Publication: Magyar Közlöny
Issue: MK-2011-75 (Year: 2011, Number: 75)
Era: contemporary
Section: 2011. évi LXXXIII. törvény
Paragraph Index: 185

2. Subject to the provisions of paragraph 1 of this Article, pensions and other similar remuneration arising in a Contracting State and paid to a resident of the other Contracting State, whether in consideration of past employment or not, shall be taxable only in the other Contracting State. However, pensions and other similar remuneration may be taxed in first-mentioned Contracting State where: (a) contributions paid by the beneficiary to the pension scheme were deducted from the beneficiary’s taxable income in the first-mentioned Contracting State under the law of that State; or (b) contributionspaid by an employerwere not taxableincomefor the beneficiaryin the first-mentioned Contracting State under the law of that State.

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