official translation of the above document (will be obtained in Hungary)<\/td>\n<td width=\"10%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"89%\"><strong>Founding documents (countersigned by lawyer OR apostilled and sent to the court)<\/strong><\/td>\n<td width=\"10%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"89%\">Assignment of delivery for each of the owners and general manager who do NOT have a Hungarian address<\/td>\n<td width=\"10%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"89%\">Declaration of acceptance of the position of general manager<\/td>\n<td width=\"10%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"89%\">Declaration of usage of seat<\/td>\n<td width=\"10%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"89%\">Declaration of payment of registered capital<\/td>\n<td width=\"10%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"89%\">List of shareholders<\/td>\n<td width=\"10%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"89%\">Specimen of signature for general manager(s)<\/td>\n<td width=\"10%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"89%\">Founder\u2019s resolution<\/td>\n<td width=\"10%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"89%\">Articles of incorporation<\/td>\n<td width=\"10%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"89%\">Authorization of company registration (if done by that way)<\/td>\n<td width=\"10%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"89%\"><strong>Internal documents (mandatory but not sent to the court)<\/strong><\/td>\n<td width=\"10%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"89%\">Authorization for opening bank accounts and obtaining debit cards (if necessary)<\/td>\n<td width=\"10%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"89%\">Authorization for tax offices (required to post any tax declaration)<\/td>\n<td width=\"10%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"89%\">Short description of the case (Chamber of Lawyers\u2019 standard)<\/td>\n<td width=\"10%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"89%\">Assignment for the lawyer (power of attorney) to register the company<\/td>\n<td width=\"10%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"89%\">Identification datasheet (required by Hungarian legislation since anti-terrorism and anti-money-laundering legislations have been introduced)<\/td>\n<td width=\"10%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"89%\">Local and international criminal record and ID document validity query (mandatory)<\/td>\n<td width=\"10%\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h1>Downloadable free e-Book<\/h1>\n<p>The only comprehensive and complete downloadable free e-book that covers the above discussed topics in a user-friendly way:<\/p>\n<ul>\n<li>Company registration<\/li>\n<li>Taxation<\/li>\n<li>Social security<\/li>\n<\/ul>\n<p>A must have, if you are planning to start up a business in Hungary.<\/p>\n<p><a href=\"http:\/\/www.whisperingtree.hu\/\/Download\/eBook_Complete_Guide_to_Doing_Business_in_Hungary.pdf\"><img loading=\"lazy\" class=\"aligncenter wp-image-392\" src=\"http:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2017\/05\/Icon_PDF.png\" alt=\"\" width=\"250\" height=\"248\" srcset=\"https:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2017\/05\/Icon_PDF.png 1000w, https:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2017\/05\/Icon_PDF-150x150.png 150w, https:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2017\/05\/Icon_PDF-300x298.png 300w, https:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2017\/05\/Icon_PDF-768x762.png 768w, https:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2017\/05\/Icon_PDF-192x190.png 192w\" sizes=\"(max-width: 250px) 100vw, 250px\" \/><strong>Download free eBook<\/strong><\/a><\/p>\n<p><strong><em>If you find this article useful, please share, follow and comment. Thank you for your contribution.<\/em><\/strong><\/p>\n<h1>Other relevant information<\/h1>\n<p>You may get a price offer easily by filling out our<\/p>\n<p style=\"text-align: center;\"><strong><a href=\"https:\/\/docs.google.com\/forms\/d\/e\/1FAIpQLScKVtHsbCHHw9c6OoPRl-oG9qW7yoHw5iL-o-2OtY9SGW4s_w\/viewform\" target=\"_blank\" rel=\"noopener\">ONLINE QUOTATION FORM<\/a><\/strong><\/p>\n<p>If you have further questions, please feel free to contact us.<\/p>\n<p>Web: <a href=\"http:\/\/www.whisperingtree.hu\" target=\"_blank\" rel=\"noopener noreferrer\">www.whisperingtree.hu<\/a><\/p>\n<p>Fees: <a href=\"http:\/\/www.whisperingtree.hu\/dijaink.html\" target=\"_blank\" rel=\"noopener noreferrer\">Our fees and costs<\/a><\/p>\n<p>Facebook: <a href=\"https:\/\/www.facebook.com\/konyveloiroda.budapest\" target=\"_blank\" rel=\"noopener noreferrer\">@konyveloiroda.budapest<\/a><\/p>\n<p>E-mail: <a href=\"mailto:whispeirngtree@gmail.com\" target=\"_blank\" rel=\"noopener noreferrer\">whispeirngtree@gmail.com<\/a><\/p>\n<p>Tel: <a href=\"tel:+36205484103\" target=\"_blank\" rel=\"noopener noreferrer\">+36 20\u00a0548 4103<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Starting a Hungarian Business If you are considering company registration in Hungary, you will have to study the following areas: Legal form of Hungarian enterprises Taxation considerations How you can relocate to Hungary The following article serves as a complete but understandable guide to company formation and basic taxation in Hungary. Legal Form of Hungarian &hellip; <a href=\"https:\/\/www.whisperingtree.hu\/blog\/company-registration-in-hungary-2\/\" class=\"more-link\"><span class=\"screen-reader-text\">The Complete Guide to Doing Business in Hungary (with free e-Book)<\/span> r\u00e9szletei&#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":412,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false},"categories":[30,61,242],"tags":[290,260,248,262,292,287,172,291,253,265,270,269,258,249,254,289,263,288,266,267,259,95,268,264],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Company Registration in Hungary EUR599 - CLICK HERE<\/title>\n<meta name=\"description\" content=\"Easy and fast solution for company registration in Hungary. 9% corporate income tax, no dividend tax. Start a company in Hungary for only EUR 599! 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