Publication: Magyar Közlöny
Issue: MK-2011-75 (Year: 2011, Number: 75)
Era: contemporary
Section: 2011. évi LXXXIV. törvény
Paragraph Index: 515

(2) Gains from the alienation of shares, rights or an interest in a company, the assets of which consist more than 50 per cent of, orof rightsin,immovablepropertysituated inaContractingState orof sharesinacompanythe assetsof which consist more than 50 per cent of, or of rights in, such immovable property situated in a State may be taxed in the State in which the immovable property is situated.

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