Business Consulting

Company Formation, Reorganization, Inheritance and Liquidation in Hungary from a Tax Perspective

Hungary is known for its favorable business environment, including one of the lowest corporate tax rates in Europe — 9%. This makes the country an attractive option for Ukrainian entrepreneurs seeking to optimize operations and manage tax liabilities effectively. However, the legal aspects of forming, restructuring, inheriting, or dissolving a company in Hungary require deep knowledge of local legislation. The Legal and Real Estate Association of Ukraine “AROU” offers professional advice to help you save time and resources.

Company Formation: Key Aspects

Starting a business in Hungary includes several essential steps:

• Choosing a legal form (the most common is LLC / Kft)

• Tax registration (9% corporate tax, 27% VAT, other local fees)

• Opening a bank account with proof of source of funds

• Registering with the Chamber of Commerce and Industry

Our lawyers assist with preparing founding documents, choosing optimal tax structures, and ensuring full legal compliance.

Company Reorganization: Strategic Approach

Reorganization may be triggered by ownership changes, business scaling, or mergers. Common types include:

• Mergers and acquisitions (M&A)

• Company division

• Change of legal form

It is crucial to consider tax consequences. AROU experts will design a strategy to reduce risks and maximize benefits.

Business Inheritance: Avoiding Legal and Tax Traps

Passing on a business requires careful planning. Hungarian law allows:

• Direct transfer of shares

• Business succession agreements

• Creation of trusts

Taxation is a key factor. We will help structure the process to protect family and business interests.

Company Liquidation: Proper Business Closure

Liquidation involves:

• Settling debts

• Filing financial reports

• Distributing remaining assets

The AROU legal team ensures each step complies with local law and avoids penalties.

Why Choose AROU

• Expertise in international law and taxation

• Comprehensive legal and tax consulting

• Full transparency and confidentiality

Choosing AROU means choosing a reliable partner for doing business in Hungary and across Europe.