People
Advisory at the highest level
All B&T team members come from market-leading advisory firms (the Big4 or high-end international law firms), the Hungarian Tax Authority or the Hungarian Ministry of Finance and have developed extensive expertise in various areas of law and tax advisory services.
Ákos Becher
Partner
Levente Torma
Partner
Balázs Sőth
Partner
Imre Béres
Partner
Péter Király
Partner
Pálné Pölöskei
Of counsel
Beáta Heiman
Attorney-at-law
Cecília Zámori-Szabó
Attorney-at-law
Gábor Butor
Associate
Adrienn Benei
Associate
Andor Boros
Associate
Katalin Banász
Tax manager
Szilvia Dunai
Consultant
Ingrid Brehovszki
Junior consultant
Ádám Farle
Associate
Eszter Tóth
Associate
Nóra Sádt
Associate
Michaela Kiripolszky
Associate
Ágnes Verebélyi
Associate
Luca Papp
Junior associate
Dorottya Szekeres
Junior associate
Gergő Klément
junior associate
Zalán Toplenszki
junior associate
Beáta Ács
Accountant
Bettina Berecz
Accountant
Alexandra Bodnár
Financial assistant
Réka Zsolnai
Financial assistant
Anita Belovai
Personal assistant
Alexandra Tóth
Receptionist
Krisztina Klement
Office assistant
Tóth Hajnalka
Personal assistant
Ákos Becher is a founding partner and co-head of our firm. He is an attorney-at-law registered with the Bar of Budapest since 2004. Previously he headed both the Real Estate and Tax practices of DLA Piper's Budapest office.
He specializes in international and domestic tax law, including real estate taxation, investment funds, tax structuring of complex transactions, EU compliance-related tax matters, the taxation of corporations and corporate reorganizations, operative and financial leasing transactions and VAT matters. He has outstanding experience in tax litigation matters and is considered as one of the leading tax litigators in Hungary.
Ákos is regularly ranked by Chambers Europe and The Legal 500 as a leading tax lawyer in Hungary. He was a member of the team named Hungarian Tax Firm of the Year in 2013 by International Tax Review and is also recognized as "very highly recommended by clients and competitors" in Tax Controversy Leader's Guide 2014. Ákos is among the 10 most recommended tax lawyers in Best Lawyers 2013.
Spoken languages: Hungarian, German, English
Praxes:
- Tax dispute resolution
- Regulated funds
- Real property
- M&A transactions
- Financial transactions
- VAT planning
- Assistance during tax audits
- Tax litigation
- Real estate transactions, acquisitions, developments, leasing transactions
- Insolvency proceedings
- Corporate reorganisations
- Fund structuring
Levente Torma is a founding partner and co-head of our firm with more than 20 years of tax experience. He gained experience at DLA Piper, Freshfields Bruckhaus Deringer and also headed the Budapest Tax practice of Allen & Overy's Budapest office. He has extensive experience in national and international taxation and tax planning, especially in tax-driven corporate restructurings, M&A, tax dispute resolutions, tax efficient supply chain schemes, EU tax law, taxation of financial instruments, tax-driven asset finance, employee remuneration schemes, transfer pricing, VAT and excise tax issues and EPPC. Levente regularly advises domestic and international clients across several industries.
Levente is regularly ranked by Chambers Europe and The Legal 500 as a leading tax lawyer in Hungary and was named "Hungarian Tax Lawyer of the year" by Best Lawyers in 2013. Levente was a member of the team named "Hungarian Tax Firm of the Year in 2013" by International Tax Review and is also recognized as “very highly recommended by clients and competitors" in the The Tax Controversy Leader's Guide 2014.
Spoken languages: Hungarian, German, English
Praxes:
- M&A, structuring, transactions
- EU tax law
- Transfer pricing (MAP, APA)
- Personal income tax
- Financial products
- Tax dispute resolution
- State subsidies
- Indirect taxes
- Crisis taxes
- Business tax advisory
Balázs Sőth, partner of our firm, has more than 15 years of experience in the field of taxation. In addition to his legal qualifications, Balázs is also a qualified economist and IFRS chartered accountant.
He has extensive experience in international tax structuring, tax due diligence and tax advice in M&A transactions. He has led and coordinated several due diligence and restructuring projects.
Balázs has advised major players in the automotive, energy and financial sectors on corporate restructuring, international tax and VAT issues.
In addition to M&A, Balázs is an expert in private wealth planning structures and has significant experience in the design and operation of trusts and trust foundations.
Balázs has also gained significant experience in representing clients in tax disputes (VAT, corporate tax) both before the authorities and the courts.
Spoken languages: Hungarian, English, German
Praxes:
- Tax due diligence
- Tax dispute resolution
- Business tax advisory
- Tax compliance
- Structuring of M&A transactions
Imre Béres has been a partner, lawyer and registered tax advisor at Becher, Torma & Partners Law Office since 2011. He has considerable experience in domestic and international taxation, tax planning - in particular corporate restructuring, acquisitions, tax litigation, European Union tax law, setting up international tax optimisation structures, employee benefit plans, tax incentives and state aid, VAT and transfer pricing.
Prior to joining Becher, Torma & Partners, he worked on tax implications of corporate transactions, tax structuring and tax due diligence at a Big 4 consulting firm and subsequently worked as a trainee in the corporate law group of another leading international law firm, where he gained experience in corporate and commercial law.
Spoken languages: Hungarian, English, German
Praxes:
- Business tax advisory
- M&A, structuring transactions
- Tax matters related to the operation of companies, including sector specific taxes
- Review, planning and execution of complex corporate transactions
- Analyzing the compliance of legal provisions and practice with EU law rules and principles
- Tax due diligence
- Tax-related dispute resolution
- VAT supply chain management
- Fund structuring
- Real estate taxation
Peter Király is a registered tax advisor at Becher, Torma & Partners Law Office and leads the transfer pricing practice. Before joining B&T, he worked at the Tax practice in the Budapest office of Ernst & Young as a tax manager where he was responsible for advance pricing arrangements, mutual agreements procedures and other transfer pricing matters.
Péter has outstanding experience in transfer pricing matters such as planning, APA procedures, MAP processes, transfer pricing litigation and transfer pricing aspects of business restructurings. He has also gained experience in the financial, energy, media&telecommunication, manufacturing and distribution sectors.
Péter was also recognized by his peers as one of the best in Hungary to turn to regarding transfer pricing matters in International Tax Review 2012.
Spoken languages: Hungarian, English
Praxes:
- Transfer pricing (MAP, APA)
- Tax dispute resolution
- Business tax advisory
- Transfer pricing documentation services
- Advance pricing arrangements (APAs)
- Transfer pricing litigation
- Mutual agreement procedure (MAPs)
- Transfer pricing design
Mrs. Pölöskei headed the corporate income tax department of the Hungarian Ministry of Finance for decades. She is considered to be an authority in Hungary in the field of income taxation. Her specific knowledge in tax matters is based on herover 40-years of experience in corporate and income taxation issues, preparation of tax legislation, issuing guidelines and binding rulings and implementing EU tax laws. She is a frequent speaker at tax related conferences and seminars and is the author of various commentaries and articles related to the area of income taxation.
She was a member of the team named Hungarian Tax Firm of the Year in 2013 by International Tax Review.
Spoken languages: Hungarian, German
Praxes:
- M&A, structuring, transactions
- EU tax law
- Transfer pricing (MAP, APA)
- Personal income tax
- Tax dispute resolution
- State subsidies
- Crisis taxes
- Business tax advisory
- Real estate
- Tax compliance
Beáta Heiman is an attorney-at-law registered with the Bar of Budapest since 2004. She formerly worked as a senior associate in the Real Estate group of DLA Piper's Budapest office. She focuses on real estate matters, including due diligence, design, construction, leasing, operation and sales-related legal issues of development projects. In addition, she has gained particular experience in commercial contracts, regulatory proceedings of investment funds, term sheets, partnership and cooperation agreements relating to venture capital investments, and insolvency law.
Spoken languages: Hungarian, German, English
Praxes:
- Regulatory matters of Real Estate Investment Funds
- Structuring of venture capital investments
- Real estate transactions/development/financing
- Land use planning and municipal law
- Insolvency proceeding
- Corporate transactions
Cecília Zámori-Szabó joined Becher,Torma & Partners Law Office in 2019 as a lawyer.
After graduating from the Faculty of Law and Political Sciences of the University of Szeged, she worked as a trainee lawyer at an international law firm in Budapest and as a lawyer after passing the bar exam.
She gained wide experience in domestic and international cross-border financing transactions and restructurings. She was also involved in different M&A and corporate deals, legal due diligences and regulatory matters.
Spoken languages: Hungarian, English
Praxes:
- Banking and finance transactions
- Corporate transactions
- Regulatory matters
Gábor Butor joined Becher, Torma & Partners Law Office in 2015 as a trainee lawyer and has been working as an attorney since 2019.
Gábor graduated from Eötvös Loránd University Faculty of Law with summa cum laude degree. Gábor started his career at one of the major leading international law firm.
From the autumn 2020 he is PhD student of the Doctoral School of Pázmány Péter Catholic University Faculty of Law.
During the years spent in our office Gábor gained extensive experience in the field of tax due diligences and tax advising, he participated in the representation of numerous companies before the tax authority and the court. His main area of interest is the domestic and EU regulations on value added tax and the development of the corresponding legal practice (which is also the subject of his PhD research).
Spoken languages: Hungarian, English, German
Praxes:
- Tax audits and tax litigations
- EU tax law
- VAT and local taxes
- Tax treatment of real estate related transactions
- Internal tax review, review of tax returns, preparation of tax returns
- Structuring of M&A transactions
Adrienn Benei joined Becher,Torma & Partners Law Office in 2016 as a trainee lawyer.
She holds a law degree from the Faculty of Law and Political Sciences of Eötvös Loránd University and studied at the University of Copenhagen in 2014 under the Erasmus programme.
Later on, she gained professional experience at Jalsovszky Law Office as a trainee lawyer, mainly in the fields of corporate law, commercial law and real estate law, and then she specialised in taxation, where she has been a true generalist in all tax areas, including tax litigation.
Spoken languages: Hungarian, English
Praxes:
- M&A
- Tax restructurings
- Tax litigation
Andor Boros joined Becher,Torma & Partners Law Office in 2016, after finishing his law studies at Faculty of Law ELTE. Beside his studies at the university he was member of Mathias Corvinus Collegium where he contemplated the Legal & Leadership Programmes with outstanding results.
During his studies at the Vrije Universiteit Amsterdam (the Netherlands), he focused on the legal relationship between the EU Law and the Member States legal order.
At the university, he focused on constitutional and European law. He was also student assistant at the Department of Constitutional Law.
He gained valuable experience in European law working as a trainee at the European Parliament and at Nagy & Trocsanyi Law Firm. He participated as a trainee at the Constitutional Court of Hungary dealing with judgements in constitutional complaints brought by Hungarian enterprises and examining the legal relationship between the judgements of Constitutional Court and the ECJ.
Spoken languages: Hungarian, English, Romanian
Praxes:
Katalin Banász joined Becher, Torma & Partners Law Office in 2021 as a tax manager. She has economist degrees majoring in accounting from Budapest Business School, College of Finance and Accountancy and Budapest University of Technology and Economics.
Katalin is a certified tax advisor, and she also has accountant qualification. She has previously gained experience in tax compliance and tax advisory matters both at advisory firms and corporate side.
Spoken languages: Hungarian, English
Praxes:
Szilvia Dunai joined Becher, Torma & Partners Law Office in 2017 as a trainee lawyer.
Szilvia studied law at the Law Faculty of ELTE. She also studied at the University of Heidelberg and the Panthéon-Assas University in Paris on an Erasmus scholarship. After her legal studies, she gained experience in corporate taxation at the tax advisory business of a BIG4 company.
In her work, she focuses on tax and customs related issues. She assists clients in tax and customs procedures, both in the audit and the litigation phase. She prepares tax advice related to various taxation issues of companies and private individuals.
Spoken languages: Hungarian, English, German, French
Praxes:
- Taxation
- Customs
Spoken languages: Hungarian, English
Praxes:
Ádám Farle joined Becher, Torma & Partners Law Office in 2018 as a trainee lawyer and has been working as a lawyer since 2023.
He obtained his law degree at the Faculty of Law of University of Szeged. He also studied sociology during his legal studies. He gained professional experience as an intern in the personal income tax group of Ernst & Young.
Spoken languages: Hungarian, English
Praxes:
Eszter Tóth joined Becher, Torma & Partners Law Office in 2018, after completing her law studies at the Eötvös Loránd University of Budapest. She studied International Business at the Faculty of Business Administration of Corvinus University of Budapest.
Eszter will be practising as a lawyer from 2023 onwards.
She is a featured member of the firm's MRP team, she has been involved in the launch and operation of several MRP projects as a trainee lawyer and is currently the head of the KKV MRP division.
In addition to the MRP area, Eszter has extensive experience in both corporate law and trust-related wealth planning matters.
Spoken languages: Hungarian, English
Praxes:
- Tax law
Nóra Sádt joined Becher, Torma & Partners Law Office in 2021 as a trainee lawyer and has been working as a lawyer in our firm since 2023.
Prior to that, she worked for three years as a trainee lawyer at Réti, Várszegi & Partners PwC Legal.
She gratuated from University of Szeged, Faculty of Law with summa cum laude degree. Nóra is currently studying Finance and Accounting at the Budapest Business School.
Nóra has been involved in several litigation (civil lawsuits and tax litigation) and tax authority proceedings. She also has gained experience in legal and tax due diligence and corporate restructuring projects. As part of her work, Nóra provides legal and tax advice as well.
Spoken languages: Hungarian, English
Praxes:
Michaela Kiripolszky joined Becher, Torma & Partners Law Office in 2021 as a trainee lawyer and was admitted to the bar in 2023.
She graduated summa cum laude from the Faculty of Law of Eötvös Loránd University in 2019. Under the Erasmus program, she studied law at University of Lisbon. In 2019, she attended a course on international taxation at Vienna University of Economics and Business. During her undergraduate studies, she gained experience as an intern in the tax practice group of international law firms. After graduation, she worked in a tax consultancy firm for two years.
Her main field of focus is tax planning, and she is involved in tax audits, tax authority proceedings, corporate and individual tax advisory work. In addition to tax consultancy, she also provides legal advice.
Spoken languages: Hungarian, English, Slovak
Praxes:
- taxation
Ágnes Verebélyi joined Becher, Torma & Partners Law Office in 2019 after finishing her legal studies at the Faculty of Law of Eötvös Loránd University.
During her university years, she got professional experience as an intern at an international law firm as well as at a multinational company. She also gained insight into the work of the central administration as a trainee.
She completed the Summer Programme of the University of Stockholm and was the member of the ELTE Team in 2018 in the joint tax seminar on tax transparency. As a member of the European Law Students’ Association, she represented the organization as a delegate in one of the sessions of UNCITRAL in New York.
Spoken languages: Hungarian, English
Praxes:
Luca Papp joined Becher, Torma & Partners Law Office in 2020 as a junior tax advisor.
She has previously worked for an international law firm and as an intern for a multinational company. She finished her studies at the Faculty of Law of Eötvös Loránd University. As part of an Erasmus study program, Luca was a student at the Università degli Studi di Milano for one semester.
Luca has also been involved in several company restructuring and due diligence projects. She has also supported the work of senior colleagues in consulting projects.
Spoken languages: Hungarian, English
Praxes:
Dorottya Szekeres joined Becher, Torma & Partners Law Office in 2023 as a trainee lawyer.
She gained previous experience as an intern from 2020, mainly in civil law at other law firms. She graduated summa cum laude from the Eötvös Loránd University. During her studies, she had the opportunity to study at the Catholic University of Leuven for six months, where she focused mainly on financial law, EU law and international law, and he participated in the ELTE International Tax Law Exchange Seminar in Ferrara, in connection with which she later spent a week at the University of Heidelberg doing research on cryptocurrency taxation.
In the course of her work, she contributes to tax and legal advice, tax planning and also participates in due diligence projects.
Spoken languages: Hungarian, English
Praxes:
Gergő Klément joined Becher, Torma & Partners Law Firm in 2024 as a trainee lawyer.
He gained previous experience in the regional tax team of Robert Bosch Ltd. and in the income tax team of a Big4 consulting firm. He graduated from Eötvös Loránd University. He also studied at the University of Warsaw where he mainly gained knowledge in corporate and international law. During his university years, he was an active member of the Law Students' Self-Education Organisation (JÖSz) and of the ELTE Scholarly Circle of Civil Law, while he also participated in the case solving events of Corvinus Tax Club.
In the course of his work he is involved in both tax and legal consulting. He is particularly interested in incentives available to R&D companies. He is also involved in tax due diligence projects, tax litigation and duty matters.
Spoken languages: Hungarian, English
Praxes:
He completed his studies at University of Miskolc Faculty of Law, graduated summa cum laude with distinction. During his university years, he participated in several competitions, achieving first place in the Student Conference "Constant" international competition in tax law section in 2020, and second place in the Civil Law Section of the National Conference of Scientific Students' Associations (OTDK) in 2021.
His prior experience includes working as a tax advisor in a multinational environment at Ernst & Young Consulting Ltd., where he focused primarily on VAT, green tax and extended producer responsibility related questions, covering tax law and compliance matters.
In his current role, he provides tax and legal advisory services, assists in the establishment and transformation of companies, and contributes to matters involving trust management.
Spoken languages: Hungarian, English, German
Praxes:
