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of <h1>Taxation Rules for Government Service Remuneration under Article 19 of Hungary's Double Tax Avoidance Agreement Explained</h1> Article 19 of the Double Tax Avoidance Agreement between Hungary and another Contracting State addresses taxation on government service remuneration. Remuneration, excluding pensions, paid by a Contracting State for services rendered is taxable only in that State. However, if the services are rendered in the other Contracting State and the individual is a resident and national of that State, or did not become a resident solely for service purposes, the remuneration is taxable only in the other State. Articles 15 to 18 apply to remuneration and pensions related to business services conducted by a Contracting State or its subdivisions.
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