Last reviewed 21 Aug 2023
| Name in local language | Registrable in commercial register / legal entity | Minimum capital | Sole-shareholder company | |
| Limited liability company | Korlátolt Felelősségű Társaság (Kft.) | yes / yes | HUF 3,000,000 (EUR 7,500), HUF 100,000 (EUR 250) per shareholder | yes |
| Stock company
public |
Nyilvánosan Működő Részvénytársaság (Nyrt.) | yes / yes | HUF 20,000,000 (EUR 50,000) for public | yes |
| Stock company
private |
Zártkörűen Működő Részvénytársaság (Zrt.) | yes / yes | HUF 5,000,000 (EUR 12,500) for private | yes |
| Cooperative | Szövetkezet | yes / yes | no | no |
| General partnership | Közkereseti Társsaság (Kkt.) | yes / yes | no | no |
| Limited partnership | Betéti Társaság (Bt.) | yes / yes | no | no |
| Registered branch office | Fióktelep | yes / no | no | n / a |
| Permanent establishment | Telephely | no / no | no | n / a |
| Capital tax / registration fees | Written form / Notarisation or counter-signature by lawyer | Tax transparency | Registration with tax authorities | Statutory audit (revenues more than HUF 300 million (EUR 855,000), resp. number of employees > 50) | |
| Limited liability company | – / registration in commercial register, changes in commercial register entries | yes / yes | no | yes | Where revenues exceed HUF 300 million (EUR 750,000), resp. number of employees > 50 |
| Stock company | – / registration in commercial register, changes in commercial register entries | yes / yes | no | yes | Where revenues exceed HUF 300 million (EUR 750,000), resp. number of employees > 50 |
| Cooperative | – / registration in commercial register, changes in commercial register entries | yes / yes | no | yes | Where revenues exceed HUF 300 million(EUR 750,000), resp. number of employees > 50 |
| General partnership | – / registration in commercial register, changes in commercial register entries | yes / yes | no | yes | Where revenues exceed HUF 300 million (EUR 750,000), resp. number of employees > 50 |
| Limited partnership | – / registration in commercial register, changes in commercial register entries | yes / yes | no | yes | Where revenues exceed HUF 300 million (EUR 750,000), resp. number of employees > 50 |
| Registered branch office | – / registration in commercial register, changes in commercial register entries | yes / yes | n / a | yes | obligatory |
| Permanent establishment | - / - | - / - | n / a | yes | no |
Exchange rate: EUR 1 = HUF 400 (rounded)
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Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
