Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Hungary

Recent developments relating to MAP in Hungary prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Entry into force of the tax treaty with Andorra in 2023

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

25 May 2021: https://doi.org/10.1787/da7fc990-en

Tax treaty network of Hungary

• 82 treaties, applicable to 83 jurisdictions (covering all treaties signed, although not necessarily in force)

• Status of MLI: in force

Table.1. State of play of Hungary's tax treaty network

Treaties in line with Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
78	0	4

Source: OECD

Hungary's MAP programme

Organisation of competent authority function

• 15 persons:

  • Two heads of unit

  • 11 persons working on MAP cases

    • Where applicable, five persons work on attribution/allocation cases and six persons work on other cases

• Contact persons for MAP requests:

  • Róbert Csabai, Ministry of Finance

  • Department of International Taxation and Transfer Pricing, Head of Department

  • H-1051 Budapest, József nádor tér 2-4 / Email: [e-mail]

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Information on the rules of the international tax dispute settlement procedure according to tax conventions, 21 September 2020	https://nav.gov.hu/ado/egyeb/map_tajekoztato
	Information about the European Union dispute resolution procedure initiated for the purpose of eliminating double taxation, 21 September 2020	https://nav.gov.hu/ado/egyeb/drd-map_tajekoztato
MAP profile	19 August 2022	https://www.oecd.org/tax/dispute/hungary-dispute-resolution-profile.pdf

Overview of Hungary's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-hungary.pdf for details with respect to Hungary's MAP Statistics.

Figure 2. Cases closed in 2022

Source: OECD

Figure 3. Evolution of Hungary's MAP caseload (2016-2022)

Source: OECD

Table 3. Overview of Hungary’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	12	17	14	15
Other cases	12	2	0	14
Total	24	19	14	29

Source: OECD

Table 4. Hungary’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	14	11.95	14	11.95
Other cases	0	N/A	0	N/A	0	N/A
All cases	0	N/A	14	11.95	14	11.95

Source: OECD