Provisions of relevant Hungarian laws

?Frequently asked questions:
Will we make our way through the jungle of local rules and regulations?
In Hungary, corporate research-development activities are regulated in detail in relevant laws, carrying low legal risks.

Innovation is defined in laws as follows

Measures used for the creation of new or materially renewed products, technologies and services, to be then applied and launched in the market.

Legislative background

International background and basics of relevant Hungarian legislation:
Frascati manual (oecd, since 1963)
europa 2020 strategy – an innovative union (european commission, 2010)

Key elements of releted Hungarian laws

A separate law about research-development and innovation: Act lxxvi of 2014 about research-development and innovation (kfi law)
Laws relating to intellectual property: Act lxxvi of 1999 on copyrights, act xxxiii of 1995 on the protection of inventions by patents, act xi of 1997 on the protection of trade marks and geographical indications, act xlviii of 2001 on the legal protection of designs, and other laws and regulations as per the various types of intellectual property (intellectual properties: Copyright, industrial right protection)
Rules on the accounting recording and registrations relating to research-development and innovation: Act c of 2003 on accounting (accounting act)
Rules on taxation relating to research-development and innovation: Act lxxxi of 1996 on corporate tax (law on corporate tax), and other rules of lower rank relating local business tax, innovation contribution. (tax laws)
Regulation allowing tax credits on research-development: Government decree no. 9/2012. (ii.1) on the detailed rules concerning the research and development qualification of certain activities (rd qualification for tax credits)
Regulations relating to capital supports: Government decree no. 210/2014. (viii. 27.) regulating the utilization of the Hungarian investment incentive earmarked scheme (unique government decisions – ekd – subsidy decree) in Hungary, there exists a detailed legal regulation in place that is consistent with international practice on research-development and innovation, intellectual property and their utilisation.


Hungary is member to all international and regional treaties that govern research-development and innovation activities and intellectual property.

Glósz és Társa Innovation Management Services ®
Step by step!