Création d'une société en Hongrie

FAITES DÉFILER LE TABLEAU HORIZONTALEMENT

Important : le droit d'un non-résident de détenir la société ne lui confère pas automatiquement le droit de vivre, de travailler ou de la gérer depuis ce pays. L'immigration, le permis de travail, la substance, le lieu de direction effective et la résidence fiscale sont évalués séparément.

• —EU services/technology with Hungarian or regional customers and documented operations.
• —Trade, distribution and operating subsidiaries with a local seat, accountant and bank plan.
• —Joint ventures and investment projects suited to a Kft, Zrt or partnership.

• —Korlátolt felelősségű társaság (Kft), a private limited company with capital of HUF 3,000,000.
• —Zártkörűen működő részvénytársaság (Zrt), a private joint-stock company with capital of HUF 5,000,000.
• —Nyilvánosan működő részvénytársaság (Nyrt), a public joint-stock company with enhanced capital/market regulation.
• —Betéti társaság (Bt) and közkereseti társaság (Kkt), limited/general partnership forms.
• —A Hungarian branch of a foreign company.

• —The company-registration application is filed exclusively electronically by a Hungarian lawyer/legal representative.
• —A Hungarian registered seat, foundation deed/articles, managing director(s), capital and representation rules.
• —There is no general resident-director requirement; a foreign person/entity without a Hungarian address generally appoints a delivery agent for official documents.
• —Capital-contribution timing and dividend restrictions are set out in the deed and must be observed in practice.
• —The company must use electronic administration and arrange local accounting/tax communication.

• —A passport or other acceptable ID for every founder, director, signatory and ultimate beneficial owner (UBO).
• —Current proof of residential address and tax residence for every person subject to verification.
• —A transparent ownership chart through to natural persons; a corporate participant also provides an extract, constitutional documents, good standing and an investment resolution.
• —A description of the activity, markets, counterparties, expected turnover, source of funds and source of wealth, supported by evidence.
• —Lawyer mandate, formation deed/articles, seat-use consent, capital plan, managing-director declarations and signature specimens.
• —A delivery-agent appointment for applicable foreign founders/officers and official-contact details.
• —Apostilled/certified corporate-founder documents and Hungarian translations as directed by the lawyer.

1. 01Select Kft/Zrt/branch and review activity, capital, seat, management, tax and delivery-agent needs.
2. 02Complete lawyer AML and agree the deed/articles, capital schedule, officers and signing method.
3. 03The Hungarian lawyer converts/executes documents as permitted and files the qualified electronic company application.
4. 04After registration, set up tax/local-business tax, VAT/payroll, accounting, UBO and the bank-account workflow.

• —A Hungarian company files corporate-income-tax and local-business-tax returns; current rates/base and incentives are checked for the period.
• —VAT, payroll/social contributions, withholding and innovation-related levies depend on activity and size.
• —Related-party transactions, financing and foreign management require transfer-pricing, PE and residence analysis.

Aperçu général, sans constituer un conseil fiscal ou juridique personnalisé. Les règles sont revérifiées avant le dépôt.

• —A Hungarian resident company generally needs a domestic corporate payment account; the selected bank conducts independent AML/KYB.
• —Lawyer acceptance and company-court registration do not guarantee an account; UBOs, delivery agent, management and source of funds are disclosed.

• —Annual financial statements are published through the official electronic reporting system.
• —Corporate/local-business tax, VAT/payroll returns and continuous accounting/e-administration.
• —Updates to the company court, UBO, seat, directors, delivery agent and capital following changes.

• —A deferred capital schedule and related dividend restrictions must not be presented as no capital obligation.
• —Missing official electronic communications or delivery-agent notices creates procedural and tax risk.
• —Incorporation does not disapply UBO disclosure, AML/KYC or sanctions screening by the registrar, notary, provider, tax authority or financial institution.
• —The place of incorporation does not automatically determine tax residence: effective management, permanent establishment, CFC rules and the owners' personal residence require separate analysis.
• —Registration does not grant a licence, residence or work rights and does not guarantee a bank or EMI account.

• —Coordination of the mandatory Hungarian lawyer, seat, delivery agent, capital, e-administration and accountant/bank hand-off.
• —Comparison of entity forms, ownership structure, governance, tax links and substance requirements before filing.
• —Coordination of the address, notary, lawyer or authorised representative, translations, apostille and the corporate pack.
• —Preparation of a verifiable KYB data room and responses to legitimate compliance requests without promising a bypass, approval or timing.
• —Accountant hand-off and creation of an accounts, tax, VAT, payroll, UBO, licence and registry compliance calendar.

Le contenu exact de l'offre Basic et toutes les exclusions figurent dans la section tarifaire ci-dessus. Les structures non standard et les coûts externes sont convenus avant paiement.

Exigences vérifiées le 9 août 2026. Avant le dépôt, nous revérifions les règles, formulaires, frais et restrictions auprès de l'autorité d'immatriculation.