Publication: Magyar Közlöny
Issue: MK-2011-75 (Year: 2011, Number: 75)
Era: contemporary
Section: 2011. évi LXXXIV. törvény
Paragraph Index: 602

a) if they are derived from rights or debt claims carrying a right to participate in profits, including income derived by a silent partner („stiller Gesellschafter“) from his participation as such, or from a loan with an interest rate linked to borrower’s profit („partiarisches Darlehen“) or from profit sharing bonds („Gewinnobligationen“) within the meaning of the tax law of and under the condition that they are deductible in the determination of profits of the debtor of such income or

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