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Hungary 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 匈牙利公民（居住的私人个人），除非是未在匈牙利永久或惯常居住的双重国籍人士
• 在匈牙利居住超过3个月且在一个日历年内在匈牙利居住至少183天的欧洲经济区国民
• 持有匈牙利永久居留身份的第三国国民或无国籍人士
• 只有永久居留权（永久住所）在匈牙利
• 如果无永久居所或有多处永久居所，则重大利益中心在匈牙利
• 在匈牙利习惯性居住（惯常居所），如果不存在永久居所或多个永久居所且生活重心不明，包括在一个日历年度内在匈牙利居住至少 183 天

匈牙利为远程工作者提供数字游民“白卡”，并为符合条件的投资提供新的访客投资者居留途径，因此，自费个人通常可以通过远程收入或投资获得临时居留权，而无需当地工作。

匈牙利没有基于住所地的尾随税或退出税，也没有正式的税务退出程序，因此，脱离居留权通常是因为不再满足法定测试或决胜测试，但匈牙利国籍和广泛的国内居留标准（包括重大利益中心和习惯性居所）意味着仅仅居住时间少于183天可能并不总是足够。

“Due to the regulations of Section 3 paragraph (2) of Act CXVII of 1995 on Personal Income Tax the following persons are considered as tax residents: “'Resident private individual' shall mean: a) any citizen of Hungary (with the exception of dual citizens without a permanent or habitual residence - that fits the definition set out in the Act on Keeping Records on the Personal Data and Address of Citizens - in Hungary); b) any natural person who exercises - in accordance with the Act on Admission and Residence of Persons with the Right of Free Movement and Residence - his/her right of free movement and the right of residence for a period of longer than three months in the territory of Hungary in the calendar year in question for at least 183 days, including the day of entry and the day of exit; c) who falls under the scope of the Act on the Admission and Residence of Third-Country Nationals and has permanent residence status, or is a stateless person; furthermore d) any natural person, other than those mentioned in Paragraphs a)-c): da) whose only permanent residence is in Hungary; db) whose center of vital interests is in Hungary if there is no permanent residence in Hungary or if Hungary is not the only country where they have a permanent residence; dc) whose habitual residence is in the domestic territory if there is no permanent residence in Hungary or if Hungary is not the only country where they have a permanent residence, and if their center of vital interests is unknown; where ‘center of vital interests’ means the country to which the private individual is primarily tied by bonds of family and business relations.”” — National Tax and Customs Administration of Hungary (NAV) via OECD

估算 — 与链接来源核实。 参见方法论。