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Hungary Tax News

Tax package for 2013 – presented

9 February 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building

9 February 2013
Tax package for 2013 – presented

2 December 2012
Parliament approved tax bills

2 December 2012
Treaty between Hungary and Denmark enters into force

23 October 2012
Tax Administration strikes down sham company structures

23 October 2012
Ministry of Finance clarifies tax treatment of Greek-source royalties in tax treaties with Czech Republic and Hungary

23 October 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012
Government submits new tax bills

3 September 2012
Amendments to laws published in the Official Gazette – part 1: Law on Tax Procedures

29 July 2012
Treaty between Hungary and Qatar enters into force

29 July 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

29 July 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

29 July 2012
Treaty between Hungary and Qatar – details

3 June 2012
Treaty between Germany and Hungary enters into force

4 March 2012
Treaty between Mexico and Hungary enters into force

1 February 2012
Treaty between Denmark and Hungary – details

21 June 2011
Treaty between Germany and Hungary – details

27 April 2011
Treaty between Hong Kong and Hungary enters into force

30 March 2011
Tax agreement between Hungary and Taiwan enters into force

14 March 2011
Tax package promulgated

26 October 2010
Treaty between Hong Kong and Hungary – details

26 October 2010
Tax package approved by parliament – Corporate taxation (including bank tax)

6 September 2010
Dutch dividend withholding tax exemption extended to certain EEA countries

16 September 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries

16 July 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement

16 July 2009
Treaty between United States and Hungary – negotiations

16 July 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment

16 July 2009
Amendments to tax laws

7 June 2009
Treaty between Qatar and Hungary initialled

13 May 2009
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