Tax Newsletters 2021
You can read here the latest tax newsletters of the Hungarian office of Mazars. We would like to inform our clients and partners about actual tax news and changes.
After EKAER, here comes the BIREG system. But what does it mean for the stakeholders?
On 1 January 2021, a brand new provision of law entered into force and the “BIREG” system was introduced. The new obligation applies to freight forwarders, consignors and consignees involved in international road transport and, of course, it is different from the already known EKAER system.
Cafeteria plan benefits in the first half of 2021
One of the annually recurring tasks of employers at the beginning of each new year is obtain employees’ declarations on their cafeteria allocations. In the first weeks of 2021, this can cause quite a bit of headache!
OECD’s Guidance on the transfer pricing implications of the COVID-19 pandemic appeared
The guidance, originally expected for November 2020, was published by the OECD on 18 December 2020. The material provides a basis for reflection on the effects of the COVID-19 pandemic on transfer prices.
New EKAER rules from 2021
The much awaited Decree no. 13/2020. (XII.23.) PM (hereinafter: Decree) on the new EKAER rules entering into effect from 1 January 2021 were finally promulgated on 23 December 2020.