Global Rewards Update - Hungary - February 2013Hungary – Change in the interpretation by the Hungarian Tax Authority on the sourcing rules of equity compensation |
This Global Rewards Update discusses the guideline issued by the Hungarian Ministry of National Economy that confirms the OECD sourcing rules of equity compensation (i.e. grant to vest) and gives a summary of some of the main changes to the Hungarian income tax and social security law as of January 1, 2013 which could affect the taxation of employee share plans.
Global Rewards Update - Hungary - February 2013