Szmicsek Sandor Head of Legal Services
Sándor Szmicsek is head of legal services of Forvis Mazars. Besides his work in coordinating his team of experts, he is a key advisor in missions of his specialisation: transfer pricing and international taxation. He has edited the Hungarian version of the OECD guide on transfer pricing.
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Pages associated to Szmicsek Sandor
Services
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- European Tax Awards 2013 - We are nominated
- CENTRAL EASTERN EUROPEAN TAX BROCHURE 2013
- Magyar- svájci adóegyezmény
- Tisztáznivalók maradtak az adótörvényekben
- Tax Newsletter 2013/20- Tax changes 2014/2.
- Tax Newsletter 21- Year-end is coming
- Legal Newsletter 2014/1- MARCALLIANCE
- Tax Newsletter 2014/1- Judgement against VAT laws
- Leaders' responsibility Conference 13/02/2014
- Legal Newsletter 2014/2- Transformation rules
- Tax Newsletter 2014/2- Changes in transfer tax
- Tax Newsletter 2014/3- Product charge
- Kiskereskedelmi különadó
- Legal news 2014/3- Foundations in new Civil Code
- Legal News 2014/4-The Labour Code will modify
- Szabályok adóelkerülés ellen
- Tax News 2014/5- Financial lease contracts
- Legal news 5- Rules of first-loss default surety
- Legal news 2014/6- Financial lease contracts
- Legal news 7- Rights in REM in the new Civil Code
- NAV vizsgálati irányelvek
- Tax News 6-Control guidelines of the NTCA for 2014
- Legal news 2014/8- Amendments relating to lien
- Tax News 2014/7- Transfer Pricing Documentations
- Legal news 2014/9- Amendments relating to lien II.
- 4 éve parkol a magyar adóegyezmény a szenátusban
- Tax News 2014/8- Tax allowance of team sports
- Vezetői felelősség az adózásban is
- CENTRAL EASTERN EUROPEAN TAX BROCHURE 2014
- Legal news 2014/10- 31/05/2014- important date!
- Tax Newsletter 2014/9- Tax allowances
- Tax News 2014/10- New regulations on transactions
- Tax News 2014/11-New regulation on transactions 2.
- Tax Newsletter 2014/12- Advertising tax
- Newsletter: Advertising tax: less questions?
- Newsletter: Are you using an invoicing program?
- Newsletter: BEPS- the first section is completed
- Tax Newsletter: Tax bill for 2015
- Transfer Pricing Services Brochure
- Newsletter 2014/17- Tax bill for 2015
- Tax Newsletter 2014/18- Year-end tax checklist
- Newsletter 2014/19- EKAER against vat fraud
- A hitel-tőke konverzió adókockázat
- Legal news 2014/14- Novelties in the Civil Code
- Kettős reklámadóztatás?
- Konverziós averziók
- Tax Newsletter 2015/1- decree change
- Tax Newsletter 2015/2- EKÁER- new deadline
- Tax Newsletter 2015/3- New EKÁER bill
- Újabb szög a nemzetközi adótervezés koporsójában
- Tax Newsletter 2015/4 - New EKAER Bill
- Tax Newsletter 2015/5 - CIT saving options
- CENTRAL EASTERN EUROPEAN TAX BROCHURE 2015
- Dollárpapa nyugdíja
- Közép- Kelet- Európai Adóbrosúra 2015
- Tax Newsletter 2015/10 - Tax law changes for 2016
- Legal Newsletter 2015/2 - Work schedule for 2016
- Tax Newsletter 2015/11 - Invoicing softwares 2016
- Legal Newsletter 2015/3 - Key points on limitation
- Időszakértők
- Legal Newsletter 2015/4 - Labor Code changes
- Adóhírlevél 2015/13- Transzferár módszertan
- Tax newsletter 2015/14 - Year-end tax checklist
- Mazars: kerülje el a túltöltést!
- Tax Newsletter - Tax package for 2017
- A Panama- iratok
- Tax Newsletter 2016/10 - Brexit - Tax implications
- Mi fizetjük a Brexit felét, a britek a másikat
- Mazars: EU vagy aú?
- Mazars: Ki nyer ma?
- Mazars: Miért nem kell az ingyenpénz?
- Mazars: magyar nyugdíj Floridából
- Mazars: vigyázat, a kiskapuk záródnak!
- Tax Conference 2017
- Mazars: dobjon egy üzit a NAV-nak!
- Mazars: Jön a bírság, ha benézi ezt a nullát
- Új év - új szokások Mazars Adóhírlevél 2017/1
- Termékdíj határidő - Mazars Adóhírlevél 2017/2
- EKAER risk guarantee - Mazars Tax News 2017/3
- Változott az EKÁER- szabályozás
- Kis webáruházak, nagy adókönnyítések
- Március 15. Bevallási tervezet, Adóhírlevél 2017/4
- Advertising tax - Mazars Tax Newsletter 2017/6
- Training for beginners in transfer pricing
- 10th Annual Mazars' Transfer Pricing Conference
- Hungarian CbC regulation approved - Mazars Tax Newsletter 2017/8
- Spring tax package - Mazars Tax Newsletter 2017/9
- Lubricating oils and the EKAER system - Mazars Tax Newsletter 2017/10
- Advertising tax - Mazars Tax Newsletter 2017/11
- MAZARS CENTRAL EASTERN EUROPEAN TAX GUIDE 2017
- Mazars: Jövőre itthon is jelentenek az anyák!
- Tax package for 2018 announced - Tax Newsletter 2017/12
- Country-by-Country Reporting - Mazars Tax Newsletter 2017/13
- Mazars: Tavaszi adócsomag 2017
- Real time data providing - Mazars Tax Newsletter 2017/14
- Egy év haladék a valós idejű számlajelentésre
- Clarified details of the new type of corporate income tax allowance- Mazars Tax Newsletter 2017/15
- Excise duty – possible exemption in case of own-purpose use of lubricant oils – Mazars Tax Newsletter 2017/16
- Tisztázódtak az új típusú társasági adókedvezmény részletei
- The public charges payable by several foreign companies may increase - Mazars Tax Newsletter 2017/17
- The general rules of taxation may become easier to understand - Mazars Tax Newsletter 2017/18
- Mandatory “company portal” registration: who must do it, by what time, and how? - Mazars Tax Newsletter 2017/19
- The relevant form for Country-by-Country Reporting has been published - Mazars Tax Newsletter 2017/21
- Tax Trends 2018- New directions in tax and transfer- pricing
- Social charge reduction could be higher next year than expected! - Mazars Tax Newsletter 2017/22
- The new decree on transfer pricing documentation obligations will soon enter into force - Mazars Tax Newsletter 2017/23
- 2018 tax package approved by Parliament - Mazars Tax Newsletter 2017/24
- What to pay attention to at the end of the year? - Mazars Tax Newsletter 2017/25
- Mazars: Boldog új üzleti évet!
- A bank account abroad - Tax Newsletter 2018/1
- Company portal, client portal, epaper: e-administration became mandatory from 2018 - Mazars Tax Newsletter 2018/2
- The increasing significance of observing deadlines in tax procedures - Tax Newsletter 2018/3
- The tax exemption of screening tests in the framework of insurance – the Tax Authority recommends caution - Tax Newsletter 2018/7
- The income minimum rule – should we always use it? - Tax Newsletter 2018/8
- BEPS – yet another substantial international step to counter aggressive tax planning - Tax Newsletter 2018/9
- Do not forget to submit a declaration on the unpaid advertising tax - Tax Newsletter 2018/11
- MAZARS CENTRAL AND EASTERN EUROPEAN TAX GUIDE 2018
- Have you already prepared for online invoicing? Part 4 - Mazars Tax Newsletter 2018/12
- Mazars Közép- és Kelet- Európai Adóbrosúra 2018
- The 2019 tax package: in the spirit of simplification? - Mazars Tax Newsletter 2018/13
- Online invoicing is here: what to do if you are not yet ready? - Mazars Tax Newsletter 2018/14
- Taxpayers still have time to find alternative solutions for online invoicing! - Mazars Tax Newsletter 2018/15
- VAT treatment of vouchers from 2019- Mazars Tax Newsletter 2018/ 16
- How can multinational companies comply with Hungarian accounting rules? - Mazars Tax Newsletter 2018/17
- Autumn bill submitted to Parliament- Mazars Tax Newsletter 2018/18
- It will cost less to lease company cars - Mazars Tax Newsletter 2018/19
- Major changes in tax from 2019
- Tax groups in the corporate income tax system - Mazars Tax Newsletter 2018/20
- Mazars Central and Eastern European Tax Guide 2019
- What does the proposed tax package for 2020 bring?
- DECREASING SOCIAL CONTRIBUTION TAX
- Megjelent a Mazars 2019-es Közép- és Kelet- európai adóbrosúrája
- Advertisement tax: What next?
- Back to school allowance- let's set the record straight
- Services related to imports: narrowing VAT exemption
- The deadline for submitting foreign VAT reclaim requests is approaching
- Important changes in real-time data supply
- EFFECTIVE FROM 1 JANUARY 2020, IT IS POSSIBLE TO RECLAIM THE VAT PAID ON BAD DEBTS
- Végleges iránymutatás a kapcsolt vállalkozások pénzügyi ügyleteit illetően
- Not enough work for the employees
- Options in case of temporary tax-related difficulties
- Szerződések teljesítése vis maior esetén
- Here are the first measures of economic protection
- Important changes from 1 July concerning online invoice data supply
- Measures of economic protection: here is the second pack
- Mazars: Ezeket is érinti a minimálbér változása!
- A koronavírus aktuális hatásai munkajogi és adózási szempontból
- Deadline for reclaiming VAT on certain bad debts claims expires on 21 April 2020
- The scope of endangered sector has been expanded
- Transfer prices in times of coronavirus
- Reduced working hours (Kurzarbeit) and state subsidized R&D activities
- Special tax on retailers, returned
- Further changes in employment and company law due to the state of alarm
- Additional endangered sectors added
- Business partner checking- did you think of the possible risks?
- Veszélyhelyzet miatti jogi változások elektronikus lehetőségekkel kiegészülve
- Kurzarbeit 2.0- Megéri vagy nem? Kalkuláljon velünk!
- Coronavirus- Details on tax relief measures finally published
- Kurzarbeit 2.0
- COVID 19- Business Guide for Central and Eastern Europe
- New retail tax act & the amendment of the CIT act
- Kurzarbeit details
- Társasági adó 2019 - Mire érdemes figyelni?
- Corporate income tax return 2019 - What you should pay attention to?
- The most recent changes in tax laws
- How to ensure the transition from 2019 to 2020 in terms of transfer pricing?
- Coronavirus - Taxation treatment of donations
- Mazars Central and Eastern European Tax Guide 2020
- Ellenőrzési célpont lehet a multik transzferár-nyilvántartása
- Changes in social security laws – things you should pay attention to in the summer of 2020
- Changes in the system of KATA from 2021
- Deadline for reports on cross-border tax structures have been extended
- NAV to audit the use of CIT credit for energy efficiency increasing investments
- Jó, ha tudjuk, melyek a legfontosabb Tbj. törvény változások
- The new rules of product warranty
- The pandemic may also affect the tax liabilities of cross-border commuters
- Attention! Important deadline! Choosing to enter into corporate income tax groups until 20 November
- The taxation effects of the new system of adult education
- Autumn tax package submitted to parlament
- New tax breaks and government decrees introduced in connection with the state of emergency
- Mazars Tax Webinar- The most significant tax changes in 2021
- Let’s collect all the information: what will change in taxation from 2021?
- Year-end transfer pricing tasks and surprises under the Christmas tree
- What to pay attention to before the end of the year?
- Mire érdemes figyelnünk az év vége előtt?
- New EKAER rules from 2021
- OECD’s Guidance on the transfer pricing implications of the COVID-19 pandemic appeared
- Cafeteria plan benefits in the first half of 2021
- After EKAER, here comes the BIREG system. But what does it mean for the stakeholders?
- Doing business in Hungary 2021
- Vocational training contributions from 1 January 2021
- Brexit: A new era from 1 January 2021
- Current news concerning the rehabilitation contribution
- Tax reliefs in the state of emergency – third wave
- Corporate income tax – possibilities for reducing the amount of CIT
- Are you ready for LIBOR transition?
- Deadline of corporate income tax – extended or not?
- Extended! SZÉP cards and other tax reliefs
- Mazars Central and Eastern European tax guide 2021
- Megjelent a Mazars 2021-es közép- és kelet-európai Adóbrosúrája
- The use of transfer pricing databases – NAV communication
- Itt a NAV útmutatója a transzferár adatbázisok használatához
- The deadline for submitting refund applications for VAT paid abroad is approching
- The Government Decree on the detailed rules of the personal income tax refund has been published
- The extension of EKAER obligation to construction materials is prolonged until January
- Attention: important deadline! Choosing to enter into corporate income tax groups until 20 November
- Register of ultimate beneficial owners "UBO" (ultimate beneficial owner)
- Tax refund could be due to foreign expatriates, too
- Brexit - status of British citizens in Hungary from 2022
- Tax Webinar- The most significant changes in 2022
- Labor law aspects of compulsory coronavirus vaccination
- Jövőre megváltozik a brit állampolgárok jogállása
- VAT refunds on irrecoverable debts - The deadline is expiring soon
- The 'late' autumn tax package is in front of Parliament
- Amendment of the Civil Code effective as of 1 January 2022
- Sok cégnek talált pénz az EUB döntése
- What to pay attention to before the end of the year?
- The deadline for data submission concerning the building and land tax is approaching!
- Summary for employers about the taxation of Covid related benefits
- Tax refund for parents - useful information and tasks after the advance tax credits of 15 February 2022
- Ban on the export of cereals: The government decree restricting exports has been promulgated
- A new form of support to assist the employment of Ukrainian refugees
- Tax Webinar- Taxation aspects of providing support and employment for refugees
- The deadline of 31 May for the declaration of corporate income tax, local business tax for 2021 is approaching
- New rules of teleworking (home office)
- Mazars Central and Eastern European tax guide 2022
- Windfall tax and additional tax increases: waiting for further details
- Windfall tax and additional tax increases: the Government Decree is published
- The regulation of cross-border transformations, mergers and de-mergers of limited companies from 1 August 2022
- New KATA Act passed by Parliament
- Global Minimum Tax
- Doing business in Hungary 2022
- The focus is on energy efficiency
- The eVAT is on the agenda again
- Choosing to enter into corporate income tax groups until 20 November
- An important change for SZÉP cards: the provisions regarding unused amounts have been changed
- The autumn tax bill has been submitted
- Adó Webinárium - Fókuszban a 2023-as legfontosabb változások
- Tax Webinar- The audit plan of the National Tax and Customs Administration (NAV) for 2023, the pitfalls of annual tax calculations
- Extended Producer Responsibility scheme to start from 1 July 2023
- Tax audits in 2023
- The deadline of 31 May for the declaration of CIT, local business tax and innovation contribution for 2022 is approaching
- What is a whistleblowing system?
- Changes in the rules concerning the reimbursement of commuting expenses
- Mazars Central and Eastern European tax guide 2023
- The windfall tax is to remain in effect
- The EPR fees have been announced. How will this affect the environmental product charge?
- Savings in the crosshairs: the social contribution tax liability is extended
- The application of the “Whistleblowers Act"
- New tax to increase budget revenues: the carbon dioxide (CO2) quota tax
- The deadline for submitting refund applications for VAT paid abroad is approaching
- Adó Webinárium - A csoportos adózási lehetőségek előnyei és buktatói a társasági adóban és az áfa rendszerében
- The opportunities inherent in group taxation – applications for establishing a CIT group can be submitted until 20 November
- On 13 June 2023 , Parliament adopted Act L of 2023 on the Employment of Guest Workers in Hungary
- The transformation of the waste management system continues, with a compulsory deposit return system (DRS) from 1 January 2024
- Adó Webinárium - A globális minimumadó szabályai Magyarországon és az amerikai-magyar adóegyezmény felmondásának hatásai
- In what case is the appointment of a consumer protection officer mandatory?
- Adó Webinárium - Fókuszban a 2024-es legfontosabb változások
- In focus: The global minimum tax
- Tax law changes in 2023-2024- Part 1
- Tax law changes in 2023-2024- Part 2
- Tax law changes in 2023-2024- Part 3 - Changes to VAT and excise duty introduced by the summer and autumn tax packages
- Environmental liability insurance: Who is affected and what is the deadline?
- Tax law changes 2023-2024 Part 4 - The changing system of R&D tax incentives
- Tax law changes 2023-2024 part 5 - The summer and autumn tax law changes on certain sectoral and other taxes
- What to pay attention to before the end of the year?
- Participation exemption ’amnesty’
- The rules of consumer protection are changing, webshops are required to amend their GTCs
- Külföldi kiküldöttek adóztatása
- Változnak a kormányközi adóegyezmények
- Cafeteria szabályozás 2013
- Előnyt kovácsolni a változásokból?
- Áfafizetés: mégis van kiút az ördögi körből?
- Kettős adózási egyezmények
- JFB: A magyar adózási rendszer 2013
- Transzferárközpont lettünk
- Változások a transzferár szabályozásában
- Tax changes in Hungary 2013
- Kamarai tagdíjak befizetési határideje
- Régiós adóverseny, 2013
- New ideas in taxing
- Transzferár-nyilvántartás: tudnivalók és csapdák
- Tax Newsletter 2015/9 - New advertising tax bill
- Fine-tuning in the EU'S VAT system - The mysteries of the "Quick fixes"
- Attention: Important deadline! Choosing to enter into corporate income tax groups until 20 november
- The autumn tax package has been submitted to the parliament - Amendments expected from 2020
- The country by Country Report related deadlines are approaching
- What to pay attention to before the end of the year?
- The taxation of Group Insurances: The grace period will end soon
- VAT Consultancy - The VAT treatment of international supplies of goods
- Increased minimum wage and its effects in 2020
- Related party financial transactions
- The deadline for submitting refund applications for VAT paid abroad is approaching
- The deadline is approaching to complete the registration required by the CyberCert Act
- A kötelező munkaalkalmassági orvosi vizsgálat eltörlése és adózása 2024 szeptemberétől
- The Artificial Intelligence Act