Doing business in Hungary can expose foreign individuals and companies to Hungarian tax obligations – and, consequently, to the scrutiny of the Hungarian Tax Authority (Nemzeti Adó- és Vámhivatal, or NAV). A common misconception is that a foreign entity or individual cannot be audited by the Hungarian authorities simply because they are not Hungarian residents or do not have a Hungarian registered office.

In early September, the French data protection authority issued a precedent-setting decision: it fined Shein’s Irish subsidiary for serious violations of cookie and user consent regulations. The ruling goes far beyond a single fine and sends a clear message: cookie-related data protection rules must be taken seriously.

A lease may look like a relatively straightforward transaction. In practice, however, some of the most costly landlord-tenant disputes arise not from the amount of rent, but from issues that received too little attention when the agreement was signed: who was actually entitled to lease the property, when a fixed-term lease can be terminated, who bears repair costs, what happens to the security deposit if the property is sold, or who pays to reinstate the premises at the end of the term.

For international investors, acquiring or establishing a business in Hungary involves more than negotiating commercial terms. Mergers, acquisitions, and joint ventures may require approval from the Hungarian Competition Authority (“HCA”) before they can be completed. Failure to comply with merger control rules can result in significant fines, delays, or even the prohibition of a transaction.

At the beginning of the summer, the regulations governing the land registry in Hungary were amended, introducing significant changes affecting owners of so-called garden plots in the outskirts ( in Hungarian: “zártkerti ingatlanok”), such as weekend houses, garden homes, and similar plots. The practical benefits, however, will largely depend on the location and on whether the local municipality allows their application.

The EU AI Act introduces the first comprehensive and binding regulatory framework for artificial intelligence in the European Union. From 2026, Hungarian companies that develop, deploy or use AI systems will be subject to extensive legal, governance and documentation obligations, with enforcement risks comparable to those under GDPR.