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匈牙利投资指南 | 中国投资


匈牙利投资指南 | 中国投资


文  |  匈牙利驻华大使馆  

翻译 | 王晓波    

编辑 | 张梅       

设计 | 姜灵枝   李玉丹   

制作 | 黄硕存  


导读;匈牙利鼓励外商对制造业和高附加值行业进行投资,包括研发中心和服务中心。国家的产业战略将生物技术、信息和通信技术、软件开发、汽车和国防工业以及健康旅游作为优先发展的领域。

● 匈牙利与中国

匈牙利的营商和投资环境

法律和法规

为什么要投资匈牙利

匈牙利拥有1000年的历史,东西方文化在这里融合,使其别具特色。多瑙河流经布达佩斯,这个世界上最美的首都之一。匈牙利的国土面积为93022平方公里,人口980万。匈牙利是一个深受欢迎的旅游胜地,有受到保护的普斯塔牧场、大平原和浪漫的多瑙河畔,还拥有众多的历史遗迹和漂亮的巴洛克小镇,一年四季吸引着各地的游客。

匈牙利地处欧洲的中心,与欧洲其他国家相距很近,因此它还是一个繁华的商业中心。作为欧盟成员国,匈牙利拥有超过5亿消费者的欧洲市场。世界最大的80个跨国企业中有45个已经长期在匈牙利开展业务,许多中小企业作为他们的供应商也在此安营扎寨,这主要得益于匈牙利拥有高技能的劳动力人口、一流的高等院校、得天独厚的地理位置、符合客户要求的供应商以及先进的商业基础设施。投资者们不仅将匈牙利视为理想的生产基地,还看作是欧洲“先进的制造与创新中心”。这样的评价正好符合匈牙利政府期望进一步增加高附加值投资的意愿,即不仅要有“匈牙利制造”这类项目,还要将更多的重点放在“匈牙利创造”这样的投资类型上。

匈牙利与中国

匈牙利是与中国建立外交关系的第一批国家,而且两国间的高层交往也很频繁。2010年,匈牙利政府决定,除了继续保持与欧洲市场的关系外,匈牙利还要加强与东方国家,特别是中国的经贸往来。这与中国提出的“一带一路”倡议是完全吻合的。

经贸往来对于双边关系具有重要意义,比如金融领域的合作。2013年,匈牙利中央银行是首个与中国人民银行签署互换货币信贷额度的国家。两年后,匈牙利中央银行开始了人民币结算业务。2014年,匈牙利国有进出口银行与中国的进出口银行共同发起成立中国与中东欧投资基金。同年,中国银行区域中心在布达佩斯开始营业,它是中东欧地区的第一个区域性人民币结算中心,也是欧洲继伦敦、卢森堡、巴黎和法兰克福后出现的第五个人民币清算中心。

匈牙利一直是中东欧国家中对中国最大的出口国。按中方统计数据,2017年贸易额已达近100亿美元,2018年的前四个月仍然保持增长态势。现在,中国是匈牙利在经贸领域最重要的合作伙伴之一,同时也是除欧盟外最重要的对外贸易出口国。到目前为止,中国对匈牙利的投资规模是中东欧地区最大的——占中国对中东欧投资总额的三分之一。

匈牙利的营商和投资环境

匈牙利实行开放型经济政策,国内生产总值达到约1200亿美元。2017年国内生产总值的涨幅是4%。目前,匈牙利的制造业领域,外国公司占66%;电信行业,外国公司占90%;在能源领域,外国公司占35%。在匈牙利国内生产总值中,私营企业贡献率达80%。匈牙利共有36家银行,11个专业信贷机构和49个合作信贷机构。除了公开上市的匈牙利银行外,其他重要的商业银行大多是大型外资银行的分支机构。匈牙利在全国范围内拥有高度发展的电信系统,4G移动也实现了广泛覆盖。匈牙利还有一些知名并且注重实践的大学,它们为建设高素质人才队伍发挥了重要作用,也使匈牙利具备了很强的竞争能力。匈牙利在工程学、医学、经济学和科研培训领域具有优势。

匈牙利是世界上最具多元化的经济体之一,不过它也有一些重点领域。汽车制造就是匈牙利的支柱产业之一,约14万人在这一行业工作,其产值占国家出口总额的20%。随着国家正在将发展重心转向研发和创新,电子、信息技术、医药和医疗技术也越来越重要。食品工业一直以来都是匈牙利的重要产业。过去二十年匈牙利的发展表明,由于拥有熟练的劳动力,它是建立共享服务中心的理想国家。

法律和法规

作为欧盟成员国,欧盟所有的规则都完全适用于匈牙利。如果匈牙利的法律与欧盟的法规有冲突,必须优先考虑欧盟的规定。总体来说,匈牙利在劳工、环境、医疗和安全方面的法律法规都与欧盟的规定一致。作为欧盟成员国,匈牙利也加入了世贸组织。

如果计划在匈牙利成立一家公司,首先必须进行商业企业登记。公司必须与律师签订合同,并在线向登记处提出注册申请。登记处必须在15个工作日内处理完成有限责任公司或合资企业的注册申请。如果登记处在规定的时间内没有给予任何回复,新公司就算注册成立了。外国个人或公司可以不受限制地在匈牙利创办企业。

在注册公司时,你应当了解匈牙利的法律制度。对投资者来说,最重要的法规来自欧盟的指令和议会通过的执行指令的法律。议会的法律可以在议会的官方网站上找到(http://www.parliament.hu/parl_en.htm)。立法一旦通过,就会发表在法律公报上,并可以在www.magyarkozlony.hu网站上看到。政府可以在国内颁布一些法令,但它们不可以违背议会通过的法律。各地市镇也可制定一些地方法规,但仅限于当地的管辖范围。

合法经营的企业要承担一定的责任,比如出具财务报告。匈牙利财务报告的标准与国际会计准则和欧盟的第四和第七指令相一致。匈牙利的会计法要求所有的企业必须按照国际财务标准,每年编制合并后的财务报表。

在企业经营过程中,如果出现纷争或者遇到法律问题,可以诉诸法庭。匈牙利的法律体系是以欧洲大陆(德法与罗马法)的传统为基础的。合同由普通法院或者——如果合同中有规定——仲裁中心强制执行。匈牙利的外国投资者可以与合作伙伴就发生纠纷时诉诸匈牙利还是外国仲裁法庭事先达成一致。

对投资者来说,有关外商直接投资的法律法规是最重要的法律文件。1988年通过的外国投资法是保护投资者的主要法律。它对非匈牙利居民投资者的投资和生意予以全面保护,并且保证非匈牙利藉投资者会得到与匈牙利人同等的待遇。该法律还包含了返款保证,即外国投资者在企业部分或完全终止的情况下,可以自由地将经营中产生的利润以及投资资本汇回自己的国家。为了确保立法得到执行,所有经营者都能遵守竞争规则,政府还设立了相关的监督机构并制定了办事流程。而且所有的法律对投资者都一视同仁,不存在国内投资者或国外投资者的区别。

为什么要投资匈牙利

匈牙利优越的地理位置和高质量的基础设施使其成为吸引外商直接投资的优越条件。从1989年至2016年,匈牙利得到的外商直接投资约800亿美元,主要投资银行业、汽车产业、软件开发和生命科学等领域。匈牙利鼓励外商对制造业和高附加值行业进行投资,包括研发中心和服务中心。国家的产业战略将生物技术、信息和通信技术、软件开发、汽车和国防工业以及健康旅游作为优先发展的领域。

匈牙利拥有密集的高速公路网和五个国际机场。匈牙利的地理位置使匈牙利成为共享服务中心的首选地点。而且匈牙利没有极端天气,属于典型的受大陆影响的气候。

匈牙利另一具有竞争力的优势是政府精简办事流程,承诺进一步提高中小企业和大型公司竞争力。为了促进投资,2017年初,匈牙利就将公司所得税降低到9%的统一税率,劳动所得税降到22%,这在欧盟国家中是最低的。除此以外,匈牙利还在2017年1月推出了新的资金激励措施,旨在鼓励企业开展研发和实现技术密集型投资。

为鼓励外国直接投资和当地企业的再投资,匈牙利出台了大量的奖励措施,包括返款和非返款形式,主要的类型有现金补贴、税收优惠、低息贷款和土地使用免费或折价。

作为欧盟成员国,匈牙利可以获得欧盟一些用于发展目标的资金,比如在资产收购、基础设施建设、新建项目、公共设置改造、发展服务行业、创造就业机会和为人力资源成本融资等方面。各种补贴的适用范围、时间长度和能够获得的金额会按照投标的具体内容决定。扶持的力度也会根据投资的地点等因素有所不同(最高可达总投资额的50%),比如对于中小企业和培训残疾或弱势群体就会提供更多的资金援助。


  了解更多 

匈牙利投资促进局(HIPA)

2014年,为了鼓励和方便外国公司在匈牙利投资和支持入境外国直接投资,匈牙利投资促进局(HIPA)正式成立。它为公司和行业提供具体咨询;推荐投资地点;充当大型国际公司与匈牙利公司之间的协调者,促进彼此间的关系;为供应商组织培训;并且与行业协会保持密切联系。所有投资者都可以获得其提供的服务,可登录https://hipa.hu/main 了解更多详情。

中国在匈牙利的重要投资者

金融行业:中国银行;

电信行业:华为;

电信行业:中兴;

信息通信技术行业:中软国际有限公司;

电器行业:海信;

汽车行业:比亚迪;

在匈牙利的其他中国公司还包括:

化工行业:万华化学(托管了匈牙利BorsodChem公司);

电器行业:美的(收购了德国库卡机器人公司);

化工行业:中国化工集团(收购了倍耐力和先正达公司);




英文版:

Hungarian  investment  environment

Author |   Embassy of Hungary in China

Design | Jiang Lingzhi

 Production | Huang Shuocun 


Hungary has 1,000 years of history and a unique fusion of Eastern and Western cultures. The River Danube flows through Budapest, one of the most beautiful capitals in the world. The area of the country is 93 022 kilometers, and the population is 9.8 million. The country is a popular tourist destination, especially Budapest, but on the countryside the protected Puszta-regions, the Great Plain, the romantic Danube Bend with its historic sites and pretty baroque towns attract visitors in every season. Lake Balaton, the largest fresh water lake in Central Europe, is a perfect holiday resort.

Hungary is also a bustling business hub situated right at the very heart of Europe, all destinations are within easy reach. As a member of the European Union, companies coming to do business here join the EU market of more than 500 million people. Hungary is an open economy and particular emphasis is placed on encouraging foreign direct investment. Partnership with potential investors is considered a national priority and special attention is paid to the needs of companies already established in Hungary and to the further improvement of the business climate. Forty-five of the world’s 80 largest multinationals, and many of their SME suppliers have established a long-term presence in Hungary, benefiting from the highly skilled workforce, access to excellent universities, an advantageous location, qualified suppliers, and from an advanced business infrastructure. Investors do not simply regard Hungary as an ideal production location, but also as a remarkable “advanced manufacturing& innovation center” of Europe. This trend is in line with Hungary’s intention to further increase the number of investments generating high added value: in addition to the “Made in Hungary” type of projects, increasing emphasis is put on “Invented in Hungary” type of investments.

Hungary and China

Political and economic relations between Hungary and China have never been better. Hungary was among the first countries to establish diplomatic ties with China. High-level meetings are frequent: Hungary is the only country in the region that was visited by both the current and the former Chinese Prime Ministers as well as two former Presidents. In 2010, the Hungarian government decided that in addition to traditional European markets, Hungary would strengthen economic and trade relations with Eastern countries, and especially with China among them. This complements the “One Belt, One Road” initiative of China. Hungary is the first Belt and Road country in Europe that signed the Memorandum of Understanding with China on “Jointly Building the Silk Road Economic Belt and the 21st Century Maritime Silk Road” during the official visit of Foreign Minister Wang Yi in June 2015.

Of course, the economic and trade relations are some of the most important ties, like cooperation in the financial sector. Hungary and China have some achievements in that area: the Hungarian central bank was the first to sign SWAPLINE agreement with its counterpart, the People’s Bank of China in 2013. Two years later, the Central Bank of Hungary started its own „Renminbi Program”. In 2014, the state owned EXIM bank of Hungary and Export-Import Bank of China established the China-CEE Investment Fund; and the same year the regional center of Bank of China opened in Budapest, which center also serves as the first regional renminbi clearing center in Central and Eastern Europe. The BoC’s renminbi clearing center was the fifth in Europe, after such financial hubs as London, Luxemburg, Paris and Frankfurt.

Trade and investment relations of China and Hungary are also outstanding in the region. In the past years, Hungary was the largest exporter to China from the Central and Eastern European countries. According to the Chinese statistics, the trade turnover reached almost 10 billion USD in 2017, and the growing tendency remained in the first four months of 2018. Today, China is one of Hungary’s most important economic and trade partners overall, and its most important foreign trade partner outside the EU. The scale of Chinese investments into Hungary is by far the greatest in Central and Eastern Europe – 1/3 of all Chinese investment into the entire CEE region. 

Most important Chinese investors present in Hungary include:

• Bank of China, financial sector,

• Huawei, telecommunication,

• ZTE, telecommunication,

• Chinasoft International Ltd, ICT,

• Hisense, electronics,

• BYD, automotive industry

Other Chinese companies also present in Hungary include:

• Wanhua, chemicals (BorsodChem acquisition)

• Midea, electronic appliances (KUKA acquisition)

• ChemChina, chemical industries (Pirelli and Syngenta acquisitions)

Business and investment climate in Hungary

Hungary has been a member of the European Union since 2004, and fellow member states are its most important trade and investment partners. The country has an open economy and a GDP of approximately 120 billion USD. The growth of the GDP was 4% in 2017. Currently, foreign firms control 66% of the manufacturing sector, 90% of the telecommunications sector, and 35% of the energy sector. The private sector currently produces about 80% of Hungary’s economic output. The banking system includes 36 banks, 11 specialized credit institutions and 49 co-operative credit institutions. Other than the publicly listed OTP Bank, the most important commercial banks are mostly subsidiaries or branch offices of major foreign banks. Hungary has a highly developed telecommunications system providing 100% physical coverage, and widespread 4G mobile coverage. The country has several famous and practice-oriented universities, each playing a notable role in the education of the highly qualified workforce, representing an important competitive advantage for the country. Hungary is particularly strong in engineering, medicine, economics, and science training. 

The Hungarian economy is one of the most diversified in the world, but of course has some key areas. Automotive is one of Hungary’s core industries, employing approximately 140,000 people, producing 20% of total exports. Electronics, ICT, pharmaceuticals and medical technology are also increasingly important, as the country is shifting towards an R&D and innovation focus. The food industry is a traditionally important sector. The last two decades have shown that Hungary, with its skilled labor force, is an ideal country for the operation of shared service centers. 

Laws and regulations

As an EU Member State, all EU regulations are directly applicable in Hungary, even without further domestic measures. If a Hungarian law is contrary to EU legislation, the EU rule takes precedence. As a whole, labor, environment, health, and safety laws are consistent with EU regulations. Hungary participates in the WTO as an EU Member State.

If someone intends to start a company, the registration of business associations is compulsory in Hungary. Firms must contract an attorney and register online with the Court of Registration. Registry courts must process applications to register limited liability and joint-enterprise companies within 15 workdays. If the Court fails to act within the given timeframe, the new company is automatically registered. Foreign individuals or companies can establish businesses in Hungary without restrictions. 

When the company is registered, you should know about the legal regime of Hungary. For investors, the most relevant regulations stem from EU directives and the laws passed by Parliament to implement these. Laws in Parliament can be found on Parliament’s website (http://www.parlament.hu/parl_en.htm). Legislation, once passed, is published in a legal gazette and available online at www.magyarkozlony.hu. The government can issue decrees, which also have national scope, but they cannot be contrary to laws enacted by Parliament. Local municipalities can create local decrees, limited to the local jurisdiction.

A legally working business has duties, like financial reporting. Hungarian financial reporting standards are in line with the International Accounting Standards and the EU Fourth and Seventh Directives. The Accounting law requires all businesses to prepare consolidated financial statements on an annual basis, in accordance with international financial standards.

In any businesses life, some disputes, and legal issues might occur, which means, the business needs to go to court. The Hungarian legal system is based on continental European (German-French and Roman law) traditions. Contracts are enforced by ordinary courts or – if stipulated by contract – arbitration centers. Investors in Hungary can agree with their partners to turn to Hungarian or foreign arbitration courts.

For investors, the laws and regulations on foreign direct investment might be the most important legal documents. Hungarian law provides strong protections for property and investment. The Foreign Investment Act of 1988 is the main law protecting investors. It grants full protection to the investments and businesses of non-Hungarian resident investors and guarantees that non-Hungarian investors will be treated in the same manner as Hungarian ones. The Act also contains a repatriation guarantee under which foreign investors are free to remit profits and investment capital to their home country in the event of partial or complete termination of their enterprise. A substantial body of other laws also protects foreign investment, provides equal treatment under Hungarian laws, and enables profit repatriation. Institutions and procedures are in place to ensure compliance with legislation and competition rules and the laws do not differentiate between domestic and foreign investors, treating all investors equally. 

Why to invest in Hungary

The central and favorable location of the country and high-quality infrastructure have made it an attractive destination for Foreign Direct Investment. Between 1989 and 2016, Hungary received approximately 80 billion USD in FDI, mainly in the banking, automotive, software development, and life sciences. Hungary actively encourages investments in manufacturing and high-value added sectors, including research and development centers, and service centers. The industrial strategy of the country targets biotechnology, information and communications technology, software development, the automotive and defense industries, and health tourism as priority sectors for growth. The easy accessibility of Hungary is often mentioned as one of its main advantages: it is at the crossroads of four main European transport corridors. Hungary has one of the highest motorway densities in Europe and has five international airports. The country’s location enables companies to have morning calls with Asian countries and afternoon calls with the USA, which makes Hungary a preferred location for shared service centers as well. The climate of the country lacks extremes and can be considered a typical continental influenced climate. 

One of Hungary’s competitive advantages over other countries in the region is the government’s strong commitment to streamlining business processes and increasing the competitiveness of SMEs and large firms in Hungary. To promote investment, at the start of 2017, Hungary lowered corporate tax to 9% and labor tax to 22%, which are among the lowest rates in the EU. Besides reducing the corporate income tax to a 9% flat rate, Hungary introduced new forms of cash incentive measures in January 2017, to enhance corporate R&D activities and the realization of technology intensive investments. 

In 2014, the Hungarian Investment Promotion Agency (HIPA) was established to encourage foreign companies to invest in Hungary and to support inbound FDI. HIPA offers company and sector-specific consultancy, recommends locations for investment, acts as a mediator between large international companies and Hungarian firms to facilitate supplier relationships, organizes supplier training, and maintains active contact with trade associations. Its services are available to all investors. For more information, see: https://hipa.hu/main.

Hungary offers wide-ranging incentives – both refundable and non-refundable – to facilitate foreign direct investments and reinvestments by local enterprises. The main types of incentives are cash subsidies, tax incentives, low-interest loans, and free or reduced price lands.

As a member of the European Union Hungary has access to EU funds for a number of development goals, such as asset acquisition, infrastructural development, new construction, renovation, service development, job creation and financing of human resources costs. The conditions for applying, the timing, and the total amount of the subsidy available vary from tender to tender. The aid intensity can be increased further based on the exact location of the investment (with the maximum of 50% of the total investment amount), in the case of small- and medium-sized enterprises and for training of disabled or disadvantaged workers, to mention some examples.

⬆Budapest cityscape at sunset