Tax residency of foreigners in Hungary

2023-07-13 | Act on personal income tax, all-inclusive tax liability, center of vital interest, domestic tax resident, double tax treaties, foreign tax resident, full tax liability, habitual residence, limited tax liability, permanent place of residence, tax residency, tax residency certificate

Since our law firm represents a significant number of foreign clients in residence, settlement, and citizenship matters, the question of what tax rules will apply to foreigners coming to live in Hungary comes up very often.

"domestic tax resident"