Employees of Foreign Employer in Hungary

There are special rules and regulations for those employees, who work in Hungary for a foreign employer. If the employer is not present in Hungary, he can choose to either register at the tax authorities and administer the payroll related taxes and contributions through a representative, or he can leave the administration and the payments to his employee in Hungary. In this case the employer pays all the taxes and contributions as well to the employee, who will be responsible to forward them to the tax authority.
If you are interested in this solution, please contact us at contact@leinonen.hu.

Recent Posts

Digital Receipt Reporting in Hungary - Leinonen Hungary
1 day ago

Digital Receipt Reporting in Hungary: What Changes from September 2026

Hungary has introduced a new obligation for businesses that issue receipts outside the existing online cash register network. From 1 September 2026, these businesses must…

Continue reading
Dividend Tax in Hungary - Leinonen Hungary
October 5, 2026

Dividend Tax in Hungary: What Individual and Corporate Shareholders Pay

How a dividend paid by a Hungarian company is taxed depends entirely on who receives it. Corporate shareholders and individual shareholders face very different rules,…

Continue reading
Why Hungary Has the Lowest Corporate Tax Rate in the EU - Leinonen Hungary
August 24, 2026

Why Hungary Has the Lowest Corporate Tax Rate in the EU

Hungary applies a single flat corporate income tax (CIT) rate of 9%, the lowest standard rate anywhere in the European Union. The rate has stood…

Continue reading