Las normas contables cambiarán a principios de 2023: ¿está preparada tu empresa?

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 […]
¡Preparados, listos, ya! Hungría abre el mercado de las apuestas deportivas online

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 […]
Academia Jurídica NZP

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 […]
Actualización rentable de contratos antiguos o de las condiciones generales

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 […]
Nunca ha sido tan fácil convertir una Kft. húngara en una GmbH alemana

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 […]
Entrada de ciudadanos coreanos en Hungría con fines laborales y turísticos
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 […]
El juicio por exceso de velocidad continúa: ¿Es posible ser acusado de homicidio por negligencia sin haber participado en el accidente?

After the two defendants had agreed to hold an illegal motor-vehicle race on the B 229 road near Arnsberg, a collision occurred during the race with a vehicle that was not participating in it. There were a total of five passengers in the car, one of whom lost his life as a result of the […]
No toques la batería electrónica

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 […]
Desestimación de la demanda: no procede indemnización por daños morales derivados de la cuarentena tras regresar de una zona de riesgo

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. […]
¡Atención, accionistas de sociedades de responsabilidad limitada austriacas y alemanas!

Brexit has not only had economic consequences; it has also brought a wide range of implications for company law. In its recent case law, the Austrian Supreme Court held that British companies with their administrative seat in Austria lose their legal capacity after Brexit (27 January 2022, 9 Ob 74/21d). The Austrian Supreme Court thereby […]