Publication: Magyar Közlöny
Issue: MK-2010-181 (Year: 2010, Number: 181)
Era: contemporary
Section: 2010. évi CXXXIII. törvény
Paragraph Index: 1288

1. (a) Salaries, wages and other similar remuneration, other than a pension or annuity, paid by an authority administering a territory or a political subdivision or a local authority thereof to an individual in respect of services rendered to that administering authority or subdivision or authority shall be taxable only in that territory. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other territory if the services are rendered in that territory and the individual is a resident of that territory who: (i) is a national of that territory; or (ii) did not become a resident of that territory solely for the purpose of rendering the services.

Source: https://magyarkozlony.hu/hivatalos-lapok/4774126550d98855ec8bc2b0930e2d509c87cd18/dokumentumok/c4b3f5ffbe35f9a00c8df653ca85fec4299fad4e/letoltes