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In relation to employment as per Section (1) of § 56/A of the Social Security Act, may a foreign employer apply the contribution and social contribution tax benefits set forth in Government Decree No. 61/2020 (III.23)?
According to the Decree's terminology the exemption and concessions therein do not apply to foreign employers and taxpayers. This is partly due to the fact that establishing and verifying the core activity on the basis of TEÁOR [NACE] and TESZOR numbers would be rather difficult for entities without Hungarian nationality.
Source: National Tax and Customs Administration (NAV)
Source: National Tax and Customs Administration (NAV)