From 1st January 2018, for the sake of modernization, the Hungarian Authorities (including the courts) will use the electronic Company Portal for addressing any correspondence to companies having a registered seat in Hungary. Companies must register themselves before 31 December 2017 (the initial deadline of 31 August has been extended) and provide the e-mail address they want to use for this purpose.
The equity of a Kft (LLC) must always exceed 50% of the issued capital. The Companies Code in principle provides several ways to restore equity: waiver of debt results in a profit taxable under normal conditions, so companies are trying to solve this problem by an additional payment or a capital increase. However, the Hungarian Tax Office may re-qualify these methods when they involve companies in liquidation.