Szmicsek Sandor Senior Partner, Tax and Legal Services
Sándor Szmicsek is head of the tax advisory services department of Mazars, partner. Besides his work in coordinating his team of experts, he is a key advisor in missions of his specialisation: transfer pricing and international taxation.
He has edited the Hungarian version of the OECD guide on transfer pricing.
Mr. Szmicsek speaks English and Hungarian.
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Pages associated to Szmicsek Sandor
Services
- Tax consultancy and tax planning services
- Tax relief for employers of unskilled workers
- Real-time data disclosure
- VAT planning- a more efficient business structure
- COVID- 19 Global Tax and Law Tracker
- Coronavirus: useful tasks for companies
- VAT consultancy – The VAT treatment of International transactions
- Foreign VAT refund
- Automatic domestic purchase report services
- Real-time data disclosure
- Transfer Pricing databases from Mazars
- Company portal registration and company portal representation in Hungary
- Other services
- PIT, social tax and SS advisory services
- VAT registration and VAT compliance services
- Electronic invoicing
- VAT compliance services
- Customs and excise duty advisory services
- Fiscal representation in Hungary
- Overview of invoicing system
- EKAER consultancy
- VAT planning- a more efficient business structure
- Coordinating tax registration abroad
- Corporate tax
- Cost- efficient promotions
- Advertising tax
- Continuous supply of goods and services
- Reducing the environmental product fee- planning and optimisation
- Legal services
- Tax representation and tax due diligence – managing tax risks
- Taxation of international employment - Expatriate services – tax return preparation for private individuals
- VAT advisory services
- Flat-rate tax and legal consulting service
- Transfer pricing
- Tax advisory and legal services
Insights
- The EPR fees have been announced. How will this affect the environmental product charge?
- The windfall tax is to remain in effect
- Mazars Central and Eastern European tax guide 2023
- Changes in the rules concerning the reimbursement of commuting expenses
- What is a whistleblowing system?
- The deadline of 31 May for the declaration of CIT, local business tax and innovation contribution for 2022 is approaching
- Tax audits in 2023
- Extended Producer Responsibility scheme to start from 1 July 2023
- Tax Webinar- The audit plan of the National Tax and Customs Administration (NAV) for 2023, the pitfalls of annual tax calculations
- Adó Webinárium - Fókuszban a 2023-as legfontosabb változások
- The autumn tax bill has been submitted
- An important change for SZÉP cards: the provisions regarding unused amounts have been changed
- Choosing to enter into corporate income tax groups until 20 November
- The eVAT is on the agenda again
- The focus is on energy efficiency
- Doing business in Hungary 2022
- Global Minimum Tax
- New KATA Act passed by Parliament
- The regulation of cross-border transformations, mergers and de-mergers of limited companies from 1 August 2022
- Windfall tax and additional tax increases: the Government Decree is published
- Windfall tax and additional tax increases: waiting for further details
- Mazars Central and Eastern European tax guide 2022
- New rules of teleworking (home office)
- The deadline of 31 May for the declaration of corporate income tax, local business tax for 2021 is approaching
- Tax Webinar- Taxation aspects of providing support and employment for refugees
- A new form of support to assist the employment of Ukrainian refugees
- Ban on the export of cereals: The government decree restricting exports has been promulgated
- Tax refund for parents - useful information and tasks after the advance tax credits of 15 February 2022
- Summary for employers about the taxation of Covid related benefits
- The deadline for data submission concerning the building and land tax is approaching!
- What to pay attention to before the end of the year?
- Sok cégnek talált pénz az EUB döntése
- Amendment of the Civil Code effective as of 1 January 2022
- The 'late' autumn tax package is in front of Parliament
- VAT refunds on irrecoverable debts - The deadline is expiring soon
- Jövőre megváltozik a brit állampolgárok jogállása
- Labor law aspects of compulsory coronavirus vaccination
- Tax Webinar- The most significant changes in 2022
- Brexit - status of British citizens in Hungary from 2022
- Tax refund could be due to foreign expatriates, too
- Register of ultimate beneficial owners "UBO" (ultimate beneficial owner)
- Attention: important deadline! Choosing to enter into corporate income tax groups until 20 November
- The extension of EKAER obligation to construction materials is prolonged until January
- The Government Decree on the detailed rules of the personal income tax refund has been published
- The deadline for submitting refund applications for VAT paid abroad is approching
- Itt a NAV útmutatója a transzferár adatbázisok használatához
- The use of transfer pricing databases – NAV communication
- Megjelent a Mazars 2021-es közép- és kelet-európai Adóbrosúrája
- Mazars Central and Eastern European tax guide 2021
- Extended! SZÉP cards and other tax reliefs
- Deadline of corporate income tax – extended or not?
- The spring tax bill has been submitted - here are the most important changes
- Are you ready for LIBOR transition?
- Corporate income tax – possibilities for reducing the amount of CIT
- Tax reliefs in the state of emergency – third wave
- Current news concerning the rehabilitation contribution
- Brexit: A new era from 1 January 2021
- Vocational training contributions from 1 January 2021
- Doing business in Hungary 2021
- After EKAER, here comes the BIREG system. But what does it mean for the stakeholders?
- Cafeteria plan benefits in the first half of 2021
- OECD’s Guidance on the transfer pricing implications of the COVID-19 pandemic appeared
- New EKAER rules from 2021
- Mire érdemes figyelnünk az év vége előtt?
- What to pay attention to before the end of the year?
- Year-end transfer pricing tasks and surprises under the Christmas tree
- Let’s collect all the information: what will change in taxation from 2021?
- Mazars Tax Webinar- The most significant tax changes in 2021
- New tax breaks and government decrees introduced in connection with the state of emergency
- Autumn tax package submitted to parlament
- The taxation effects of the new system of adult education
- Attention! Important deadline! Choosing to enter into corporate income tax groups until 20 November
- The deadline for submitting refund applications for VAT paid abroad is approaching
- The pandemic may also affect the tax liabilities of cross-border commuters
- The new rules of product warranty
- Jó, ha tudjuk, melyek a legfontosabb Tbj. törvény változások
- NAV to audit the use of CIT credit for energy efficiency increasing investments
- Deadline for reports on cross-border tax structures have been extended
- Changes in the system of KATA from 2021
- Changes in social security laws – things you should pay attention to in the summer of 2020
- Ellenőrzési célpont lehet a multik transzferár-nyilvántartása
- Mazars Central and Eastern European Tax Guide 2020
- Coronavirus - Taxation treatment of donations
- How to ensure the transition from 2019 to 2020 in terms of transfer pricing?
- The most recent changes in tax laws
- Corporate income tax return 2019 - What you should pay attention to?
- Társasági adó 2019 - Mire érdemes figyelni?
- Kurzarbeit details
- New retail tax act & the amendment of the CIT act
- COVID 19- Business Guide for Central and Eastern Europe
- Kurzarbeit 2.0
- Coronavirus- Details on tax relief measures finally published
- Kurzarbeit 2.0- Megéri vagy nem? Kalkuláljon velünk!
- Veszélyhelyzet miatti jogi változások elektronikus lehetőségekkel kiegészülve
- Business partner checking- did you think of the possible risks?
- Additional endangered sectors added
- Further changes in employment and company law due to the state of alarm
- Special tax on retailers, returned
- Reduced working hours (Kurzarbeit) and state subsidized R&D activities
- Transfer prices in times of coronavirus
- The scope of endangered sector has been expanded
- Deadline for reclaiming VAT on certain bad debts claims expires on 21 April 2020
- A koronavírus aktuális hatásai munkajogi és adózási szempontból
- Mazars: Ezeket is érinti a minimálbér változása!
- Measures of economic protection: here is the second pack
- Important changes from 1 July concerning online invoice data supply
- Here are the first measures of economic protection
- Szerződések teljesítése vis maior esetén
- Options in case of temporary tax-related difficulties
- Not enough work for the employees
- Végleges iránymutatás a kapcsolt vállalkozások pénzügyi ügyleteit illetően
- Related party financial transactions
- Increased minimum wage and its effects in 2020
- VAT Consultancy - The VAT treatment of international supplies of goods
- EFFECTIVE FROM 1 JANUARY 2020, IT IS POSSIBLE TO RECLAIM THE VAT PAID ON BAD DEBTS
- The taxation of Group Insurances: The grace period will end soon
- What to pay attention to before the end of the year?
- The country by Country Report related deadlines are approaching
- The autumn tax package has been submitted to the parliament - Amendments expected from 2020
- Attention: Important deadline! Choosing to enter into corporate income tax groups until 20 november
- Fine-tuning in the EU'S VAT system - The mysteries of the "Quick fixes"
- Important changes in real-time data supply
- The deadline for submitting foreign VAT reclaim requests is approaching
- Services related to imports: narrowing VAT exemption
- Back to school allowance- let's set the record straight
- Advertisement tax: What next?
- Megjelent a Mazars 2019-es Közép- és Kelet- európai adóbrosúrája
- DECREASING SOCIAL CONTRIBUTION TAX
- What does the proposed tax package for 2020 bring?
- Mazars Central and Eastern European Tax Guide 2019
- Tax groups in the corporate income tax system - Mazars Tax Newsletter 2018/20
- Major changes in tax from 2019
- It will cost less to lease company cars - Mazars Tax Newsletter 2018/19
- Autumn bill submitted to Parliament- Mazars Tax Newsletter 2018/18
- How can multinational companies comply with Hungarian accounting rules? - Mazars Tax Newsletter 2018/17
- VAT treatment of vouchers from 2019- Mazars Tax Newsletter 2018/ 16
- Taxpayers still have time to find alternative solutions for online invoicing! - Mazars Tax Newsletter 2018/15
- Online invoicing is here: what to do if you are not yet ready? - Mazars Tax Newsletter 2018/14
- The 2019 tax package: in the spirit of simplification? - Mazars Tax Newsletter 2018/13
- Mazars Közép- és Kelet- Európai Adóbrosúra 2018
- Have you already prepared for online invoicing? Part 4 - Mazars Tax Newsletter 2018/12
- MAZARS CENTRAL AND EASTERN EUROPEAN TAX GUIDE 2018
- Do not forget to submit a declaration on the unpaid advertising tax - Tax Newsletter 2018/11
- BEPS – yet another substantial international step to counter aggressive tax planning - Tax Newsletter 2018/9
- The income minimum rule – should we always use it? - Tax Newsletter 2018/8
- The tax exemption of screening tests in the framework of insurance – the Tax Authority recommends caution - Tax Newsletter 2018/7
- Personal income tax returns – employers can no longer help, but the Tax Authority will! - Tax Newsletter 2018/6
- The increasing significance of observing deadlines in tax procedures - Tax Newsletter 2018/3
- Company portal, client portal, epaper: e-administration became mandatory from 2018 - Mazars Tax Newsletter 2018/2
- A bank account abroad - Tax Newsletter 2018/1
- Mazars: Boldog új üzleti évet!
- What to pay attention to at the end of the year? - Mazars Tax Newsletter 2017/25
- 2018 tax package approved by Parliament - Mazars Tax Newsletter 2017/24
- The new decree on transfer pricing documentation obligations will soon enter into force - Mazars Tax Newsletter 2017/23
- Social charge reduction could be higher next year than expected! - Mazars Tax Newsletter 2017/22
- Tax Trends 2018- New directions in tax and transfer- pricing
- The relevant form for Country-by-Country Reporting has been published - Mazars Tax Newsletter 2017/21
- Mandatory “company portal” registration: who must do it, by what time, and how? - Mazars Tax Newsletter 2017/19
- The general rules of taxation may become easier to understand - Mazars Tax Newsletter 2017/18
- The public charges payable by several foreign companies may increase - Mazars Tax Newsletter 2017/17
- Tisztázódtak az új típusú társasági adókedvezmény részletei
- Excise duty – possible exemption in case of own-purpose use of lubricant oils – Mazars Tax Newsletter 2017/16
- Clarified details of the new type of corporate income tax allowance- Mazars Tax Newsletter 2017/15
- Egy év haladék a valós idejű számlajelentésre
- Real time data providing - Mazars Tax Newsletter 2017/14
- Mazars: Tavaszi adócsomag 2017
- Country-by-Country Reporting - Mazars Tax Newsletter 2017/13
- Tax package for 2018 announced - Tax Newsletter 2017/12
- Mazars: Jövőre itthon is jelentenek az anyák!
- MAZARS CENTRAL EASTERN EUROPEAN TAX GUIDE 2017
- Advertising tax - Mazars Tax Newsletter 2017/11
- Lubricating oils and the EKAER system - Mazars Tax Newsletter 2017/10
- Spring tax package - Mazars Tax Newsletter 2017/9
- Hungarian CbC regulation approved - Mazars Tax Newsletter 2017/8
- Brexit - It has started - Mazars Tax Newsletter 2017/7
- 10th Annual Mazars' Transfer Pricing Conference
- Training for beginners in transfer pricing
- Advertising tax - Mazars Tax Newsletter 2017/6
- ADÓtraffipax! - Mazars Adóhírlevél 2017/5
- Március 15. Bevallási tervezet, Adóhírlevél 2017/4
- Kis webáruházak, nagy adókönnyítések
- Változott az EKÁER- szabályozás
- EKAER risk guarantee - Mazars Tax News 2017/3
- Termékdíj határidő - Mazars Adóhírlevél 2017/2
- Új év - új szokások Mazars Adóhírlevél 2017/1
- Mazars: Jön a bírság, ha benézi ezt a nullát
- Mazars: dobjon egy üzit a NAV-nak!
- Tax Newsletter 2016/22 - Further tax packages
- Adóhírlevél 2016/21 - Cafeteria 2017 II.
- Adóhírlevél 2016/20 - Év végi checklist
- Adóhírlevél 2016/19 - Védőoltás
- Tax Newsletter 2016/18 - Tax package approved
- Tax Newsletter 2016/17 - Cafeteria
- Tax Newsletter 2016/16 - Tax package 2017, part 2
- Tax Conference 2017
- Tax Newsletter 2016/15 - Swiss Tax Alert
- Mazars: vigyázat, a kiskapuk záródnak!
- Legal newsletter 2016/1 - Rules of Taxation
- Mazars: magyar nyugdíj Floridából
- Tax Newsletter 2016/14 - HU-US social agreement
- Mazars: Miért nem kell az ingyenpénz?
- Mazars: Ki nyer ma?
- Tax Newsletter 2016/13 - EKAER changes
- Tax Newsletter 2016/12 - Luxembourg draft law
- Mazars: EU vagy aú?
- Mi fizetjük a Brexit felét, a britek a másikat
- Tax Newsletter 2016/11 - Brexit and mobile workers
- Tax Newsletter 2016/10 - Brexit - Tax implications
- A Panama- iratok
- Tax Newsletter - Tax package for 2017
- MAZARS CENTRAL EASTERN EUROPEAN TAX GUIDE 2016
- Tax Newsletter 2016/7 - New minimum income
- Tax Newsletter 2016/6 - TP 2015
- Tax Newsletter 2016/5 - Investigation guidelines
- Tax Newsletter 2016/4 - CbC
- Tax Newsletter 2016/2 - Advertising tax saving
- Tax Newsletter 2016/1 - Reliable taxpayer
- Mazars: kerülje el a túltöltést!
- Tax newsletter 2015/14 - Year-end tax checklist
- Adóhírlevél 2015/13- Transzferár módszertan
- Legal Newsletter 2015/4 - Labor Code changes
- Tax Newsletter 2015/12 - Tax bill 2016
- Időszakértők
- Legal Newsletter 2015/3 - Key points on limitation
- Tax Newsletter 2015/11 - Invoicing softwares 2016
- Legal Newsletter 2015/2 - Work schedule for 2016
- Tax Newsletter 2015/10 - Tax law changes for 2016
- Közép- Kelet- Európai Adóbrosúra 2015
- Tax Newsletter 2015/9 - New advertising tax bill
- Dollárpapa nyugdíja
- Tax Newsletter 2015/8 - Advertising tax
- CENTRAL EASTERN EUROPEAN TAX BROCHURE 2015
- Tax Newsletter 2015/7 - US-HU agreement
- Tax Newsletter 2015/6 - NAV guidelines 2015
- Tax Newsletter 2015/5 - CIT saving options
- Tax Newsletter 2015/4 - New EKAER Bill
- Újabb szög a nemzetközi adótervezés koporsójában
- Tax Newsletter 2015/3- New EKÁER bill
- Tax Newsletter 2015/2- EKÁER- new deadline
- Tax Newsletter 2015/1- decree change
- Konverziós averziók
- Tax News 2014/20- Cash register- new obligation
- Kettős reklámadóztatás?
- Legal news 2014/14- Novelties in the Civil Code
- A hitel-tőke konverzió adókockázat
- Newsletter 2014/19- EKAER against vat fraud
- Tax Newsletter 2014/18- Year-end tax checklist
- Newsletter 2014/17- Tax bill for 2015
- Transfer Pricing Services Brochure
- Tax Newsletter: Tax bill for 2015
- Newsletter: BEPS- the first section is completed
- Newsletter: Are you using an invoicing program?
- Newsletter: Advertising tax: less questions?
- Tax Newsletter 2014/12- Advertising tax
- Tax News 2014/11-New regulation on transactions 2.
- Tax News 2014/10- New regulations on transactions
- Mazars CEE Régiós adóbrosúra 2014
- Tax Newsletter 2014/9- Tax allowances
- Legal news 2014/10- 31/05/2014- important date!
- CENTRAL EASTERN EUROPEAN TAX BROCHURE 2014
- Vezetői felelősség az adózásban is
- Tax News 2014/8- Tax allowance of team sports
- 4 éve parkol a magyar adóegyezmény a szenátusban
- Legal news 2014/9- Amendments relating to lien II.
- Tax News 2014/7- Transfer Pricing Documentations
- Legal news 2014/8- Amendments relating to lien
- Tax News 6-Control guidelines of the NTCA for 2014
- NAV vizsgálati irányelvek
- Legal news 7- Rights in REM in the new Civil Code
- Legal news 2014/6- Financial lease contracts
- Legal news 5- Rules of first-loss default surety
- Tax News 2014/5- Financial lease contracts
- Szabályok adóelkerülés ellen
- Tax News 2014/4- End of agressive tax planning
- Legal News 2014/4-The Labour Code will modify
- Legal news 2014/3- Foundations in new Civil Code
- Kiskereskedelmi különadó
- Tax Newsletter 2014/3- Product charge
- Tax Newsletter 2014/2- Changes in transfer tax
- Legal Newsletter 2014/2- Transformation rules
- Leaders' responsibility Conference 13/02/2014
- Tax Newsletter 2014/1- Judgement against VAT laws
- Legal Newsletter 2014/1- MARCALLIANCE
- Tax Newsletter 21- Year-end is coming
- Legal Newsletter 3- Trust and fiduciary contracts
- Tax Newsletter 2013/20- Tax changes 2014/2.
- Tisztáznivalók maradtak az adótörvényekben
- Magyar- svájci adóegyezmény
- Transzferár-nyilvántartás: tudnivalók és csapdák
- New ideas in taxing
- Régiós adóverseny, 2013
- CENTRAL EASTERN EUROPEAN TAX BROCHURE 2013
- European Tax Awards 2013 - We are nominated
- Kamarai tagdíjak befizetési határideje
- Tax changes in Hungary 2013
- Változások a transzferár szabályozásában
- Transzferárközpont lettünk
- JFB: A magyar adózási rendszer 2013
- Kettős adózási egyezmények
- Áfafizetés: mégis van kiút az ördögi körből?
- Előnyt kovácsolni a változásokból?
- Cafeteria szabályozás 2013
- Változnak a kormányközi adóegyezmények
- Külföldi kiküldöttek adóztatása