• Liechtenstein - Hungary
    Tax Treaty Enters into Force

    24-12-2015

    The Income and Capital Tax Treaty between Liechtenstein and Hungary entered into force on 24 December 2015. Its provisions will apply from 1 January 2016.

    The treaty was signed on 29 June 2015.

    In accordance with the treaty, the following withholding taxes will apply:

    • Dividends:
      • 0% if the beneficial owner is a company (other than a partnership that is not liable to tax), which holds directly at least 10% of the capital of the company paying the dividends.
      • 10% in all other cases.
    • Interest: 0%.
    • Royalties: 0%.
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EUCED - European Network for Economic Cooperation and Development is a European Economic Interest Grouping (EEIG), as per EU Council Regulation # 2137/85, established for European and worldwide economic and development operations. As well as, the status of an European Business Association.

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