Double Tax Avoidance Agreements in 2015, Hungary

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Double tax avoidance agreements

Double tax avoidance agreements settle the taxation related rights between two countries in relation to income and wealth. The object of these agreements is to avoid having taxpayers’ income taxed double.

However the agreements allow in several cases for both countries to levy tax on given incomes.

If there exists double taxation avoidance agreement between certain countries, then primarily this is to be adopted in taxation. Then shall be taken into consideration the tax rules of the particular country.

Since 1 January 2015 Hungary has double tax avoidance agreements with almost 80 countries.

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Double tax avoidance agreements of Hungary
CountrySignaturePublishedTo be used from
Albania1992.XI.14.1996: XCI. tv.1996.I.1.
Australia1990.XI.29.1993: XXXVI. tv.1993.I.1.
Austria1975.II.25.1976. évi 2. tvr.1976.I.1.
Austria (heritage)1975.II.25.1976. évi 1. tvr.1977.I.1.
Azerbaijan2008.II.18.2008: LXXXIX. tv.2009.I.1.
Bahrein2014.II.24.2014. évi XLIX. tv.unknown
Belgium1982.VII.19.20/1984. (IV. 18.) MT r.1985.I.1.
Bosnia and Herzegovinaold Yugoslav agreement is applicable
Brazil1986.VII.20.1992: XXVII. tv.1991.I.1.
Bulgaria1994.VI.8.1996: XCII. tv.1996.I.1.
Cyprus1981.XI.30.82/1982. (XII. 29.) MT r.1983.I.1.
Czech Repbulic1993.I.14.1996: XCIII. tv.1995.I.1.
Denmark2011.IV.27.2011: LXXXIII. tv.2013.I.1.
Republic of South Africa1994.III.4.1999: VII. tv.1997.I.1.
United Arab Emirates2013.IV.30.2013. évi CLXI. tv.2015.I.1.
Egypt1991.XI.5.1995: XVII. tv.1995.I.1.
Estonia2002.IX.11.2004: CXXVIII. tv.2005.I.1.
Belarus2002.II.19.2004: CXII. tv.2005.I.1.
Finland1978.X.25.66/1981. (XII. 16.) MT r.1982.I.1.
France1980.IV.28.65/1981. (XII. 16.) MT r.1982.I.1.
Philippines1997.VI.13.2000: XVII. tv.1998.I.1.
Georgia2012.II.16.2012. évi XIV. tv.2013.I.1.
Greece1983.V.25.33/1985. (VII. 1.) MT r.1986.I.1.
The Netherlands1986.VI.5.10/1988. (III. 10.) MT r.1988.I.1.
Hongkong2010.V.12.2010: CXXIX. tv.2012.I.1.
Croatia1996.VIII.30.2000: XVIII. tv.1999.I.1.
India2003.XI.3.2005: CXLIV. tv.2006.I.1.
Indonesia1989.X.19.1999: X. tv.1994.I.1.
Ireland1995.IV.25.1999: XI. tv.1997.I.1.
Iceland2005.XI.23.2005: CXLV. tv.2007.I.1.
Israel1991.V.14.1993: LXIII. tv.1993.I.1.
Japan1980.II.13.1980. évi 18. tvr.1981.I.1.
Yugoslavia (old)1985.X.17.1988. évi 6. respoect of Bosnia and Herzegovina
Canada1992.IV.15.1995: XVI. tv.1995.I.1.
Canada (amendment)1994.V.3.1999: XII. tv.1997.I.1.
Quatar2012.I.18.2012. évi XV. tv.2013.I.1.
Kazakhstan1994.XII.7.1999: XIV. tv.1997.I.1.
China1992.VI.17.1999: XV. tv.1995.I.1.
Republic of Korea1989.III.29.1992: XXVIII. tv.1991.I.1.
Kosovo2013.X.3.2013. évi CLXXXVII. tv.2015.I.1.
Kuwait1994.I.17.1999: XVI. tv.1995.I.1.
Kuwait (amendment)2001.XII.9.2003: LXX. tv.2003.I.1.
Poland1992.IX.23.1996: XCV. tv.1996.I.1.
Poland (amendment)2000.VI.27.2002: XXVII. tv.2002.IX.1.
Poland (heritage)1928.V.12.1931. évi XXVII. tv.1931.VII.22.
Latvia2004.V.14.2004: CXXX. tv.2005.I.1.
Lithuania2004.V.12.2004: CXXIX. tv.2005.I.1.
Luxemburg1990.I.15.1990: XCV. tv.1990.I.1.
Macedonia2001.IV.13.2002: XXXV. tv.2003.I.1.
Malaysia1989.V.22.1993: LX. tv.1993.I.1.
Malta1991.VIII.6.1993: LXVII. tv.1993.I.1.
Morocco1991.XII.12.2002: VIII. tv.2000.I.1.
Mexico2011.VI.24.2011: CXLV. tv.2012.I.1.
Moldova1995.IV.19.1999: XVIII. tv.1997.I.1.
Mongolia1994.IX.13.2000: LXXXII. tv.1999.I.1.
Great Britain and Northern Ireland2011.IX.7.2011. évi CXLIV. tv2012.I.1.
Germani2011.II.28.2011: LXXXIV. tv.2012.I.1.
Norvegia1980.X.21.67/1981. (XII. 16.) MT r.1982.I.1.
Italy1977.V.16.53/1980. (XII. 22.) MT r.1981.I.1.
Russian Federation1994.IV.1.1999: XXI. tv.1998.I.1.
Armenia2009.XI.09.2010: X. tv.2011.I.1.
Pakistan1992.II.24.1996: II. tv.1995.I.1.
Portugal1995.V.16.2000: XIX. tv.2000.I.1.
Romania (new)1993.IX.16.1996: XCIX. tv.1996.I.1.
Romania (heritage)1948.VIII.28.1949. évi 16. tvr.1950.I.1.
San Marino2009.IX.15.2010: CXXXII. tv.2011.I.1.
Spain1984.VII.9.12/1988. (III. 10.) MT r.1988.I.1.
Switzerland2013.IX.5.2013. évi CLXIII. tv.2015.I.1.
Sweden (new)1981.X.12.55/1982. (X. 22.) MT r.1983.I.1.
Sweden (heritage)1936.XI.20.1937. évi XXVI. tc.applicable
Saudi Arabia2014.III.23.2014. évi LII. tv.unknown
Serbia and Montenegro (Yugoslavia)2001.VI.20.2003: XXV. tv.2003.I.1.
Singapore1997.IV.17.2000: XXI. tv.1999.I.1.
Slovak Republic1994.VIII.5.1996: C. tv.1996.I.1.
Slovenia2004.VIII.26.2005: CXLVI. tv.2006.I.1.
Taipei2010.IV.19.2010: CXXXIII. tv.2011.I.1.
Thailand1989.V.18.13/1990. (VII. 25.) Korm. r.1990.I.1.
Turkey1993.III.10.1996: CI. tv.1996.I.1.
Tunisia1992.X.22.1999: XXVIII. tv.1998.I.1.
Ukraine1995.V.19.1999: XXX. tv.1997.I.1.
Uruguay1988.X.25.1999: XXXI. tv.1996.I.1.
USA1979.II.12.49/1979. (XII. 6.) MT r.1980.I.1.
USA (new)2010.II.04.2010: XXII. tv.unknown
Uzbekistan2008.IV.17.2008: XC. tv.2010.I.1.
Vietnam1994.VIII.26.1996: CII. tv.1996.I.1.


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