Publication: Magyar Közlöny
Issue: MK-2011-128 (Year: 2011, Number: 128)
Era: contemporary
Section: 2011. évi CXLV. törvény
Paragraph Index: 1103

3. Gains derived by a resident of a Contracting State from the alienation of shares, participation or other rights in the capital of a company or other legal person that is a resident of the other Contracting State may be taxed in that other State, if the recipient of the gain, at any time, during the 12 (twelve)month period preceding such alienation, together with all persons who are related to the recipient, had a participation of at least 25 (twenty-five) per cent in the capital of that company or other legal person.

Source: https://magyarkozlony.hu/hivatalos-lapok/e5485bbe2b4799f35a054d9c427707c39671831b/dokumentumok/b22cbff19437bd824a6a45069abc926a3646e57f/letoltes