The headcount limit stays at 10; the format can be chosen if any two of the three indicators remain below the limits in two consecutive business years.
The increased thresholds entered into force on 1 January 2026 (Act LXXXIV of 2025), and only companies not subject to statutory audit may choose this report format. We are happy to help you weigh up which report type to choose.
This article is based on the legislation in force on the day of publication and provides general information. Please consult us before making a specific decision.
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