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Hungary - Special considerations for short-term assignments

Special considerations for short-term assignments

Taxation of international executives

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Residency rules

Payroll considerations

Taxable income

Additional considerations

For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?

No.

Payroll considerations

Are there special payroll considerations for short-term assignments?

No.

Taxable income

What income will be taxed during short-term assignments?

No special rules; general rules apply.

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Hungary?

An economic employer testing is recommended to be initated in order to assess whether taxation arise. This is recommended in case of all short term assignments.

Also, as wven short term assignments needed to be registered with for labor inspection purposes, it is anticipated that the tax authority will have better insight in terms of short term assignments, business trips.

© 2018 KPMG KPMG Tancsad Kft./KPMG Advisory Kft., a Hungary limited liability company and a member of the KPMG network of independent firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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