Entry into force of the protocol of amendment to DTA with Hungary
The protocol of amendment to the double taxation agreement (DTA) between Switzerland and Hungary has entered into force. The changes will apply from 1 January 2026.
Following the completion of the ratification procedures in Switzerland and Hungary, the protocol of 12 July 2024 amending the agreement between the Swiss Confederation and Hungary for the avoidance of double taxation with respect to taxes on income and on capital entered into force on 16 November 2025.
The protocol implements the minimum standards for double taxation agreements. Specifically, it contains among other things an anti-abuse clause. This is intended to prevent a person who is neither a resident of Switzerland nor of Hungary from claiming the benefits provided for in the DTA.
Address for enquiries:
Bilateral Tax Issues and Double Taxation Treaties Section, State Secretariat for International Finance SIF
Tel. +41 58 462 71 29, dba@sif.admin.ch
Documents:
Protocol of amendment to the double taxation agreement between Switzerland and Hungary