Agreements on double taxation

What

Hungary has agreements with more than 70 countries which ensure the avoidance of double taxation. A double taxation agreement specifies which country has the right to tax an individual. In case both countries have such rights, then the agreement regulates which country has the priority. The agreements may set down different rules for different types of income.

Who

If you live in one country, but work, get income or develop economical activities in another country you can be subject of double taxation.

How

The procedures, requirements and amount to pay can be different depending on the case and on the agreement. On this link you can see the list of bilateral agreements Hungary made (in English): http://en.nav.gov.hu/taxation/double_taxation_treaties.

Good to know

For information in English about the Hungarian administration system (government offices, government windows, allowances, etc.) you can call the governmental helpline, what you can find under “Everyday life – Governmental helpline” on this link: http://hu.danubecompass.org/archives/situations/governmental-helpline. If you are calling from Hungary call this number: 1818, if you are calling from abroad call this number: +36 (1) 550-1858.

Where

In Hungary the responsible public body is the National Tax and Customs Administration.

Nemzeti Adó- és Vámhivatal (National Tax and Customs Office)

You can find the list of the local offices of the National Tax and Customs Administration on this link: (in English): http://en.nav.gov.hu/contact/Tax_and_Customs_Directorates_of_the_NTCA/Central_Customer_Serv20160412.html

You can also search for the nearest office on this link (in Hungarian): http://www.nav.gov.hu/nav/ugyfelszolg