Double Tax Avoidance Agreements in 2015, Hungary

DTAs

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
Country Signature Published To be used from
Albania 1992.XI.14. 1996: XCI. tv. 1996.I.1.
Australia 1990.XI.29. 1993: XXXVI. tv. 1993.I.1.
Austria 1975.II.25. 1976. évi 2. tvr. 1976.I.1.
Austria (heritage) 1975.II.25. 1976. évi 1. tvr. 1977.I.1.
Azerbaijan 2008.II.18. 2008: LXXXIX. tv. 2009.I.1.
Bahrein 2014.II.24. 2014. évi XLIX. tv. unknown
Belgium 1982.VII.19. 20/1984. (IV. 18.) MT r. 1985.I.1.
Bosnia and Herzegovina old Yugoslav agreement is applicable
Brazil 1986.VII.20. 1992: XXVII. tv. 1991.I.1.
Bulgaria 1994.VI.8. 1996: XCII. tv. 1996.I.1.
Cyprus 1981.XI.30. 82/1982. (XII. 29.) MT r. 1983.I.1.
Czech Repbulic 1993.I.14. 1996: XCIII. tv. 1995.I.1.
Denmark 2011.IV.27. 2011: LXXXIII. tv. 2013.I.1.
Republic of South Africa 1994.III.4. 1999: VII. tv. 1997.I.1.
United Arab Emirates 2013.IV.30. 2013. évi CLXI. tv. 2015.I.1.
Egypt 1991.XI.5. 1995: XVII. tv. 1995.I.1.
Estonia 2002.IX.11. 2004: CXXVIII. tv. 2005.I.1.
Belarus 2002.II.19. 2004: CXII. tv. 2005.I.1.
Finland 1978.X.25. 66/1981. (XII. 16.) MT r. 1982.I.1.
France 1980.IV.28. 65/1981. (XII. 16.) MT r. 1982.I.1.
Philippines 1997.VI.13. 2000: XVII. tv. 1998.I.1.
Georgia 2012.II.16. 2012. évi XIV. tv. 2013.I.1.
Greece 1983.V.25. 33/1985. (VII. 1.) MT r. 1986.I.1.
The Netherlands 1986.VI.5. 10/1988. (III. 10.) MT r. 1988.I.1.
Hongkong 2010.V.12. 2010: CXXIX. tv. 2012.I.1.
Croatia 1996.VIII.30. 2000: XVIII. tv. 1999.I.1.
India 2003.XI.3. 2005: CXLIV. tv. 2006.I.1.
Indonesia 1989.X.19. 1999: X. tv. 1994.I.1.
Ireland 1995.IV.25. 1999: XI. tv. 1997.I.1.
Iceland 2005.XI.23. 2005: CXLV. tv. 2007.I.1.
Israel 1991.V.14. 1993: LXIII. tv. 1993.I.1.
Japan 1980.II.13. 1980. évi 18. tvr. 1981.I.1.
Yugoslavia (old) 1985.X.17. 1988. évi 6. tvr. in respoect of Bosnia and Herzegovina
Canada 1992.IV.15. 1995: XVI. tv. 1995.I.1.
Canada (amendment) 1994.V.3. 1999: XII. tv. 1997.I.1.
Quatar 2012.I.18. 2012. évi XV. tv. 2013.I.1.
Kazakhstan 1994.XII.7. 1999: XIV. tv. 1997.I.1.
China 1992.VI.17. 1999: XV. tv. 1995.I.1.
Republic of Korea 1989.III.29. 1992: XXVIII. tv. 1991.I.1.
Kosovo 2013.X.3. 2013. évi CLXXXVII. tv. 2015.I.1.
Kuwait 1994.I.17. 1999: XVI. tv. 1995.I.1.
Kuwait (amendment) 2001.XII.9. 2003: LXX. tv. 2003.I.1.
Poland 1992.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.
Latvia 2004.V.14. 2004: CXXX. tv. 2005.I.1.
Lithuania 2004.V.12. 2004: CXXIX. tv. 2005.I.1.
Luxemburg 1990.I.15. 1990: XCV. tv. 1990.I.1.
Macedonia 2001.IV.13. 2002: XXXV. tv. 2003.I.1.
Malaysia 1989.V.22. 1993: LX. tv. 1993.I.1.
Malta 1991.VIII.6. 1993: LXVII. tv. 1993.I.1.
Morocco 1991.XII.12. 2002: VIII. tv. 2000.I.1.
Mexico 2011.VI.24. 2011: CXLV. tv. 2012.I.1.
Moldova 1995.IV.19. 1999: XVIII. tv. 1997.I.1.
Mongolia 1994.IX.13. 2000: LXXXII. tv. 1999.I.1.
Great Britain and Northern Ireland 2011.IX.7. 2011. évi CXLIV. tv 2012.I.1.
Germani 2011.II.28. 2011: LXXXIV. tv. 2012.I.1.
Norvegia 1980.X.21. 67/1981. (XII. 16.) MT r. 1982.I.1.
Italy 1977.V.16. 53/1980. (XII. 22.) MT r. 1981.I.1.
Russian Federation 1994.IV.1. 1999: XXI. tv. 1998.I.1.
Armenia 2009.XI.09. 2010: X. tv. 2011.I.1.
Pakistan 1992.II.24. 1996: II. tv. 1995.I.1.
Portugal 1995.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 Marino 2009.IX.15. 2010: CXXXII. tv. 2011.I.1.
Spain 1984.VII.9. 12/1988. (III. 10.) MT r. 1988.I.1.
Switzerland 2013.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 Arabia 2014.III.23. 2014. évi LII. tv. unknown
Serbia and Montenegro (Yugoslavia) 2001.VI.20. 2003: XXV. tv. 2003.I.1.
Singapore 1997.IV.17. 2000: XXI. tv. 1999.I.1.
Slovak Republic 1994.VIII.5. 1996: C. tv. 1996.I.1.
Slovenia 2004.VIII.26. 2005: CXLVI. tv. 2006.I.1.
Taipei 2010.IV.19. 2010: CXXXIII. tv. 2011.I.1.
Thailand 1989.V.18. 13/1990. (VII. 25.) Korm. r. 1990.I.1.
Turkey 1993.III.10. 1996: CI. tv. 1996.I.1.
Tunisia 1992.X.22. 1999: XXVIII. tv. 1998.I.1.
Ukraine 1995.V.19. 1999: XXX. tv. 1997.I.1.
Uruguay 1988.X.25. 1999: XXXI. tv. 1996.I.1.
USA 1979.II.12. 49/1979. (XII. 6.) MT r. 1980.I.1.
USA (new) 2010.II.04. 2010: XXII. tv. unknown
Uzbekistan 2008.IV.17. 2008: XC. tv. 2010.I.1.
Vietnam 1994.VIII.26. 1996: CII. tv. 1996.I.1.

 

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