Who are concerned?

We recommend this service to businesses that either receive expats (foreign individuals) on the basis of secondment agreements or that otherwise employ foreigners in Hungary.

What are your benefits?

Foreign private individuals and the domestic entities receiving them have to comply with the relevant immigration, employment, tax and social security regulations.

Knowledge about both the national rules and EU legal regulations is required to determine tax residence and social security implications. If you employ foreign nationals, you will find the services of our staff extremely useful as they have up-to-date knowledge about the taxation of expats and years of professional experience in this field.

What we do

In the course of their registration, we inform foreign employees of the effective rules of residence and employment, of what authorities need to be notified and of the relevant tax and contribution rules.

We determine the private individual’s residence for tax purposes and tax liabilities on the basis of consultation with the relevant individual or the representative of the receiving entity (the consultation should preferably be in person).

If the expat is required to fulfil his/her tax obligations in Hungary, we calculate the tax advance payments to be made during the year and inform the obliged person (either the employer or the employee) of the amounts to be paid, the payment deadline and the method of payment. We also prepare the income tax return of the private individual for the tax year and, if we are engaged to do this under a separate agreement, file it with the tax authority. Under a power of attorney granted by the private individual, we track what items are recorded on the individual’s tax account managed by the Hungarian tax authority (i.e. what amounts are charged and deposited).