The amendment introduces the concept of the planning base map. A planning base map is a digital map representation that provides the geometric basis for construction and architectural planning and is prepared using the cartographic database of the land registry. The introduction of this concept is significant because the map will no longer be a simple “site plan”, but rather a document with legally defined mandatory content.

What does the setting out of the property boundary mean in practice? The boundaries of the land parcel must be set out, and the planning base map must then be prepared using the data obtained from this setting-out process, including the delineated property boundary.

In addition, the regulation specifies further elements that must be included in the planning base map, such as the land registry map status, boundary lines, surface features, structures, trees, and objects related to public roads. The legislation also defines in detail the mandatory content of the technical description accompanying the base map. As a result, the planning base map becomes a document regulated in detail by law.

It is also important to note that the setting out of land parcel boundaries is not merely a technical step. The affected neighbouring property owners must be notified; in the event of a dispute, consultation is required, and if no agreement is reached, the procedure may easily be prolonged. A single uncertain or disputed boundary line may be sufficient to delay the planning process for a considerable period of time.

Moreover, under the new rules, the preparation of the planning base map involves activities requiring two different professional authorisations: a chamber-based engineering authorisation and a land registry–related (authority-based) surveying authorisation. As a result, the selection of the appropriate professional or professionals requires the consideration of new compliance criteria.

A positive aspect of the new regulation is that the rules on setting out property boundaries apply uniformly to everyone. Accordingly, neighbouring property owners will also no longer be able to build “freely”; their construction activities must likewise comply with the new, stricter requirements.

Exceptions – When is a new property boundary setting-out not required? A new setting-out is not required if the property boundary was already set out previously, the documentation of that setting-out is available, the boundary markers established at that time can still be found on site, and the content of the land registry with respect to the boundary line has not changed since the setting-out. A new setting-out may be omitted only if all of these conditions are met simultaneously.

Under the rules currently in force, the general rate of personal income tax (PIT) is 15 per cent of the tax base. In everyday language, many people lump the different concepts together and simply call every case in which no tax is deducted from their gross salary a “tax exemption.” From a legal-dogmatic perspective, however, classical tax exemption must be sharply distinguished from tax allowances. While tax-exempt revenues do not form part of the tax base in the first place, the tax system also recognises different rules that result in a reduction of the private individual’s tax: these are tax allowances reducing the consolidated tax base.

A particular characteristic of personal income tax is that these tax allowances and tax exemptions may be claimed only against income falling within the consolidated tax base and the tax thereon, and exclusively up to that amount.

Regulation (EU) 2024/1689 of the European Parliament and of the Council laying down harmonised rules on artificial intelligence represents a landmark step in reconciling innovation with the protection of fundamental rights in the digital sphere. The Regulation’s primary objective is to improve the functioning of the internal market and to promote the uptake of human-centric and trustworthy artificial intelligence (AI) within the European Union. At the same time, the Regulation attaches particular importance to ensuring a high level of protection of health, safety and fundamental rights—including democracy, the rule of law and environmental protection—against the potentially harmful effects of AI systems.

When enforcing overdue monetary claims, the time and cost involved in court litigation often act as a deterrent for the claimant. However, the Hungarian legal system provides a faster alternative that dispenses with the taking of evidence, known as the order for payment procedure (FMH).

This substitute for litigation, a simplified civil non-contentious procedure, is one of the most effective legal tools for enforcing claims, provided that the obligor does not contest the debt on the merits.

The National Assembly has adopted its individual resolutions on the election of the members and officers of the investigation committees, thereby concluding the procedural process of establishing the bodies. Under the decisions, both the Investigation Committee Uncovering the Systemic Crisis of Child Protection and the Investigation Committee Uncovering Those Responsible for the Pardon Scandal have received their final personnel compositions, allowing the elected representatives to immediately begin performing their independent duties as set out in the resolutions.

In our previous article titled “Significant Changes in Consumer Protection in 2026”, we presented the significant changes that the relevant Government Decree will bring to consumer protection this year. In this article, we present in more detail what webshops and consumers can expect in relation to the “online withdrawal function” already outlined there.