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  19/12/2024

  Hungría

  Hungary to make major changes to legal costs in Hungary: what you need to know

  Starting in 2025, Hungary will implement comprehensive reforms to its legal cost structure, reshaping both court fees and lawyers’ fees in significant ways. These changes, set out in two separate pieces of legislation, will modernise the legal framework, ensure fairness, and better reflect the complexity of legal proceedings. The following article breakdowns the relevant changes and their implications for litigants and businesses.New Rules for lawyers’ FeesA recently promulgated ministerial decree that comes into effect on 8 February 2025 will replace the obsolete legislation currently...

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  11/12/2024

  Belgium

  Belgium’s new Private Investigation Act: What employers need to know

  The Belgian Private Investigation Act, which will replace the 1991 Act regulating private detective activities, introduces significant changes that employers must address. With the Belgian parliament’s passage of the Act on 8 May 2024, and its publication in the Belgian Official Gazette on 6 December 2024, the Act has come into force and employers should act now to ensure they are compliant.A. Key highlights for employers1. Modernisation of the legal frameworkThe Act reflects advancements in investigation methods and aligns with GDPR standards, safeguarding individual rights while supporting...

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  04/12/2024

  Hungría

  Hungary to introduce new statistical cla­s­si­fi­ca­tion for economic activities on 1 January 2025

  As of 1 January 2025, a new version of the statistical industrial classification of activities (NACE’25) will replace the currently applicable classification system (NACE’08). The change was mandated by EU legislation, and as a result from 1 January 2025 economic activities pursued by Hungarian companies must be classified according to the new NACE’25.Hungary’s parliament has just adopted the act outlining the obligations of Hungarian companies regarding the upcoming changes to the activity-classification system specified below.Until 31 January 2025, the National Tax and...

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  02/10/2024

  Hungría

  Hungary begins im­ple­me­n­ta­tion of EU AI Act with passage of Resolution

  The Hungarian government has issued Resolution 1301/2024. (IX. 30.), which establishes the foundation for creating the body responsible for implementing the tasks required by the EU AI Act. In issuing this resolution, Hungary has begun preparations for enforcing the regulation, which means that companies should now prepare for compliance by reviewing the AI systems they use, assessing these systems' alignment with the EU AI Act's requirements, and preparing the necessary risk management documentation to ensure transparency, accountability, and safety.Hungary’s new enforcement body will:Operate...

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  06/08/2024

  Hungría

  EU Commission finetunes the Foreign Subsidies Regulation: insights into the latest Guidance

  On 26 July 2024, the European Commission released a staff working document that clarifies the Commission’s substantive test under the Foreign Subsidies Regulation (FSR). This document serves as a valuable supplementary resource to FSR case-law and provides insight into how the Commission will conduct FSR assessments. Although this document is not binding, it may also prove highly beneficial for companies in evaluating and managing FSR risks.What are FSR procedures?The preamble to the FSR states that existing EU instruments do not address distortions caused by foreign aid, prompting the Commission...

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  26/07/2024

  Italia

  Ruling no. 148/2024: tax exemption for dividends and capital gains realized by foreign funds - requirements

  The Italian Tax Authority (“ITA”), with the ruling no. 148/2024 published on July 11, 2024, confirms the application of the exemption regime - introduced by Article 1, paragraph 633, Law No. 178/2020 ("Budget Law 2021") - for Italian source dividends as well as capital gains deriving from the disposal of qualified participations realized by foreign investment funds, as better defined below.First of all, it should be recalled that the aforementioned Budget Law 2021 introduced the exemption regime for Italian-source income, consisting of dividends and capital gains (or capital losses)...

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