Let our experts handle your CIT and LBT tax returns!
Our focus is on your business!
Based on the NAV’s 2025 audit plan, corporate income tax (CIT) returns will continue to be a priority—particularly the examination of tax incentives, use of development reserves, and transfer pricing documentation. Furthermore, entities subject to the global minimum tax should expect audits in relation to so‑called “covered taxes” under the 2024 regime, namely CIT, energy‑supplier income tax, and the innovation contribution (which shares its tax base with local business tax – LBT).
More than 200 companies have already chosen our services.
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Challenges
Avoid sanctions with our support!
Any tax shortfall identified during a tax audit that remains unpaid by the due date qualifies as a tax deficiency. A tax penalty of 50% may be imposed on the deficiency—or 200% if the shortfall is linked to the concealment of revenue, falsification or fabrication of invoices, books, or records, or their alteration or destruction. Additionally, a late payment interest may be charged on the tax deficiency from the original due date until the date of the audit report, for a maximum of three years. The rate is calculated per calendar day, based on the central bank base rate effective at the time of delay, increased by 5 percentage points, divided by 365. (The current base rate is 6.5%, but it has reached 13% in recent years.)
No problem if you've already submitted your tax returns.
Prior to the commencement of a tax audit, errors affecting the tax base or the amount of tax may be corrected through self-revision. The self-revision interest is calculated per calendar day, based on the central bank base rate effective at the time of delay (currently 6.5%), divided by 365. By submitting a self-revision return, taxpayers are exempt from tax penalties and default surcharges. Furthermore, by settling the tax shortfall and the self-revision interest, they are also relieved from late payment interest
Changing Economic Environment – Evolving Expectations for Tax Calculations
The dramatic shifts in the international economic landscape in recent years have significantly impacted the revenue and cost structures of businesses. As a result, beyond merely avoiding tax risks, it has become increasingly important to carefully consider all tax planning strategies and available tax incentives provided by legislation when calculating annual tax liabilities.
Let us handle your CIT and LBT filings—so you can stay focused on your business.
Who is our service for?
This service is ideal for companies that:
Your group qualifies as an in-scope group under the global minimum tax rules
Have made or are planning to make significant investments
Conduct research and development activities
Have reported high volumes of pass-through services and subcontractor expenses
They must apportion their LBT base across several local municipalities
Conduct business activities with affiliated companies
Plan to utilize available tax benefits
They expect their final tax liability to be substantially lower than the tax prepayments made, and therefore intend to file for a significant tax refund.
Benefits
Why turn to us for support?
We uncover tax base modifications that may have been omitted or misstated in the course of tax computation.
We identify and examine in detail any further tax base deductions the company may rightfully apply under current tax legislation.
We pay close attention to costs not related to core business activity that increase the tax base.
We conduct a compliance review to ensure that any tax base deductions related to R&D activities meet all statutory requirements.
In cases where CIT benefits—e.g. development tax allowance or tax incentives for energy-efficient investments—are utilized, we examine the fulfillment of all statutory conditions. Moreover, as part of our calculation review, we also identify potential tax incentives that the company may still be entitled to claim.
Where the company has not fully exercised its right to allocate corporate income tax (CIT) advances—whether monthly or quarterly—we review the extent to which further tax offerings can still be made.
We specialize in the accurate allocation of LBT across municipalities.
We assess transfer pricing obligations and support with compliant arm’s length pricing for related-party transactions.
We assist with both finalizing the calculations and completing the necessary tax returns, as needed.
We can handle the full tax calculation and filing process—even submit the return on your behalf, if authorized.
Customers
Our group in the numbers
150+
Professionals in our group
50+
Professional publication per year
15+
Years professional experience
250+
Satisfied clientels
Your business at the center
We will find the best tax options for you!
Stay audit-ready – we take care of your CIT and LBT filings.
Avoid penalties due to simple errors – have your tax return professionally reviewed with us.
Legitimately reduce your tax liability by utilizing all available options.
Your company
Optimize your available tax incentives with the guidance of our experts.
CIT or LBT issues? We have the answer.
We turn complex tax challenges into clear solutions – with full support from self-audit to submission.
Testimonials
Our clients said
Accounting
"The company is characterised by a systemic approach, professionalism and a cooperative attitude. We were able to easily align our ideas with the accounting department, and now we have quick access to up-to-date information, which makes our planning much easier.
Péter Hegyháti
CEO - HEPENIX Kft.
Tax optimization
Enikő Bakó
CEO - Pan–Italia Kft.
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FAQ
Frequently Asked Questions
We've been providing tax advice for over a decade, and we've worked with over 100 companies, so many questions have come up. We've put together the most important ones so you don't have to, and to make our service completely transparent.
Who does the payroll? Is it always different colleagues or a dedicated professional team?
We provide a dedicated payroll administrator and payroll team leader for all our clients, who will carry out the payroll tasks of the company on a monthly basis from the initial meeting onwards.
How does the handover process work? What is the opening fee for?
Within our group, we have a dedicated opening team for handover. We do this to ensure that the day-to-day work can be left to the colleagues who are doing the day-to-day work and that the necessary payroll material can be received in parallel. During the opening process, the company is set up in the Key-Soft system, the payroll data for the previous month of the year are recorded and the system is parameterised. In addition, during an opening meeting, the processes will be set up (transfer of time data, transfer of holiday, sick leave, etc. data, tasks related to social security administration, setting up processes, format of payrolls, transfer files, etc.)
Which payroll software do you use? Do I have to pay the licence fee separately?
Our group uses the payroll software Kulcs-Soft. Every two years, we review the software on the market to see which is best suited to our processes and customer needs. Both the payroll module and the client interface of Kulcs-Soft are user-friendly and easy to use.
Our monthly service fee includes the software license fee, the customer does not need to register, create a user profile and pay a monthly/annual fee for the software.
What is the format for the transfer of payroll data?
Az elkészült bérszámfejtést követően minden munkavállalónak az előre beállított magán e-mail címére, jelszóval védett bérjegyzéket küldünk. A cégvezetőnek (vagy pénzügyesnek/ pénzügyi vezetőnek) a teljes cég béradatait átküldjük PDF, Excel, Csv formátumban. Továbbá utalási fájlt készítünk (az ügyfél által használt bank formátumában) az utalandó bérekhez és a járulékokhoz is, ezzel időt megtakarítva az ügyfélnek, valamint kiszűrve a hibázás lehetőségét az utalandó bérek, bankszámlaszámok, devizanemek terén.
Do they take full responsibility for the services provided?
We take full responsibility for our work. We also have liability insurance, which fortunately we have never needed before. We submit all related tax returns through our own client portal, not the client's, ensuring that in the event of a dispute or penalty, the tax authorities do not take the option of fining the client.
Is it possible to request access to Kulcs-Soft?
Yes it is possible, we can provide "Read - read only" access to the system. Also, if you are using the Key-Soft web presence, Scheduler modules, we can set up the necessary access to the system to upload payroll data, time data, leave data to the system.
Is your contract of limited or unlimited duration?
Our contract is open-ended, with 2 months' notice.
Contact
Contact us!
Our colleagues in 24 hours will provide you with further details.
91-93. Budafoki út, Budapest, 1117
IP West Office Building 4th Floor
