The governmental decree (Decree) designating the so-called Free Business Zones (FBZ) was gazetted last week. As previously reported, different tax, social security and vocational training contribution credits and allowance are available for businesses operating in the designated zones as from 1 January 2013. The Decree enumerates 903 business zones in towns and villages located in the least developed parts of Hungary. A designation is valid for 5 years but can be prolonged by the government. The available benefits in relation to FBZ are as follows: -   a corporate tax credit for the promotion of development for investments in FBZ...