Publications
Trust Quarterly review
A trust is a legal instrument whereby the settlor transfers trust assets to the trustee, who is then bound to manage the trust assets for the benefit of the beneficiaries….
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Economy and Law: Fiduciary management and Real Estate
The provisions of Act V of 2013 on the Civil Code (hereinafter: the Civil Code) concerning fiduciary property management contracts create the possibility that anything that has a legal possibility to transfer ownership may form part of the property managed by the fiduciary trustee.
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Pre-Immigration Tax Planning
There are three ways a country can define its tax borders: citizen-based, residence-based and territorial. A citizen-based tax system taxes all income earned by the citizen, regardless of where that citizen lives or where the income is earned.
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The Hungarian trust – facts and misunderstandings
In this article, Dr. Gábor B. Szabó reviews the facts and misunderstandings related to the legal regulation of trusts in Hungary.
Link to publication The competitive edge
The Hungarian parliament recently adopted a new act under the title of “Increasing the legal competitiveness of the business environment”. In this article, Dr Gábor B. Szabó delves into this new legislaton.
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