Set up your company in Hungary, a premier EU holding location
Hungary offers on of the most favourable holding regimes within the EU. 0% tax rate may be achieved on capital gains arising from participations and IP assets. Contact us and we will be happy to advise you in detail.
0%
tax on capital gains
0%
tax on incoming dividends
0%
tax on outgoing dividends
5%
tax on IP license profit
10%
general tax rate
0%
tax on sale of IP asset
Frequently asked questions
What is the minimum number of shareholders?
For the incorporation of a KFT or a ZRT company a minimum of one quotaholder / shareholder is required. Owners of single-member companies may be subject to stricter liabilities in case of insolvency procedures.
What is the minimum number of directors?
Both a KFT or a ZRT companies can be managed by one or more directors. A ZRT company may have a board appointed for the management of the company.
What is the minimal share capital?
A KFT can be registered with a share capital of HUF 3.000.000,- and a capita of HUF 5.000.000,- is required for the incorporation of a ZRT company.
Can overseas / offshore companies registered as shareholders?
Yes, there is no restriction against the registration of offshore companies as quotaholders or shareholders.
Is there any withholding tax on dividends paid to offshore shareholders?
No, Hungary does not impose withholding tax on any dividends paid to the corporate shareholder or quotaholder.
Is accounting / audit required?
Accounting and reporting is required, audit is subject to conditions.
What services do you provide?
Being a law office we primarily provide structural consulting and tax advisory services, and we proceed as the legal representatives in the company registration proceeding in front of the Registry. We may also provide statutory agent services for overseas shareholders or managers.