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Global Rewards Update - Hungary - February 2013

Hungary – Change in the interpretation by the Hungarian Tax Authority on the sourcing rules of equity compensation


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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.

 

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