CMS’s tax practice combines industry-specific expertise across finance, tobacco, insurance, real estate and construction, energy, TMT and aviation with a comprehensive range of tax specialisms. The team advises on VAT, income taxes, disputes, fraud, transfer pricing and special taxes, as well as cutting-edge corporate and virtual power purchase agreements in Hungary’s electricity market. Practice head Eszter Kálmán is highly regarded for her broad expertise in Hungarian tax law, international tax structuring, VAT and excise tax matters. The practice also stands out for its capability to handle complex, high-stakes tax disputes and regulatory challenges.
Tax in Hungary
CMS
Praxisleiter:
Eszter Kálmán
Weitere Kernanwälte:
Judit Kresz
Referenzen
‘Instead of stock answers, the CMS tax team tries to understand the details of our business and the circumstances of the actual question. Based on this deep understanding, they always provide detailed and solid arguments to support their opinion.’
‘Eszter Kálmán has a deep understanding of both our business and connected tax/legal matters.’
‘They are approachable and give accurate, straightforward answers to the questions asked.’
Kernmandanten
ALDI
Booster Capital
Chemaxon
Commerzbank
Instructure Hungary
Marriott Hotels
MOL
OTP Mobil
Partner in Pet Food
Primark
Qvantum Energi AB
Highlight-Mandate
- Advised Primark during its expansion into Central and Eastern Europe (CEE), culminating in the successful opening of its flagship store in Budapest, providing comprehensive tax law advice, and ensuring a smooth and efficient entry into the Hungarian market.
- Advised Partner in Pet Food Hungária, the European pet food company, regarding the tax aspects of the acquisition and integration into the group of Hungarian pet food snack manufacturer, Kollmax Kft.
- Advised Qvantum Energie AB, a Swedish producer of tailor-made heat pumps, in the acquisition of the Electrolux production facility and business in Hungary, supporting the client with advice on cash subsidy issues, available tax incentives, as well as various tax structuring issues related to the acquisition of the site.
DLA Piper Posztl, Nemescsói, Györfi-Tóth and Partners Law Firm
DLA Piper Posztl, Nemescsói, Györfi-Tóth and Partners Law Firm’s tax practice is known for its expertise in tax and customs law, including tax planning, litigation and transactional tax advisory. The team works closely with the firm’s corporate, M&A, real estate and finance practices, ensuring efficient transaction structuring from inception to implementation. The team’s sector knowledge spans automotive, pharmaceuticals, tech, real estate and finance, underpinned by strong relationships with the Hungarian tax authorities. Co-head Levente Torma specialises in tax-driven corporate restructuring, M&A, transfer pricing and VAT, while co-head Ákos Becher focuses on real estate taxation, EU compliance and complex transaction structuring. Imre Béres adds strength in EU tax matters, corporate restructuring and tax litigation, and Balázs Sőth brings expertise in tax due diligence and M&A support.
Praxisleiter:
Levente Torma; Ákos Becher
Weitere Kernanwälte:
Imre Béres; Balázs Sőth; Péter Király
Referenzen
‘Imre Béres is very professional. He handles the case in a very effective manner. He and his team won a very historic case for my clients. I would recommend Imre and his team in a heartbeat.’
‘Imre Béres is very accessible. He picks up the phone anytime you call him. He studied the legal background of our case and reacted in a very effective manner. Always positioned by his client.’
Highlight-Mandate
Hegymegi-Barakonyi and Fehérváry Baker&McKenzie Attorneys-at-Law
Hegymegi-Barakonyi and Fehérváry Baker&McKenzie Attorneys-at-Law leverage Baker McKenzie’s global network to deliver comprehensive tax services, covering corporate and international tax, M&A, VAT and employee taxation. The practice is skilled in handling complex transactions for domestic and international clients across sectors such as automotive, banking, healthcare, retail and energy. Team head Gergely Riszter specialises in corporate tax, transfer pricing and VAT, advising multinationals on tax structuring for investments and financing arrangements. Tímea Bodrogi-Szabó brings extensive expertise in tax controversies, representing clients in tax authority disputes and litigation, particularly in cases involving complex audits. The firm’s litigation capabilities include overturning intricate decisions by the Hungarian tax authority and solidifying its standing as a leading tax practice.
Praxisleiter:
Gergely Riszter
Weitere Kernanwälte:
Tímea Bodrogi-Szabó
Kernmandanten
Hungarian Investment Promotion Agency
Municipality of Szeged
Municipality of Debrecen
FedEx
Highlight-Mandate
- Advised the Municipality of the City of Szeged on its deal with an electric car manufacturer, which required complex tax input.
- Advised the Hungarian Investment Promotion Agency client on various occasions that involved shaping the Hungarian regulatory landscape applicable to foreign direct investment, as well as assisting it with a number of its ongoing cases that required special attention and experience.
- Helped FedEX to rationalise its corporate structure and provided in-depth legal and tax advice on the matter by assembling a thorough tax analysis.
Jalsovszky
Jalsovszky’s tier-one tax practice is distinguished for its dual focus on tax advisory and tax controversy, complemented by a growing wealth planning expertise. The firm provides comprehensive legal and tax advice, representing corporate and private clients in disputes and offering solutions for asset protection, succession planning and tax optimisation. Co-head Pál Jalsovszky is highly regarded for his extensive tax advisory and transactional experience. Tamás Fehér leads the dispute resolution group, specialising in tax litigation and VAT advisory, while Ákos Baráti oversees direct tax advisory and wealth planning, assisting local and multinational clients with tax structuring.
Praxisleiter:
Pál Jalsovszky; Tamás Fehér; Ákos Baráti
Weitere Kernanwälte:
Péter Barta; Anilla Gondi
Referenzen
‘Tamás Fehér is an exceptional lawyer who truly translates tax matters to people who are not specialised in this. He comes up with good ideas and solutions.’
Kernmandanten
W Budapest Marriott Hotel
HSBC Bank – as subcontractors of Allen & Overy Kádár Ügyvédi Iroda
Ingatlan.com
Bolt
Tirage
Wellis
Prímaenergia
Loyens & Loeff
Helia-D
Inovivio
Highlight-Mandate
- Advised Bolt on a regular basis concerning Hungarian tax matters.
- Providing tax advisory services to Ingatlan.com regarding the tax structuring of the acquisition of Advienta (deal size EUR 35m).
KCG Partners Law Firm
KCG Partners Law Firm’s tax practice offers comprehensive legal services, excelling in sophisticated tax planning, deal structuring and cross-border tax counselling. The team advises on corporate reorganisations, group structuring, transfer pricing, employment tax and tax investigations. Co-head Eszter Kamocsay-Berta is highly experienced in cross-border tax aspects of major transactions and ESOP programs. Gabriella Gálik brings extensive tax expertise to the team, while Bálint Zsoldos focuses on indirect taxes and tax procedures, leveraging his ‘Big 4’ background. Krisztián Királyvölgyi contributes expertise in corporate taxation and wealth management, strengthening the practice’s diverse portfolio.
Praxisleiter:
Eszter Kamocsay-Berta; Gabriella Gálik
Weitere Kernanwälte:
Bálint Zsoldos; Krisztián Királyvölgyi
Referenzen
‘They excel in handling complex tax issues, from cross-border transactions to regulatory compliance, while consistently delivering tailored solutions that align with our broader business objectives.’
The tax team stand out for their exceptional expertise, problem-solving abilities, and proactive approach. They consistently provide clear, actionable advice that goes beyond just legal theory, they focus on practical solutions that align with our business goals. What sets them apart from competitors is their deep understanding of complex tax regulations and their ability to break them down into straightforward strategies for our company.’
‘They combine a deep understanding of complex tax laws with a practical mindset, enabling them to offer solutions that are not only legally sound but also strategically beneficial for our business. What makes them different from competitors is their proactive communication and their commitment to anticipating our needs, ensuring that we are always informed and prepared.’
Kernmandanten
Corvinus Zrt
OTP Bank
Pastor Valorem Private Foundation
LEGO
Deltaplast
Highlight-Mandate
- Advised Corvinus Zrt., the Hungarian state-owned investment fund in the strategic acquisition of majority interest in Budapest airport for EUR 3.1 bn. As a result of the transaction, Corvinus acquired an 80% stake in the Budapest airport concession and Vinci Airports acquired the remaining 20% stake and became the airport operator.
Vámosi-Nagy Ernst & Young Law Office
Vámosi-Nagy Ernst & Young Law Office’s tax practice boasts a large, diverse team with expertise from international law firms, tax advisory companies and the tax authority. The practice focuses on tax disputes and litigation while handling tax aspects of restructurings, M&A and due diligence. Known for advising across sectors including pharmaceuticals, retail, automotive and energy, the team is particularly experienced in VAT cases involving simultaneous administrative and criminal proceedings. Co-head Gergely Sera, with over a decade of tax litigation experience, represents clients in Hungarian and European courts. Co-head Daniel Bajusz draws on his background at the Hungarian tax and customs administration, including his leadership of its tax appeals department, bringing valuable insight to high-stakes disputes and litigation.
Praxisleiter:
Gergely Séra; Dániel Bajusz
Weitere Kernanwälte:
Márton Horányi; András Gyimesi
Referenzen
‘The team consists of highly experienced lawyers. The client can also benefit from the presence of Ernst & Young in many countries as it provides a multi-jurisdictional background.’
‘Besides being great lawyers, the members of the team are great people, easy to engage with, approachable and easy to talk to. The communication is always smooth and effective, which is one of the most important aspects in a cooperation like this. They are able to explain the major points to everyone, even if the recipient has no experience in law at all.’
‘We have a very tight relationship with the team which is why we can be more effective. Unique that they would like to be in the planning level so we can avoid negative consequences and be more secure about our decisions.’
Kernmandanten
Sysman Informatikai Zrt
Highlight-Mandate
- Supported a vehicle distributor with specialised guidance in complex areas like group transfer pricing, restructuring across the EU, and identifying risks of permanent establishment throughout their business activities.
- After securing a EUR 13m VAT refund for our clients, our careful attention to their needs helped us discover another chance for a VAT reclaim. We quickly let our clients know about this new opportunity and are now helping them with these claims, using our experience and knowledge of tax and understanding of the pharmaceutical industry.
Csővári Legal
Csővári Legal’s tax team excels in interdisciplinary projects requiring expertise in commercial law, including M&A, IP, trust law and corporate and inheritance law. The team’s work spans R&D and IP tax optimisations, international group formations, complex trust structures and employee stock option schemes, with a strong focus on international taxation. Led by István Csővári, the team includes Tamás Dankó, whose expertise in tax law, accounting and corporate reorganisations supports high-profile restructurings, and Soma Simon, noted for his deep knowledge of US and international tax law.
Praxisleiter:
István Csővári
Weitere Kernanwälte:
Tamás Dankó; Soma Simon
Referenzen
‘The team is very well-prepared, not just in legal fields, but all the related areas of any problem we presented them. They have expert knowledge in economics. We received a very professional service, and a complete solution proposal for our very difficult situation.’
‘We have chosen them for their professional knowledge, which is very rarely found in one team. They could manage different questions/situations with the same efficiency. Their service is thorough and always reliable, even better in related economical/accounting questions than our own experts of the field.’
‘They had a very strong understanding of both the EU and the US tax laws. This firm also had very good communication skills. I highly recommend Csovari Law for their exceptional teamwork skills. Working with Csovari Law was a pleasure due to their exceptional cross-border taxation problem-solving abilities.’
Kernmandanten
M. Petrol Group
Telex.hu.
NeocoreGames
Prohuman
Attila Gere Winery
Glatz Capital
Turbine AI
Colossyan
Avokado Group
NNG
Highlight-Mandate
- Advised Attila Gere winery on a restructuring of the operating model and holding structure of the group.
Deloitte Hungary
Deloitte Legal Göndöcz and Partners Law Firm stands out for its strengths in product and business development, proactive tax litigation and comprehensive support during tax audits. The firm has a growing tax advisory practice and excels in combining legal and tax expertise. Co-head Péter Göndöcz advises on M&A, corporate, competition and litigation matters across diverse industries, while co-head Dávid Ramocsa brings Big Four tax group experience, with expertise in VAT, corporate tax and transfer pricing disputes. Zsuzsanna Huszl, Diána Takács, Diána Takács, and Viktória Walter add depth with specialisms spanning tax litigation, structuring, wealth services and real estate taxation.
Praxisleiter:
Péter Göndöcz; Dávid Ramocsa
Weitere Kernanwälte:
Zsuzsanna Huszl; Diána Takács; Ákos Balázsi; Viktória Walter
Referenzen
‘We experienced trust and openness. Also, the team members could be reached easily and we always get a callback. This means we had no problem with the availability.’
‘The legal team is well prepared and has the up-to-date knowledge necessary for decision-making. They have an outstanding overview of the involved processes and open and proactive communication regarding the outputs. In this way, the cooperation takes place very smoothly, which promotes a positive outcome of the case!’
Kernmandanten
Pet Snack Kft.
Highlight-Mandate
- Assisted Pek-Snack in obtaining an almost 3-year interest-free deferred payment arrangement for health tax.
LFB – László Fekete Bagaméry
LFB – László Fekete Bagaméry is a boutique firm offering integrated business, tax, and criminal litigation solutions for complex corporate challenges. The tax team focuses on audits and litigation, with expertise in special taxes such as the Hungarian advertising tax. They provide a one-stop shop for managing the tax and legal aspects of transactions. Co-head Zoltán Fekete specialises in tax litigation, with significant experience in VAT audits, including those with criminal elements. Co-head Gáspár Bagaméry focuses on corporate tax planning and estate planning for high-net-worth individuals. The team is supported by counsel with expertise in white-collar crime and customs law.
Praxisleiter:
Zoltán Fekete; Gáspár Bagaméry
Referenzen
‘LFB is our go-to firm when it comes to tax. They are second to none in handling complex tax problems.’
‘Zoltán Fekete has outstanding experience, a senior figure, with great judgment, especially in the field of tax audits and tax litigation.’
‘Gáspár Bagaméry is an outstanding transactional tax lawyer, with a lot of experience relating to cross-border structures.’
Kernmandanten
Pannonia Bio Zrt
Revay Dental Clinic Zrt
Network 4 Media Groups SA
Ericsson Magyarország Kft
Highlight-Mandate
- Successfully representing Pannonia Bio Zrt in a tax audit focusing on extra profit taxes of the company.
- Supporting ESOP programme at Révay Dental Zrt.
- Representing and advising Network4 Group in various tax controversies and structuring matters.
Nagy és Trócsányi Ügyvédi Iroda
Nagy és Trócsányi Ügyvédi Iroda advises a wide range of clients, including multinational corporations, on tax litigation, structuring and transaction tax planning. The firm has a strong focus on litigation, achieving results in cases before administrative courts, the European Court of Justice and the Hungarian Constitutional Court. They regularly assist clients from the retail, agricultural and telecoms sectors. Co-head Orsolya Kovács specialises in tax litigation, representing clients across industries in administrative procedures and disputes. Co-head Péter Nagy brings extensive experience in major litigation, financial planning and banking matters.
Praxisleiter:
Orsolya Kovács; Péter Nagy
Weitere Kernanwälte:
Lúcia Detvay; György Tiborfi
Referenzen
‘Nagy és Trócsányi Law firm provides legal advice for us in bringing a lawsuit against the Hungarian Tax Authority and the law firm provided legal consultation and represented us in front of court proceedings. The firm was very fast in timing and problem-solving and has provided professional business services for us. Professionality, timeliness and client-oriented services were the main strengths of Nagy és Trócsányi regarding our case. I highlight the human factor from the side of the law firm.’
‘Orsolya Kovacs was proactive, client-oriented and had in-depth professional expertise. Credibility and reliability are the main factors why we work together with Nagy és Trócsányi and recommend them to others.’
‘Nagy és Trócsányi Ügyvédi Iroda stands out in the legal landscape due to its unwavering commitment to client service and deep expertise across various practice areas. Their team is characterised by a blend of seasoned professionals and innovative thinkers, fostering a collaborative environment that enhances problem-solving and creativity. Clients can expect a personalised approach, where their unique needs are prioritised and addressed with tailored solutions. Their commitment to innovation is reflected in their out-of-the-box legal thinking, which allows them to devise creative solutions that address even the most challenging issues.’
Kernmandanten
Napfény Toll Kft
CBA
W-Take Kft
Réti, Várszegi and Partners PwC Legal
Réti, Várszegi and Partners PwC Legal work in close collaboration with PwC’s audit, tax, and business advisory experts, offering a litigation-focused practice. The team regularly represents clients in tax disputes before Hungarian administrative courts, frequently employing EU law arguments, and has significant experience with cases before the ECJ and the Hungarian Constitutional Court. They have recently advised on the newly introduced extra-profit taxes. Co-head Zoltán Várszegi specialises in tax litigation, including ECJ cases and constitutional court proceedings. Co-head Dániel Kelemen combines expertise in litigation and dispute-avoiding strategies, with a focus on VAT, digital tax, transfer pricing and local tax disputes.
Praxisleiter:
Zoltán Várszegi; Dániel Kelemen
Weitere Kernanwälte:
Balázs Balog; Gergő Szimler; Bence Lontai; Noémi Lebocz; Noémi Szabó
Kernmandanten
VITERRA Hungary Kft. (previously: Glencore Agriculture Hungary Kft.)
Cargill (Cargill Magyarország Zrt.)
Kempinski Hotel Budapest Zrt.
Highlight-Mandate
- Successful representation of VITERRA Hungary in several tax and customs disputes including representation based on previous representations in front of the European Court of Justice.
Szecskay Attorneys at Law
Szecskay Attorneys at Law excels in handling tax disputes before authorities and courts, alongside advisory services on Hungary’s evolving tax landscape. The firm has expanded its diverse clientele, particularly addressing sector-specific taxes introduced in recent years. The tax team, led by the highly regarded Róbert Dezső, is recognised for successfully navigating clients through complex tax and customs litigation against Hungarian authorities. Adding to the firm’s strengths, Máté Kiss brings robust expertise in dispute resolution, further reinforcing the firm’s tax litigation practice.
Praxisleiter:
Róbert Dezső
Weitere Kernanwälte:
Máté Kiss
Kernmandanten
Sodexo Pass Hungária Kft.
Lasselsberger Hungária Kft.
Zebra Neo 2014 Kft.
BIF Nyrt.
Noksel Celik Boru Sanayi
AEV Europe Kft
ESAB
Europe Match GmbH
Highlight-Mandate
- Representing Zebra Neo 2014 Kft., a Hungarian customs agent, in litigations against the Hungarian Customs Office on the subject of the extinguishment of a customs debt in the case of a self-induced correction of mistakes, as well as the conformity of Hungarian customs rules with EU law.
- Representing Noksel Celik Boru Sanayi, a Turkish manufacturer from the steel pipe industry, in its customs-related dispute with its former Hungarian customs representative, as well as representing the client in civil court in a matter initiated by the former customs representative.
Wolf Theiss Faludi Ügyvédi Iroda
Wolf Theiss Faludi Ügyvédi Iroda offers integrated tax advice by collaborating with experts from corporate, banking and finance, and employment practice groups, ensuring comprehensive solutions for complex mandates. The team provides support across M&A transactions, restructurings and day-to-day tax matters, alongside representing clients in high-value litigation and offering transfer pricing and energy sector-specific advisory services. Led by János Pásztor, a specialist in domestic and international tax planning, the team advises high-net-worth individuals and retail sector players. Bence Kálmán strengthens the practice with expertise in corporate tax, indirect tax and litigation, contributing to tax due diligence in M&A transactions.
Praxisleiter:
János Pásztor
Weitere Kernanwälte:
Bence Kálmán
Referenzen
‘János Pásztor really stands out as a star. He is very intelligent and communicates clearly with clients and peers.’
Kernmandanten
Uniper
BASF
Kyoto Group
Highlight-Mandate
- Advising our long-time client BASF, the chemical producer, on day-to-day tax advisory services relating to all kinds of tax matters, including VAT, corporate income tax and personal income tax matters.
- Advising Uniper, on the sale of a gas-fired combined-cycle 430 MW power plant located in Gönyű, Hungary to Veolia.
- Advising Kyoto Group on delivering its Heatcube, a thermal energy storage system using molten salt and concluding a set of agreements to deliver Heat-as-a-Service (HaaS) to KALL Ingredients Kft., while also acting commercially as a balancing asset on the Hungarian grid. The tax leg of the matter included analysing corporate income tax, VAT and local business tax implications of the EPC contract of the project to deliver Kyoto Group’s Heatcube.