Autor: Vajk Varai-Jeges

Anfang 2023 ändern sich die Rechnungslegungsvorschriften – Ist Ihr Unternehmen darauf vorbereitet?

As of 1 January 2023, the Hungarian Accounting Act (Act C of 2000) was amended in more than forty places, together with Government Decree No. 479/2016 (XII. 28.) on the specific reporting and bookkeeping obligations of certain other organisations subject to the Accounting Act. Among the newly introduced changes, there are provisions for which businesses […]

Auf die Plätze, fertig, los! Ungarn öffnet den Online-Sportwettenmarkt

Online sports betting providers from other EU Member States are already at the starting line: Hungary is abolishing the state monopoly on the online sports betting market and, from 1 January 2023, will allow free market access for providers from the European Economic Area. So, will everything be simple now? In gambling law, too, prevention […]

NZP Legal Academy

After many years of lecturing at universities, bar associations, the German Lawyers’ Institute, foreign chambers of commerce and industry, and other professional training institutions, establishing our own NZP Legal Academy was a natural next step. Tailored to the specific needs of your company and drawing on extensive lecturing and practical experience, we train and sensitise […]

Kostengünstige Anpassung alter Verträge oder Allgemeiner Geschäftsbedingungen

You do not always have to reinvent the wheel. In business practice, it is often more cost-effective and sensible simply to adapt and update purchase, supply, distribution agreements or general terms and conditions already in use in individual points to reflect changed circumstances or market risks. This is particularly the case where the contract used […]

Noch nie war es so einfach, eine ungarische Kft. in eine deutsche GmbH umzuwandeln

As of early September, the cross-border conversion and relocation of companies has become simpler thanks to the new European Union directive-based regulatory framework. The newly transposed rules, which are set out in the provisions of Hungarian Act CXXIV of 2021 (the “Act”), have been applicable since 1 September 2022. The previous rules on conversions: Until […]

Einreise koreanischer Staatsangehöriger nach Ungarn zu Arbeits- und Tourismuszwecken

Employment in Hungary A Korean citizen may obtain a residence permit for employment purposes if the purpose of their stay in Hungary is to perform actual work for, or under the direction of, another person for remuneration by establishing an employment relationship. This also includes an employment contract concluded with an executive officer or any […]

Fortsetzung des Raserprozesses: Anklage zur Fahrlässigen Tötung trotz Nichtbeteiligung an einer Kollision?

Nachdem sich die beiden Angeklagten darauf geeinigt hatten, auf der B 229 in der Nähe von Arnsberg ein illegales Autorennen zu veranstalten, kam es während des Rennens zu einer Kollision mit einem Fahrzeug, das nicht an dem Rennen teilnahm. In dem Auto befanden sich insgesamt fünf Insassen, von denen einer infolge des […] ums Leben kam.

Finger weg von E-Drums

A Tyrolean resident sued his neighbour for an injunction on the grounds that the neighbour’s son was playing e-drums, which he considered to constitute a noise nuisance. As Section 364(2) of the Austrian Civil Code provides, the owner of a property may successfully bring an action for an injunction if the effects emanating from a […]

Klage abgewiesen: Kein Anspruch auf Schmerzensgeld aufgrund von Qualen infolge einer Quarantäne nach der Rückkehr aus einem Risikogebiet

The Regional Court of Frankfurt am Main heard a claim brought by travellers returning from Greece who sought compensation for pain and suffering because they had been required to quarantine after returning from a risk area. The quarantine order was based on the Corona Quarantine Ordinance of the State of Hesse dated 26 November 2020. […]

Österreichische und deutsche Limited Gesellschafter aufgepasst!

Der Brexit hat nicht nur wirtschaftliche Folgen gehabt, sondern auch weitreichende Auswirkungen auf das Gesellschaftsrecht mit sich gebracht. In seiner jüngsten Rechtsprechung hat der Oberste Gerichtshof entschieden, dass britische Gesellschaften mit Verwaltungssitz in Österreich nach dem Brexit ihre Rechtsfähigkeit verlieren (27. Januar 2022, 9 Ob 74/21d). Der Oberste Gerichtshof hat damit […]