NEWSROOM

Significant Changes of the Development Tax Regulations

On 8 December 2025, a draft amendment to the Government decreeon the development tax allowance was published for public consultation, proposing significant changes. The public consultation period closed on 16 December 2025 without any substantive comments, and the amendments entered into force in January 2026.

EU Court: Hungary Infringed the Freedom of Establishment by Introducing Additional Mining Fees

In January 2026, the Court of Justice of the European Union (CJEU) ruled that Hungarian legislation that has introduced additional mining fee obligations violates the principle of freedom of establishment.

Pay Later or Regulated Credit? Hungary Redraws the BNPL Line

Buy Now, Pay Later (BNPL) is a short-term deferred payment solution that allows consumers to receive goods or services immediately and pay later, typically interest-free if payment is made on time.

Hungary Adopts New Rules on Global Minimum Tax and Tax Transparency

In November 2025, the Hungarian Parliament adopted an act introducing further amendments to the legal framework governing international tax cooperation and transparency.

Challenges facing the Eastern European electricity market

From 1 January 2026, the EU’s Carbon Border Adjustment Mechanism (CBAM) took full effect. Despite debates, there is no postponement. Most electricity generation companies in the Western Balkans will be heavily affected, as their exports to the EU become dramatically less attractive overnight.

The new council dealing with artificial intelligence: the Hungarian AI Council

A new body responsible for the domestic implementation of the EU’s AI regulation has been established, and it held its inaugural meeting on 15 December 2025 at the Ministry of Energy.

Amendments to the Code of Administrative Court Procedure applicable from December 31, 2025

The amendments to the Act on the Code of Administrative Court Procedure (“Kp.” in Hungarian), applicable as of 31 December 2025, primarily seek to improve the efficiency of administrative litigation, address dilatory litigation practices, and accelerate the proceedings of the Curia of Hungary.

The Era of Endless Lawsuits Is Coming to an End

On 10 December 2025, the Hungarian Parliament adopted an act on the amendment of certain laws relating to private law, which, among others, also includes amendments to the Hungarian Code of Civil Procedure. One of the key elements of the legislative package is the introduction of the institution known as procedural limitation into civil procedural law.

Narrowing the Scope of the Cybersecurity Act

With effect from 6 January 2026, an amendment to the Cybersecurity of Hungary significantly narrowed the scope of organizations subject to the NIS2 obligations.

Hungary Updates Wind Power Regulations

On 24 December 2025, the latest amendment to the Government Decree on the Basic Regulations for Urban Planning and Construction Requirements (abbreviated as TÉKA in Hungarian) was enacted. This update is part of a broader legislative effort addressing the placement and permitting of wind turbines and wind farms, alongside revisions to the Electricity Act, its implementing regulations, and the Hungarian Architecture Act.