Last reviewed 14 Jan 2026
The right to taxation in the event of sale of interests in property companies is subject to differing provisions. In accordance with the OECD Model Agreement, for those countries for which there is a “yes” in the real estate clause column the right to taxation in the case of share deals lies not with the country of residence of the vendor but with the country in which the property is situated.
| COUNTRY | SIGNATURE | PROMULGATION | ENTRY INTO FORCE | |
| Albania | 1992. XI. 14. | 1996. Act XCI | 1996. I. 1. | |
| Principality of Andorra | 2021. X. 8. | 2022. Act XXXIII | 2023. I. 1. | |
| Australia | 1990. XI. 29. | 1993. Act XXXVI | 1993. I. 1. | |
| Austria (inheritance, succession) | 1975. II. 25. | 1976. Decree 1 | 1977. I. 1. | |
| Austria | 1975. II. 25. | 1976. Decree 2 | 1976. I. 1. | |
| Azerbaijan | 2008. II. 18. | 2008. Act LXXXIX | 2009. I. 1. | |
| Bahrain | 2014. II. 24. | 2014. Act XLIX | 2016. I. 1. | |
| Belgium | 1982. VII. 19. | 20/1984 (IV. 18.) MT Reg. | 1985. I. 1. | |
| Belarus | 2002. II. 19. | 2004. Act CXII | 2005. I. 1. | |
| Bosnia and Herzegovina | 1985. X. 17. | 1988. Decree 6 | since recognition | |
| Brazil | 1986. VII. 20. | 1992. Act XXVII | 1991. I. 1. | |
| Bulgaria | 1994. VI. 8. | 1996. Act XCII | 1996. I. 1. | |
| Cyprus | 1981. XI. 30. | 82/1982 (XII. 29.) MT Reg. | 1983. I. 1. | |
| Czech Republic | 1993. I. 14. | 1996. Act XCIII | 1995. I. 1. | |
| Denmark | 2011. IV. 27. | 2011. Act LXXXIII | 2013. I. 1. | |
| South Africa | 1994. III. 4. | 1999. Act VII | 1997. I. 1. | |
| Egypt | 1991. XI. 5. | 1995. Act XVII | 1995. I. 1. | |
| Estonia | 2002. IX. 11. | 2004. Act CXXVIII | 2005. I. 1. | |
| Estonia (amending protocol) | 2016. XI. 25. | 2017. Act CXII | 2016. I. 1. | |
| United Arab Emirates | 2013. IV. 30. | 2013. Act CLXI | 2015. I. 1. | |
| Finland | 1978. X. 25. | 66/1981 (XII. 16.) MT Reg. | 1982. I. 1. | |
| France | 1980. IV. 28. | 65/1981 (XII. 16.) MT Reg. | 1982. I. 1. | |
| Philippines | 1997. VI. 13. | 2000. Act XVII | 1998. I. 1. | |
| Georgia | 2012. II. 16. | 2012. Act XIV | 2013. I. 1. | |
| Greece | 1983. V. 25. | 33/1985 (VII. 1.) MT Reg. | 1986. I. 1. | |
| Netherlands | 1986. VI. 5. | 10/1988 (III. 10.) MT Reg. | 1988. I. 1. | |
| Hong Kong | 2010. V. 12. | 2010. Act CXXIX | 2012. I. 1. | |
| Croatia | 1996. VIII. 30. | 2000. Act XVIII | 1999. I. 1. | |
| India | 2003. XI. 3. | 2005. Act CXLIV | 2006. I. 1. | |
| Indonesia | 1989. X. 19. | 1999. Act X | 1994. I. 1. | |
| Iraq | 2016. XI. 22. | 2017. Act IX | 2022. I. 1. | |
| Iran | 2015. XI. 30. | 2016. Act IV | 2017. I. 1. | |
| Ireland | 1995. IV. 25. | 1999. Act XI | 1997. I. 1. | |
| Iceland | 2005. XI. 23. | 2005. Act CXLV | 2007. I. 1. | |
| Israel | 1991. V. 14. | 1993. Act LXIII | 1993. I. 1. | |
| Japan | 1980. II. 13. | 1980. Decree 18 | 1981. I. 1. | |
| Canada | 1992. IV. 15. | 1995. Act XVI | 1995. I. 1. | |
| Canada (amending protocol) | 1994. V. 3. | 1999. Act XII | 1997. I. 1. | |
| Qatar | 2012. I. 18. | 2012. Act XV | 2013. I. 1. | |
| Kazakhstan | 1994. XII. 7. | 1999. Act XIV | 1997. I. 1. | |
| Kyrgyzstan | 2020. IX. 29. | 2020. Act CXVI | 2022. I. 1. | |
| China | 1992. VI. 17. | 1999. Act XV | 1995. I. 1. | |
| South Korea | 1989. III. 29. | 1992. Act XXVIII | 1991. I. 1. | |
| Kosovo | 2013. X. 3. | 2013. Act CLXXXVII | 2015. I. 1. | |
| Kuwait | 1994. I. 17. | 1999. Act XVI | 1995. I. 1. | |
| Kuwait (amending protocol) | 2001. XII. 9. | 2003. Act LXX | 2003. I. 1. | |
| Poland (inheritance) | 1928. V. 12. | 1931. Act XXVII | 1931. VII. 22. | |
| Poland | 1992. IX. 23. | 1996. Act XCV | 1996. I. 1. | |
| Poland (amending protocol) | 2000. VI. 27. | 2002. Act XXVII | 2002. IX. 1. | |
| Latvia | 2004. V. 14. | 2004. Act CXXX | 2005. I. 1. | |
| Latvia (amending protocol) | 2020. IV. 8. | 2020. Act CII | 2018. I. 1. | |
| Liechtenstein | 2015. VI. 29. | 2015. Act CL | 2016. I. 1. | |
| Lithuania | 2004. V. 12. | 2004. Act CXXIX | 2005. I. 1. | |
| Luxembourg | 2015. III. 10. | 2015. Act XCI | 2018. I. 1. | |
| North Macedonia | 2001. IV. 13. | 2002. Act XXXV | 2003. I. 1. | |
| Malaysia | 1989. V. 22. | 1993. Act LX | 1993. I. 1. | |
| Malta | 1991. VIII. 6. | 1993. Act LXVII | 1993. I. 1. | |
| Morocco | 1991. XII. 12. | 2002. Act VIII | 2000. I. 1. | |
| Mexico | 2011. VI. 24. | 2011. Act CXLV | 2012. I. 1. | |
| Moldova | 1995. IV. 19. | 1999. Act XVIII | 1997. I. 1. | |
| Mongolia | 1994. IX. 13. | 2000. Act LXXXII | 1999. I. 1. | |
| Montenegro | 2001. VI. 20. | 2003. Act XXV | 2003. I. 1. | |
| United Kingdom | 2011. IX. 7. | 2011. Act CXLIV | 2012. I. 1. | |
| Germany | 2011. II. 28. | 2011. Act LXXXIV | 2012. I. 1. | |
| Norway | 1980. X. 21. | 67/1981 (XII. 16.) MT Reg. | 1982. I. 1. | |
| Italy | 1977. V. 16. | 53/1980 (XII. 22.) MT Reg. | 1981. I. 1. | |
| Oman | 2016. XI. 2. | 2016. Act CLXXVII | 2018. I. 1. | |
| Russian Federation | 1994. IV. 1. | 1999. Act XXI | 1998. I. 1. | |
| Armenia | 2009. XI. 09. | 2010. Act X | 2011. I. 1. | |
| Pakistan | 1992. II. 24. | 1996. Act II | 1995. I. 1. | |
| Pakistan (amending protocol) | 2020. VII. 14. | 2020. Act CIII | 2022. I. 1. | |
| Portugal | 1995. V. 16. | 2000. Act XIX | 2000. I. 1. | |
| Romania (inheritance) | 1948. VIII. 28. | 1949. Decree 16 | 1950. I. 1. | |
| Romania | 1993. IX. 16. | 1996. Act XCIX | 1996. I. 1. | |
| San Marino | 2009. IX. 15. | 2010. Act CXXXII | 2011. I. 1. | |
| Saudi Arabia | 2014. III. 23. | 2014. Act LII | 2016. I. 1. | |
| Serbia | 2001. VI. 20. | 2003. Act XXV | 2003. I. 1. | |
| Singapore | 1997. IV. 17. | 2000. Act XXI | 1999. I. 1. | |
| Slovakia | 1994. VIII. 5. | 1996. Act C | 1996. I. 1. | |
| Slovenia | 2004. VIII. 26. | 2005. Act CXLVI | 2006. I. 1. | |
| Spain | 1984. VII. 9. | 12/1988 (III. 10.) MT Reg. | 1988. I. 1. | |
| Switzerland | 2013. IX. 5. | 2013. Act CLXIII | 2015. I. 1. | |
| Sweden | 1981. X. 12. | 55/1982 (X. 22.) MT Reg. | 1983. I. 1. | |
| Sweden (inheritance) | 1936. XI. 20. | 1937. Act XXVI | applicable | |
| Taipei | 2010. IV. 19. | 2010. Act CXXXIII | 2011. I. 1. | |
| Thailand | 1989. V. 18. | 13/1990 (VII. 25.) Gov. Reg. | 1990. I. 1. | |
| Turkey | 1993. III. 10. | 1996. Act CI | 1996. I. 1. | |
| Tunisia | 1992. X. 22. | 1999. Act XXVIII | 1998. I. 1. | |
| Turkmenistan | 2016. VI. 01. | 2016. Act XCVI | 2017. I. 1. | |
| Ukraine | 1995. V. 19. | 1999. Act XXX | 1997. I. 1. | |
| Uruguay | 1988. X. 25. | 1999. Act XXXI | 1996. I. 1. | |
| Uzbekistan | 2008. IV. 17. | 2008. Act XC | 2010. I. 1. | |
| Uzbekistan (amending protocol) | 2014. XI. 25. | 2015. Act XXVIII | 2016. I. 1. | |
| Vietnam | 1994. VIII. 26. | 1996. Act CII | 1996. I. 1. | |
Treaties signed, promulgated in Hungary, but not applicable:
| COUNTRY | SIGNATURE | PROMULGATION | APPLICABILITY |
| USA | 2010.II.4. | 2010. Act XXII | Partner state has not ratified |
Notice: On August 8, 2023, the Russian Federation unilaterally suspended the application of Articles 5–22 and 24 of the bilateral tax treaty with Hungary. From that date, Russia applies its domestic tax rules to income and assets arising from transactions between Russian and Hungarian parties. Hungary, however, continues to apply the provisions of the tax treaty until further notice.
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Opening Hours:
Mo-Th: 08:00 – 17:00
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Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
