The tax treatment of benefits for expats, where the employer is a domestic taxpayer and earnings are taxable in Hungary (considering the tax residency of the expat and the workplace and relevant double tax treaty) are considered below.
Cost-reimbursements paid to a nominee prior to employment (eg air tickets for an interview, accommodation during their stay) or provided for free are treated as other income and will likely trigger a tax liability according to the tax residency of the beneficiary.
When an employment agreement has ended, grants are treated as if a Hungarian employee was paid.
Careful treatment is needed in case of US and Russian residents as:
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•ÌýÌýÌýÌý The US double tax treaty was terminated as of 2024 (6.2), meaning that double taxation might occur. taxes
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Web page updated on 17 Mar 2025 15:40