Eszter Kálmán

Practice Areas

Eszter is a senior counsel and Head of the Tax practice at CMS Budapest, with over 20 years’ experience in tax law.

Eszter has extensive experience in VAT issues and tax driven corporate restructurings. She has been advising major domestic and international clients on various tax issues including mergers and acquisitions, tax structuring projects, VAT disputes, transfer pricing, state subsidy issues as well as day-to-day tax compliance issues. She represents clients in several tax litigation cases, especially in the field of VAT.

Eszter is an active member of the European VAT Club, an association of independent VAT specialists. In addition to being a member of the Budapest Bar of lawyers, Eszter is also a registered tax advisor.

Eszter is recommended by Chambers and Partners and Legal 500 in the Tax category. Clients say that "Eszter is very reliable and has deep legal knowledge in many business areas." "Eszter Kálmán provided valuable input to a constantly changing deal structure." (Chambers Europe 2023).

'"Eszter Kálmán’s knowledge of tax law is unique in the Hungarian legal market, but she also excels in providing and communicating comprehensive, in-depth analyses and solutions to problems." (Legal 500, 2023).

Professional Memberships

- Member, Budapest Bar Associations

- Member, The European VAT Club

- Member, IFA

Publications

- EKÁER’s grace period has been extended (article in Hungarian) – Napi Gazdaság

- The “Tóth”-case (summary and comments)-Highlights & Insights on European Taxation

- The “Klub OOD” case (summary and comments)-Highlights & Insights on European Taxation

- The “Mecsek Gabona” case (summary and comments)-Highlights & Insights on European Taxation

- The “Pannon-Gép” case (summary and comments)-Highlights & Insights on European Taxation

- The “Commission vs France and Luxembourg cases re e-books” (summary and comments)-Highlights & Insights on European Taxation

Languages Spoken

Hungarian

English

French

Education