Publication: Magyar Közlöny
Issue: MK-1999-120 (Year: 1999, Number: 120)
Era: 1990-2004
Section: 
Paragraph Index: 134

1. Where the legal incidence of any form of taxation in the receiving State depends upon residence or domicile, periods during which a member of a force or civilian component is in the territory of that State by reason solely of his being a member of such force or civilian component shall not be considered as periods of residence therein, or as creating a change of residence or domicile, for the purposes of such taxation. Members of a force or civilian component shall be exempt from taxation in the receiving State on the salary and emoluments paid to them as such members by the sending State or on any tangible movable property the presence of which in the receiving State is due solely to their temporary presence there.

Source: https://magyarkozlony.hu/hivatalos-lapok/b49507c12ea8e4d5e1a55e7d4c3f24fd75161ec5/dokumentumok/e71d3e90adcd4f2b7b1964be2f308008fde02934/letoltes