{"id":3517,"date":"2013-09-20T00:00:00","date_gmt":"2013-09-19T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/uj-svajci-magyar-kettos-adoztatas-elkeruleserol-szolo-egyezmeny\/"},"modified":"2020-07-09T12:22:38","modified_gmt":"2020-07-09T10:22:38","slug":"uj-svajci-magyar-kettos-adoztatas-elkeruleserol-szolo-egyezmeny","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/uj-svajci-magyar-kettos-adoztatas-elkeruleserol-szolo-egyezmeny\/","title":{"rendered":"\u00daj sv\u00e1jci\/magyar kett\u0151s ad\u00f3ztat\u00e1s elker\u00fcl\u00e9s\u00e9r\u0151l sz\u00f3l\u00f3 egyezm\u00e9ny"},"content":{"rendered":"<p><strong>Magyarorsz\u00e1g \u00e9s a Sv\u00e1jci \u00c1llamsz\u00f6vets\u00e9g, 2013. szeptember 12-\u00e9n \u00faj kett\u0151s ad\u00f3ztat\u00e1s elker\u00fcl\u00e9s\u00e9r\u0151l sz\u00f3l\u00f3 egyezm\u00e9nyt k\u00f6t\u00f6tt, amely az 1981-es egyezm\u00e9nyt hivatott felv\u00e1ltani.<\/strong><!--more--><\/p>\n<p>Az \u00faj egyezm\u00e9ny \u00e9rtelm\u00e9ben v\u00e1ltozik t\u00f6bbek k\u00f6z\u00f6tt az osztal\u00e9k ad\u00f3ztat\u00e1s\u00e1ra vonatkoz\u00f3 szab\u00e1lyoz\u00e1s. A jelenleg hat\u00e1lyos ad\u00f3egyezm\u00e9ny az osztal\u00e9kj\u00f6vedelemre 10% forr\u00e1sad\u00f3 kivet\u00e9s\u00e9t teszi lehet\u0151v\u00e9 a kifizet\u00e9s orsz\u00e1g\u00e1ban, az \u00faj egyezm\u00e9ny alapj\u00e1n a maxim\u00e1lis forr\u00e1sad\u00f3 15% lesz. Az \u00faj egyezm\u00e9ny h\u00e1rom esetk\u00f6rben mentes\u00edti az osztal\u00e9kfizet\u00e9st a forr\u00e1sad\u00f3ztat\u00e1s al\u00f3l:<\/p>\n<ul>\n<li>a kedvezm\u00e9nyezett (a szerz\u0151d\u0151 \u00e1llamban rezidens t\u00e1rsas\u00e1g) legal\u00e1bb 10%-os r\u00e9szesed\u00e9ssel rendelkezik az osztal\u00e9kot fizet\u0151 t\u00e1rsas\u00e1gban;<\/li>\n<li>az osztal\u00e9kot nyugd\u00edjalapnak fizetik;<\/li>\n<li>a kedvezm\u00e9nyezett a szerz\u0151d\u0151 \u00e1llam nemzeti bankja.<\/li>\n<\/ul>\n<p>Szint\u00e9n \u00fajdons\u00e1g a jelenleg hat\u00e1lyos \u00a0egyezm\u00e9nyhez k\u00e9pest, hogy az \u00faj egyezm\u00e9ny \u2013 a jelenlegi nemzetk\u00f6zi standardoknak megfelel\u0151en \u2013 az inform\u00e1ci\u00f3csere sz\u00e9lesk\u00f6r\u0171 alkalmaz\u00e1s\u00e1t teszi lehet\u0151v\u00e9 az illet\u00e9kes hat\u00f3s\u00e1gok k\u00f6z\u00f6tt. Az \u00faj konvenci\u00f3 az inform\u00e1ci\u00f3cser\u00e9vel kapcsolatban azt is kimondja, hogy nem lehet az inform\u00e1ci\u00f3t ny\u00fajt\u00f3 \u00e1llamt\u00f3l megk\u00f6vetelni, hogy olyan titkos \u00fczleti, kereskedelmi, ipari, kereskedelmi elj\u00e1r\u00e1ssal, foglalkoz\u00e1ssal kapcsolatos inform\u00e1ci\u00f3t vagy egy\u00e9b inform\u00e1ci\u00f3t tov\u00e1bb\u00edtson a m\u00e1sik szerz\u0151d\u0151 f\u00e9lnek, amely s\u00e9rten\u00e9 az inform\u00e1ci\u00f3t ny\u00fajt\u00f3 orsz\u00e1g \u00e1llam\u00e9rdek\u00e9t.<\/p>\n<p>Fontos, hogy az \u00faj egyezm\u00e9ny majd csak azut\u00e1n l\u00e9p hat\u00e1lyba, ha mindk\u00e9t orsz\u00e1g t\u00f6rv\u00e9nyhoz\u00e1sa ratifik\u00e1lta azt.<\/p>\n","protected":false},"excerpt":{"rendered":"<\/p>\n","protected":false},"author":103,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[38],"tags":[],"class_list":{"0":"post-3517","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-hirek","7":"entry"},"acf":[],"featured_image_src":null,"author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>\u00daj sv\u00e1jci\/magyar kett\u0151s ad\u00f3ztat\u00e1s elker\u00fcl\u00e9s\u00e9r\u0151l sz\u00f3l\u00f3 egyezm\u00e9ny - Andersen Magyarorsz\u00e1g<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hu.andersen.com\/hu\/hirek\/uj-svajci-magyar-kettos-adoztatas-elkeruleserol-szolo-egyezmeny\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00daj sv\u00e1jci\/magyar kett\u0151s ad\u00f3ztat\u00e1s elker\u00fcl\u00e9s\u00e9r\u0151l sz\u00f3l\u00f3 egyezm\u00e9ny\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hu.andersen.com\/hu\/hirek\/uj-svajci-magyar-kettos-adoztatas-elkeruleserol-szolo-egyezmeny\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Magyarorsz\u00e1g\" \/>\n<meta property=\"article:published_time\" content=\"2013-09-19T22:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-07-09T10:22:38+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Szerz\u0151:\" \/>\n\t<meta name=\"twitter:data1\" content=\"\" \/>\n\t<meta name=\"twitter:label2\" content=\"Becs\u00fclt olvas\u00e1si id\u0151\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 perc\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/uj-svajci-magyar-kettos-adoztatas-elkeruleserol-szolo-egyezmeny\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/uj-svajci-magyar-kettos-adoztatas-elkeruleserol-szolo-egyezmeny\\\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"\u00daj sv\u00e1jci\\\/magyar kett\u0151s ad\u00f3ztat\u00e1s elker\u00fcl\u00e9s\u00e9r\u0151l sz\u00f3l\u00f3 egyezm\u00e9ny\",\"datePublished\":\"2013-09-19T22:00:00+00:00\",\"dateModified\":\"2020-07-09T10:22:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/uj-svajci-magyar-kettos-adoztatas-elkeruleserol-szolo-egyezmeny\\\/\"},\"wordCount\":321,\"commentCount\":0,\"articleSection\":[\"H\u00edrek\"],\"inLanguage\":\"hu\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/uj-svajci-magyar-kettos-adoztatas-elkeruleserol-szolo-egyezmeny\\\/\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/uj-svajci-magyar-kettos-adoztatas-elkeruleserol-szolo-egyezmeny\\\/\",\"name\":\"\u00daj sv\u00e1jci\\\/magyar kett\u0151s ad\u00f3ztat\u00e1s elker\u00fcl\u00e9s\u00e9r\u0151l sz\u00f3l\u00f3 egyezm\u00e9ny - Andersen Magyarorsz\u00e1g\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#website\"},\"datePublished\":\"2013-09-19T22:00:00+00:00\",\"dateModified\":\"2020-07-09T10:22:38+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/uj-svajci-magyar-kettos-adoztatas-elkeruleserol-szolo-egyezmeny\\\/#breadcrumb\"},\"inLanguage\":\"hu\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/uj-svajci-magyar-kettos-adoztatas-elkeruleserol-szolo-egyezmeny\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/uj-svajci-magyar-kettos-adoztatas-elkeruleserol-szolo-egyezmeny\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Kezd\u0151lap\",\"item\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u00daj sv\u00e1jci\\\/magyar kett\u0151s ad\u00f3ztat\u00e1s elker\u00fcl\u00e9s\u00e9r\u0151l sz\u00f3l\u00f3 egyezm\u00e9ny\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#website\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/\",\"name\":\"Andersen In Hungary\",\"description\":\"Ad\u00f3tan\u00e1csad\u00e1s \u00e9s jogi tan\u00e1csad\u00e1s\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/hu.andersen.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"hu\"},{\"@type\":\"Person\",\"@id\":\"\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/author\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"\u00daj sv\u00e1jci\/magyar kett\u0151s ad\u00f3ztat\u00e1s elker\u00fcl\u00e9s\u00e9r\u0151l sz\u00f3l\u00f3 egyezm\u00e9ny - Andersen Magyarorsz\u00e1g","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/hu.andersen.com\/hu\/hirek\/uj-svajci-magyar-kettos-adoztatas-elkeruleserol-szolo-egyezmeny\/","og_locale":"hu_HU","og_type":"article","og_title":"\u00daj sv\u00e1jci\/magyar kett\u0151s ad\u00f3ztat\u00e1s elker\u00fcl\u00e9s\u00e9r\u0151l sz\u00f3l\u00f3 egyezm\u00e9ny","og_url":"https:\/\/hu.andersen.com\/hu\/hirek\/uj-svajci-magyar-kettos-adoztatas-elkeruleserol-szolo-egyezmeny\/","og_site_name":"Andersen Magyarorsz\u00e1g","article_published_time":"2013-09-19T22:00:00+00:00","article_modified_time":"2020-07-09T10:22:38+00:00","twitter_card":"summary_large_image","twitter_misc":{"Szerz\u0151:":"","Becs\u00fclt olvas\u00e1si id\u0151":"2 perc"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/uj-svajci-magyar-kettos-adoztatas-elkeruleserol-szolo-egyezmeny\/#article","isPartOf":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/uj-svajci-magyar-kettos-adoztatas-elkeruleserol-szolo-egyezmeny\/"},"author":{"name":"","@id":""},"headline":"\u00daj sv\u00e1jci\/magyar kett\u0151s ad\u00f3ztat\u00e1s elker\u00fcl\u00e9s\u00e9r\u0151l sz\u00f3l\u00f3 egyezm\u00e9ny","datePublished":"2013-09-19T22:00:00+00:00","dateModified":"2020-07-09T10:22:38+00:00","mainEntityOfPage":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/uj-svajci-magyar-kettos-adoztatas-elkeruleserol-szolo-egyezmeny\/"},"wordCount":321,"commentCount":0,"articleSection":["H\u00edrek"],"inLanguage":"hu"},{"@type":"WebPage","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/uj-svajci-magyar-kettos-adoztatas-elkeruleserol-szolo-egyezmeny\/","url":"https:\/\/hu.andersen.com\/hu\/hirek\/uj-svajci-magyar-kettos-adoztatas-elkeruleserol-szolo-egyezmeny\/","name":"\u00daj sv\u00e1jci\/magyar kett\u0151s ad\u00f3ztat\u00e1s elker\u00fcl\u00e9s\u00e9r\u0151l sz\u00f3l\u00f3 egyezm\u00e9ny - Andersen Magyarorsz\u00e1g","isPartOf":{"@id":"https:\/\/hu.andersen.com\/#website"},"datePublished":"2013-09-19T22:00:00+00:00","dateModified":"2020-07-09T10:22:38+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/uj-svajci-magyar-kettos-adoztatas-elkeruleserol-szolo-egyezmeny\/#breadcrumb"},"inLanguage":"hu","potentialAction":[{"@type":"ReadAction","target":["https:\/\/hu.andersen.com\/hu\/hirek\/uj-svajci-magyar-kettos-adoztatas-elkeruleserol-szolo-egyezmeny\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/uj-svajci-magyar-kettos-adoztatas-elkeruleserol-szolo-egyezmeny\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Kezd\u0151lap","item":"https:\/\/hu.andersen.com\/hu\/"},{"@type":"ListItem","position":2,"name":"\u00daj sv\u00e1jci\/magyar kett\u0151s ad\u00f3ztat\u00e1s elker\u00fcl\u00e9s\u00e9r\u0151l sz\u00f3l\u00f3 egyezm\u00e9ny"}]},{"@type":"WebSite","@id":"https:\/\/hu.andersen.com\/#website","url":"https:\/\/hu.andersen.com\/","name":"Andersen In Hungary","description":"Ad\u00f3tan\u00e1csad\u00e1s \u00e9s jogi tan\u00e1csad\u00e1s","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/hu.andersen.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"hu"},{"@type":"Person","@id":"","url":"https:\/\/hu.andersen.com\/hu\/author\/"}]}},"_links":{"self":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts\/3517","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/users\/103"}],"replies":[{"embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/comments?post=3517"}],"version-history":[{"count":0,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts\/3517\/revisions"}],"wp:attachment":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/media?parent=3517"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/categories?post=3517"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/tags?post=3517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}