Skip to main content

Hungary: Entry into force of amending protocol to Switzerland income tax treaty

Entry into force on November 16, 2025

Share
january 13, 2026

The amending protocol to the 2012 income and capital tax treaty between Hungary and Switzerland (signed on July 12, 2024) entered into force on November 16, 2025.

Key changes include updating the preamble to align with OECD BEPS standards and amending Article 25 to incorporate new arbitration provisions.

The protocol generally applies from January 1, 2026, for withholding and other taxes, with specific amendments effective immediately from November 16, 2025, irrespective of the tax period.


For more information, contact a KPMG tax professional in Hungary:

Beáta Nieder | beata.nieder@kpmg.hu

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline