![[cml_media_alt id='1786']DTAs[/cml_media_alt]](https://bspl.hu/wp-content/uploads/2015/02/4b4bc1f0c3-a117-424e-9d00-e66906b169e3.jpg)
Double tax avoidance agreements
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.
Tax counselling
Do you have tax related question? For counsel please contact us.
| 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. |
