Publication: Magyar Közlöny
Issue: MK-2010-181 (Year: 2010, Number: 181)
Era: contemporary
Section: 2010. évi CXXXIII. törvény
Paragraph Index: 1278

1. Income derived by a resident of a territory in respect of professional services or other activities of an independent character shall be taxable only in that territory except in the following circumstances, when such income may also be taxed in the other territory: (a) if he has a fixed base regularly available to him in the other territory for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that territory; or (b) if his stay in the other territory is for a period or periods amounting to or exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the calendar year concerned; in that case, only so much income as is derived from his activities performed in the other territory may be taxed in that territory.

Source: https://magyarkozlony.hu/hivatalos-lapok/4774126550d98855ec8bc2b0930e2d509c87cd18/dokumentumok/c4b3f5ffbe35f9a00c8df653ca85fec4299fad4e/letoltes