An outdated registered office is a legal liability in Hungary, not a cosmetic one. Documents sent to a stale address are deemed delivered regardless of actual receipt. A late filing also triggers a court fine. The fix is a defined procedure: pass a shareholder or board resolution, have a Hungarian attorney countersign the amended founding document, and file electronically with the Court of Registration within 30 days of the change. That 30-day duty sits in Act V of 2006, the Hungarian Company Registration Act (Cégtörvény), which governs every registered-seat change today.
This guide walks through who approves the change, what documents you file, what it costs, how long it takes, and what foreign-owned companies must add. NAV below means the National Tax and Customs Administration (Nemzeti Adó- és Vámhivatal), Hungary’s tax authority.
What Is a Registered Office (Székhely) in Hungary?
A székhely is your company’s official legal address on the Commercial Register (Cégjegyzék), a physical Hungarian location where correspondence must be receivable during business hours. The Civil Code defines it as the registered office where the company must ensure receipt of legal statements addressed to it, per Act V of 2013, Section 3:7. The seat also fixes jurisdiction: the competent court is the one covering the territory where the székhely sits, under Act V of 2006, Section 23(2).
The compliance stake is the delivery-fiction doctrine (kézbesítési vélelem). Under Act CXXX of 2016 (the Code of Civil Procedure, Section 137), an unclaimed court document is deemed delivered on the fifth working day after the second delivery attempt. A stale seat means you lose cases and miss tax deadlines by default.
Foreigners routinely confuse three Hungarian address terms. Act V of 2006, Section 7(2) separates them.
| Term | What it is | Legal source |
|---|---|---|
| Székhely (registered seat) | Official legal address on the register; sets court jurisdiction | Act V of 2013, §3:7 |
| Telephely (place of business) | An operating location different from the seat, same municipality | Act V of 2006, §7(2) |
| Fióktelep (branch) | A telephely in a different town, or a Hungarian firm’s location abroad | Act V of 2006, §7(2) |
What Law Governs a Registered Office Change in Hungary?
Act V of 2006 (the Cégtörvény) governs company registration and seat changes today, and Act V of 2013 (the Civil Code) governs the corporate resolutions behind them. Act V of 2006 has run the Commercial Register for roughly two decades. A valid székhely is a precondition for corporate existence under Act V of 2013, Section 3:1, not a mere administrative detail.
The long-promised registry overhaul still has not taken effect. Act XCII of 2021 was first scheduled for 1 July 2023, then postponed to 1 January 2026 by Act XXXI of 2023, and never entered into force. Parliament replaced it with Act LIX of 2025 on the registration of legal persons, adopted 11 June 2025, with a statutory effective date of 1 January 2027. As of October 2026, a pending bill proposes pushing that date to 1 January 2029, per Hungarian legal press (jogiforum.hu). Do not treat the old “January 2026” date as live. Act V of 2006 remains the operative law.
Who Can Approve a Registered Office Change for a Kft or Zrt?
The members of a limited liability company (Kft) or the shareholders of a joint-stock company (Zrt) approve the change by resolution amending the founding document. The default is a simple majority, with a higher threshold only if the founding document requires one. A Hungarian attorney (ügyvéd) must countersign the amendment, because only a legal representative can file it.
Name the right document by entity form. A single-member company amends its Deed of Foundation (alapító okirat). A multi-member Kft amends its Articles of Association (társasági szerződés). A Zrt amends its Statutes (alapszabály). The resolution date starts the 30-day filing clock under Act V of 2006, Section 34(1).
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How Do You Change a Registered Office in Hungary? Step by Step
The change runs in four steps: resolve and amend, file electronically within 30 days, court registration, then post-registration updates. Each step is short and sequential.
1. Pass the resolution and amend the founding document
The members or shareholders adopt a resolution authorizing the new seat. The attorney drafts a consolidated amended founding document reflecting the new address and countersigns it.
2. File electronically with the Court of Registration within 30 days
The attorney files the change electronically with the competent Court of Registration, within 30 days of the change under Act V of 2006, Section 34(1). The application must include proof of the right to use the property. You can set a future effective date for transition planning.
3. The court registers the amendment
The court reviews the filing and enters the new seat in the Commercial Register. If the move crosses jurisdictions, the receiving court assumes the company file.
4. Complete post-registration updates
The register is now current. Confirm your NAV records reflect the new seat, then update banks, payroll, the local municipality, and counterparties for invoicing.
What Documents Do You Need to Change a Registered Office?
You need four core items: the resolution, the consolidated amended founding document, proof of the right to use the property, and the attorney-countersigned electronic filing. Property proof can be a title deed, a lease, or the owner’s consent to use the premises as the registered seat.
| Document | Who provides it | Notes / source |
|---|---|---|
| Resolution approving the new seat | Members / shareholders | Starts the 30-day clock, Act V of 2006 §34(1) |
| Consolidated amended founding document | Attorney (ügyvéd) | Deed of Foundation, Articles, or Statutes by entity form |
| Proof of right to use the property | Company / property owner | Title deed, lease, or owner’s consent |
| Attorney countersignature and e-filing | Hungarian attorney | Only a legal representative may file, Act V of 2006 |
What Changes When You Move Across Counties or Court Jurisdictions?
A move within the same court’s territory is a simple data amendment; a move to another county transfers the file to a receiving court and takes longer. Each county plus Budapest has its own Court of Registration, set by Ministry of Justice decree 21/2006. (V. 18.) IM. Every company registration number opens with that court’s two-digit code, for example 01 for Budapest and 02 for Baranya, listed in the decree’s appendix.
| Scenario | What changes | Expected impact |
|---|---|---|
| Same court territory | Address detail amended only | Faster, simplest filing |
| Different county / court | File transfers to the receiving court | More steps, longer processing |
What Is the Deadline to Report a Registered Office Change in Hungary?
You have 30 days from the date of the change to file with the Court of Registration. The deadline runs from the signing or adoption of the amended founding document, under Act V of 2006, Section 34(1). A narrow exception applies where prior government authorization is required, which shortens the window to 15 days. Other changes carry their own deadline, such as 60 days for a registered-capital change, under Act V of 2006, Section 29. Missing the deadline exposes the company to a court fine, covered below.
How Much Does It Cost to Change a Registered Office in Hungary?
Total cost is the court procedure fee (illeték), the Companies’ Gazette publication fee (közzétételi költségtérítés), and your attorney fee. The statutory fees are modest; the attorney fee is market-dependent. Figures below are current as of October 2026.
| Cost item | Amount (HUF) | EUR (16 Oct 2026) | Source |
|---|---|---|---|
| Court procedure fee (illeték) | 15,000 | ~41 | Act XCIII of 1990 on duties, §45 |
| Publication fee (Cégközlöny) | 3,000 | ~8 | Decree 22/2006. (V.18.) IM, §5(1) |
| Attorney fee | Variable | Variable | Market rate, not statutory |
EUR figures use the Hungarian National Bank (MNB) official rate of 363.29 HUF per EUR on 16 October 2026, from the MNB exchange rate page.
How Long Does It Take to Change a Registered Office in Hungary?
A same-jurisdiction electronic filing is faster than a cross-jurisdiction transfer, with simplified changes often processed within roughly 1 to 15 business days in practice. Treat this as a practice-based range, not a statutory guarantee: actual timing depends on the court’s workload and whether the file transfers to a new county. Cross-county transfers add time because the receiving court must assume and verify the company file. Plan for the longer end around holidays and peak filing periods.
What Extra Steps Apply to Foreign-Owned Companies?
Foreign-language corporate documents need certified Hungarian translations, and foreign public documents generally need apostille or notarization before filing. These requirements attach to the documents themselves, not to the fact of foreign ownership. A power of attorney, often apostilled, authorizes the Hungarian attorney or corporate service provider to file on the company’s behalf.
Foreign founders, members, or officers without a Hungarian address must designate a service agent (kézbesítési megbízott) in the application. Documents sent to that agent are presumed known to the foreign person on the 15th day after proper service, under Act V of 2006, Section 31(2)-(3). For broader setup context, see Commenda’s guides on starting a business in Hungary and setting up a subsidiary company in Hungary.
Can You Use a Virtual Registered Office in Hungary?
Yes. Hungary permits registered office services (székhelyszolgáltatás) through licensed providers, subject to regulatory conditions on mail handling, document availability, and signage. A compliant provider receives your statutory correspondence and keeps required documents accessible. Using a non-compliant provider can create registry problems, so verify the provider’s license before you file.
A home address can serve as the registered seat if you hold the legal right to use the property and provide proof. One caution: a purely virtual seat with no real substance can draw tax-residency or permanent-establishment scrutiny, so weigh that against the cost savings.
Who Else Must You Notify After the Change?
The court filing updates the Commercial Register; everything else is on the company. Work through this checklist after registration.
- Confirm NAV records show the new seat and file any separate tax address form if required.
- Update banks and financial institutions for statements and KYC records.
- Update payroll and social security records where reporting duties shift.
- Notify the local municipality where local business tax applies.
- Update counterparties, because invoices must show the current registered seat.
What Are the Penalties for an Outdated Registered Office in Hungary?
Late or missing filings carry a court fine, deemed-delivered notices, and in severe cases supervisory proceedings. The headline number corrects a common error: the maximum fine is HUF 900,000, roughly EUR 2,478, not the EUR 31,000 figure circulating in some secondary guides, which is wrong by an order of magnitude.
| Consequence | Detail | Legal basis / source |
|---|---|---|
| Court fine for late filing | HUF 50,000–900,000 (≈ EUR 138–2,478) | Act V of 2006, §34(2) |
| Fine cap history | Raised from HUF 500,000 to HUF 900,000, effective 1 March 2012 | Act V of 2006, §34(2) |
| EUR value of the cap | HUF 900,000 ≈ EUR 2,478 at 363.29 HUF/EUR | MNB official rate, 16 Oct 2026 |
| Deemed delivery of notices | Document deemed served on 5th working day after 2nd attempt | Act CXXX of 2016, §137 |
| Rebuttal window | 3 months to challenge the delivery presumption (reduced from 6 months) | Curia (Hungary’s Supreme Court) |
| Supervisory proceedings | Risk of forced deregistration in persistent cases | Act V of 2006 |
How We Help You Change a Registered Office in Hungary
Commenda’s entity management platform prepares your resolutions, coordinates the attorney countersignature and electronic filing, tracks the 30-day deadline, and keeps every entity record current across jurisdictions. For companies still setting up, Commenda’s incorporation support covers Hungary company formation end to end. Use the compliance calendar to map filing deadlines by entity and country so a seat change never slips past day 30.
Book a demo to get your Hungarian entity’s filing calendar mapped in one call: schedule a demo with Commenda.
About the author
Logan leads Commenda’s Services and Operations team, helping controllers, heads of tax, and finance leaders navigate international expansion. He built a global expert network across 70 countries and previously worked in management consulting across the Middle East and Southeast Asia.
Disclaimer: Commenda and its affiliates do not provide tax, accounting, or legal advice. This material has been prepared for informational purposes only, and is not intended to provide or be relied on for tax, accounting, or legal advice. You should consult your own tax, accounting, and legal advisors before engaging in any related activities or transactions.
