Expat Desk

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CMS Budapest’s Expat Desk combines the expertise of employment law and tax colleagues of CMS Budapest, one of the largest legal and tax practices in Hungary. CMS Budapest’s Expat Desk is one of only a few international law practices that provide immigration services as well.

Our dedicated Expat Desk assists major multinational companies on a full range of services concerning the worldwide mobility of people, including employment law questions, obtaining visas/residence permits and work permits as well as sorting out tax, pension and social security matters. Due to the nature of the expat traffic in Hungary, most of the arriving individuals are exempt from the requirement for a work permit, but we often advise people from Asia, the US and other non EEA countries in relation to their permits, in addition to helping EEA expats in obtaining their registration or providing immigration law services. We also assist outbound expats, i.e. employees travelling from Hungary to work in other parts of the world.

Range of services

Our range of services include:

Employment law
  • International assignment services agreements.
  • Expat agreements concerning all employment related aspects, such as relocation to the country of origin.
  • Termination of the expat agreement or international assignment services agreements.
  • Mobility policies.
  • Evaluation of employer’s and employee’s tax obligations.
  • Elaborating tax provisions of the assignment agreement.
  • PE analysis and tax effects of the economic employer concept.
  • Tax implications of relocation related benefits (housing, travel, school fees for children etc.).
  • Setting up and reviewing tax equalization policies.
  • Advising on Hungarian tax compliance obligations.
  • Analysis of the applicable social security treatment for the term of the assignment.
  • Treatment of the assignment from a pension perspective.
  • Advising on the practical aspects of obtaining supplementary private healthcare for expats and their family members.
  • Advice for specialist sectors, e.g. advising on the tax position of participants for short term stays in the film industry.
  • Recommending payroll service providers and regular co-ordination with them.
  • Application for the required permits to reside and work in Hungary both for employees and family members.
  • Registration of the employer at the Hungarian Immigration Services.
  • Advising on the Hungarian Residency Program (obtaining residency through investment in Hungarian government bonds).

Recent clients

Some of our recent clients include:

  • Agoda
  • Apollo Tyres
  • Baker Hughes
  • Johnson & Johnson
  • Merlin & G.E.
  • Nissho
  • Samsung Electronics
  • Techniques International Hungary


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