Insights Across Borders
Our members share updates, reflections, and guidance on the evolving tax landscape — from legislative developments and case law to international structuring and cross-border insights.
Each article is contributed by a member of the L&N network and reflects both technical excellence and practical experience in jurisdictions around the world.
Inheritance at Risk: The Tax Trap Facing Hungarian Families with Children Abroad
While inheritance is tax-free between direct relatives in Hungary, cross-border elements can trigger unexpected tax liabilities. This article explores how foreign residence and overseas assets may expose families to multiple taxation — and how careful planning can mitigate these risks.