Changes Relating to Warranty (Statutory Guarantee)

From 1 March 2026, the mandatory statutory guarantee will apply not only to private individuals but also to micro, small and medium-sized enterprises (SMEs), provided that they are not acting within the scope of their business activities, as in such cases they qualify as consumers. This classification is independent of whether the product is subsequently accounted for by the undertaking within the framework of its economic activity.

Another important amendment is that, in the event of a request for replacement within three working days, the business may no longer rely on disproportionate additional costs and is obliged to replace the consumer good within eight days (provided that the defect hinders proper use). If replacement is not possible, the business is required to refund the purchase price without delay.

The mandatory content of the warranty certificate is also expanded: it must now include the date of delivery or commissioning of the consumer good, as well as the name, address and contact details of the repair service.

A further significant change is the increase of the value threshold below which businesses are not required to issue a separate warranty certificate. Instead of HUF 50,000, the new threshold is an sales price of HUF 100,000. Accordingly, if the sales price of the consumer good does not exceed HUF 100,000, the issuance of a separate warranty certificate is not mandatory. In such cases, rights arising from the statutory guarantee may be enforced on the basis of proof of payment of the consideration (e.g. a receipt or invoice).

Changes Affecting Webshops and Online Service Providers

From 19 June 2026, webshops and online service providers will be required to provide an online withdrawal function. This must take the form of a clearly worded, easily readable online withdrawal statement through which the consumer may notify the business of their intention to withdraw from the contract. Businesses are obliged to make this function clearly visible and easily accessible throughout the withdrawal period. Upon becoming aware of the withdrawal, the business must send an acknowledgement of receipt to the consumer.

This amendment is expected to simplify the withdrawal process for consumers and, at the same time, to make businesses’ withdrawal practices more transparent, better documented and more effectively enforceable.

Changes Related to the Restructuring of the Authorities

(effective from 1 January 2026)

In the field of market surveillance, new regulation has been introduced in line with EU legislation. From the beginning of the new year, the National Consumer Protection Authority (NKFH) and the government offices will be entitled to act jointly. In practice, this is expected to result in more frequent and stricter product safety inspections, accompanied by an increase in the liability of manufacturers and distributors.

Under the amendment affecting tobacco products, the competent authority will henceforth be the consumer protection authority uniformly, instead of the “minister responsible for consumer protection”. The purpose of this change is to establish a more coherent and transparent system of authorities, which will also promote the standardisation of inspection practices relating to tobacco products.

The decree on the designation of the consumer protection authority is amended in such a way that the NKFH becomes an expressly designated consumer protection authority in several areas. The practical consequence of this may be faster and more focused enforcement action by the authorities, as well as an increase in compliance risks for businesses.

What Does Compliance Mean? Compliance means that a business operates in accordance with the applicable laws and regulations, official requirements and its internal policies. If a business fails to comply with the relevant rules, it may face legal consequences, such as the imposition of consumer protection fines.

Divorce can raise significant questions not only in personal life but also regarding the future of a business. This is particularly true when one spouse owns a company or when the spouses have built a business together during their marriage. In such cases, an important question arises: if the company is registered in only one spouse’s name, can the other spouse claim a share of its value?

The answer depends on several factors, including when and how the business interest was acquired, the period during which the spouses’ marital community of property existed, and whether joint marital assets were used to finance the business.

When transferring a high-value property, the key question is not only under which legal title the property can be acquired, but also what tax or duty consequences arise from the chosen legal arrangement. This is particularly relevant where the acquirer does not fall within the scope of persons exempt from inheritance or gift duty. This raises an important question: which legal arrangement – inheritance, gift, maintenance agreement, inheritance contract or trust – may result in the lowest duty burden?

Notice: This article does not constitute legal advisory services, and does not necessarily match the interpretation of the applicable laws by the authorities. This article is for general information only.

In today’s modern legal environment, the documented and professional examination of digital evidence, as well as the protection of devices and user accounts, has become increasingly important in legal disputes and proceedings.

Our firm’s cooperating partner in this field is Biztonság Akadémia Kft.

The professional expertise of our partner is provided by Tamás Durmics, an independent IT security expert and ethical hacker with more than 25 years of experience in information technology and security. His work focuses on documented and independent examination methodologies, as well as on presenting technical findings in a clear and comprehensible manner suitable for use in legal proceedings.

One of the most common situations giving rise to the greatest number of conflicts during probate proceedings is when the deceased dies without making a testamentary disposition. In such cases, the fate of the assets and debts is determined by the statutory order of succession under the Hungarian Civil Code. Although the rules are clear, a significant proportion of clients are not aware of the more important changes introduced by the Civil Code currently in force, particularly with regard to the rights of the surviving spouse or the extent of the compulsory share.

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.