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Commentary

8.1 Recruitment of foreign workers

Hungary

8.1ÌýÌýÌýÌý Recruitment of foreign workers

Non-compliance with Hungarian provisions can lead to penalties (Act on Tax Procedure, Arts 215–238). Penalties for non-compliance are a maximum of HUF 500,000 per employee, dependent on the circumstances and recurrence (however, 'risky' classification of a taxpayer might pay 150% of the penalties of 'reliable'

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