In the year of 2007 Budapest Tech, Department of Enterprise Management in cooperation with Széchenyi István University, Department of Logistics and Forwarding started a project on the establishment of new transporting companies in Bulgaria and Romania. We focused on the differences between the countries newly joined the European Union on January 1, 2007 and Hungary. The latest enlargement of the EU was a good chance to examine the new countries what advantages and disadvantages they have. EU member countries are in free competition with each other because of the free flow of goods, capital, services and labour. Countries with different tax environment and policies open up new opportunities for companies. Data, tax rates, contributions and any fees mentioned in this working paper refer to the year of the project mentioned above.