The 2013 income and capital tax treaty between Hungary and Switzerland entered into force on 14 October 2014. The treaty, signed 12 September 2013, replaces the 1981 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 Swiss federal, cantonal and communal taxes on income and capital. Withholding Tax Rates Dividends - 0% if the beneficial owner is a company directly holding at least 10% of the paying company's capital, or when the beneficial owner is a pension scheme or the central bank of the...