Publication: Magyar Közlöny
Issue: MK-2011-75 (Year: 2011, Number: 75)
Era: contemporary
Section: 2011. évi LXXXIII. törvény
Paragraph Index: 159

3. The term “dividends” as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatmentasincomefromsharesbythelawsoftheState ofwhichthecompanymakingthedistributionisaresident.

Source: https://magyarkozlony.hu/hivatalos-lapok/e28b93f48eeefbd42f7cf6bf52ec7292218bc1a0/dokumentumok/001a14bd593e7f41e8750ff8eb4adfad2b55c36b/letoltes