The new income and capital tax treaty between Hungary and Luxembourg entered into force on 26 January 2017. The treaty, signed 10 March 2015, replaces the 1990 tax treaty between the two countries. Taxes Covered The treaty covers Hungarian personal income tax, corporate tax, land parcel tax, and building tax. It covers Luxembourg individual income tax, corporation tax, capital tax, and communal trade tax. Withholding Tax Rates Dividends - 0% if the beneficial owner is a company directly holding at least 10% of the paying company's capital; otherwise 10% Interest - 0% Royalties - 0% Capital Gains The following capital...