Publication: Magyar Közlöny
Issue: MK-2011-75 (Year: 2011, Number: 75)
Era: contemporary
Section: 2011. évi LXXXIV. törvény
Paragraph Index: 552

b) Subject to the provisions of German tax law regarding credit for foreign tax, there shall be allowed as a credit against German tax on income payable in respect of the following items of income the Hungarian tax paid under the laws of Hungary and in accordance with this Agreement: aa) dividends not dealt with in sub-paragraph a); bb) items of income that may be taxed in Hungary according to paragraph 2 of Article 13; cc) items of income that may be taxed in Hungary according to paragraph 3 of Article 14; dd) directors’ fees; ee) items of income that may be taxed according to Article 16.

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