Dividends from a Hungarian Kft.: Taxation in Germany

Dividends from a Hungarian Kft. to a shareholder in Germany involve company taxation, a valid Hungarian distribution and German taxation of the recipient.

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Von Norbert Péter Taxes and practice Keine Kommentare

Double taxation between Germany and Hungary for a Kft. explained

The Germany–Hungary double taxation agreement allocates taxing rights, but it does not replace an individual assessment of management, permanent establishments, income and the shareholders’ situation.

Budapester Parlamentsgebäude in einer Außenansicht

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Von Norbert Péter Taxes and practice Keine Kommentare

The actual management of a Kft. in Hungary: What really matters

The actual management of a Kft. in Hungary is an important part of a robust company structure. Residence and the register entry alone are not decisive.

Budapester Parlament am Kossuth Lajos tér

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Von Norbert Péter Taxes and practice Keine Kommentare

A Hungarian Kft. and German CFC taxation explained clearly

A Hungarian Kft. and German CFC taxation do not automatically belong together. Participation, income, tax burden and economic activity must be assessed.