If you are planning to leave Ukraine and need information about legislation, rights, temporary protection or services in a foreign country, contact us and book an online appointment on our website. Our lawyers will provide answers to your questions and help you find a solution to your problem. We understand that legal matters can create stress and anxiety, but our professionals are ready to take responsibility and relieve you and your family of unnecessary burden.
Who is this information for?
In Hungary, temporary protection will be provided:
- citizens of Ukraine who lived on the territory of Ukraine until February 24, 2022;
- to stateless persons and citizens of other countries, except Ukraine, who had international protection or equivalent national protection in Ukraine until February 24, 2022;
- to family members of the persons specified in points 1 and 2, in particular: husband / wife, registered partner, minor unmarried children and other close relatives who lived in Ukraine as one family until February 24, 2022 and at the time of the occurrence of circumstances related to mass influx of displaced persons, completely or mostly depended on the persons specified in points 1 or 2.
Citizens of third countries, other than those specified in points 1, 2 or 3, do not have the right to receive temporary protection.
We also note that Hungarian citizens do not have the right to receive temporary protection, but from March 8, 2022, Hungarian citizens who had the right to temporary residence in Ukraine and arrived in Hungary from Ukraine on or after February 24, 2022, have the right to receive temporary protection and assistance, if the status of a citizen of Hungary does not provide them with more favorable conditions.
Hungary: information on immigration
What documents must be provided for entry?
According to public information available in the press or social networks, entry to Hungary from Ukraine is possible without almost any documents. However, in order for the refugee authority to recognize a person as entitled to temporary protection, appropriate justification or evidence must be provided (which can be done primarily by means of an identity document). In the absence of documents, the process of granting protection will take longer.
How to enter the country without a biometric passport?
If you enter Hungary without a biometric passport, you will be directed to a registration point where your personal information will be registered. Here, citizens of Ukraine and their family members can apply for temporary protection or a temporary residence permit.
How long is it allowed to stay in the country?
Temporary protection granted on the basis of a decision of the European Council is for one year. (ie lasts until March 4, 2023).
Are there any Covid requirements and if so, what are they?
There are currently no Covid requirements, however body temperature and vaccination certificate are checked upon entry into the country. If necessary, vaccination and medical assistance will be offered. A rapid test is performed for suspected COVID, and if the result is positive or there are other symptoms, the person will be quarantined.
Where to register to get temporary protection?
According to the information provided on the official website of the refugee agency, from March 11, 2022, the office is open only to clients from Ukraine for the purpose of providing temporary protection and issuing a registration humanitarian residence permit or temporary residence permit. The office is open seven days a week (including weekends and holidays) at 131 Harmat utca, Budapest 1108 from 8:00 a.m. to 4:00 p.m.
Representatives of the body are also present at citizen reception points and have mobile buses in case of urgent requests. The main meeting point in Budapest is a sports facility called the BOK hall. (The transit point is open 24/7 and provides food, drinks, medical care. It is equipped with water and sewerage, it also organizes trips, has a children’s corner and offers Internet access. It cooperates with charities and volunteers. MÁV (Hungarian railway company ) operates a mobile international ticket office at the transit point. For those traveling from the transit point, special buses will be provided to reach the Eastern and Western Railway Stations and Ferenc Liszt Airport. And for those staying in Hungary, accommodation will be provided.
From April 22, 2022, in order to speed up the application process, the asylum authority allows applicants to send their data to the asylum authority in advance. This can be done using the following interface: https://enterhungary.gov.hu/eh/ . This does not mean that you have applied. You still have to contact the asylum authority, however, this speeds up the process.
How long do you have to wait to get temporary protection status?
The maximum duration of the procedure is 45 days.
What rights are granted while waiting for temporary protection?
You have the right to medical assistance, examination and treatment within the framework of general medical care; in urgent cases – for specialized outpatient, inpatient and dental care; obstetrics and assistance to pregnant women; specialized care for cancer patients; for examination and treatment as part of other care for patients with chronic diseases (please note that this list of medical care for persons applying for temporary protection is not exhaustive, see the section “Health care”). You also have the right to be reimbursed for the costs of document translation. You can also request accommodation in one of the residential centres, where in general you are entitled to accommodation, three meals a day, cutlery and toiletries.
What documents must be submitted to obtain temporary protection?
First of all, you will need an identity card or any other documents proving your identity and citizenship. If you do not have any documents, you must make every effort to prove your identity (in particular, contact family members, relatives, legal representatives or the country of origin of your documents), which will definitely increase the duration of the procedure.
What documents are issued when receiving temporary protection?
You will receive an identity document and a travel document. If desired, a residence permit (in which your place of residence will be indicated) is also issued.
Is it possible to get citizenship after receiving temporary protection? How long do you have to stay in the country to be eligible?
Temporary protection does not provide preferential conditions for obtaining Hungarian citizenship. The general rules set out in the LV Act of 1993 on Hungarian citizenship apply, according to which it is necessary to have lived in Hungary for eight years before applying , and to fulfill other legal requirements.
Preferential conditions, according to which it is enough to live permanently in the country for three years, as well as to fulfill other legal requirements, apply to refugees who have received asylum.
Under certain circumstances, other preferential conditions may apply (in particular, continuous residence for five years if a person who is not a Hungarian citizen was born in Hungary and received a residence permit in Hungary as a minor).
Is it allowed to move freely within the country and the European Union while under temporary protection?
If you are under temporary protection, you can move freely around the country, but there are certain obligations, including the need to indicate your place of residence and notify the refugee authority of any changes to it; it is also necessary to immediately notify the refugee authority if your travel document, identity document or document proving the right to reside in Hungary has been lost, stolen or destroyed. In addition, you have the right to a personal identity card and a travel document that entitles you to leave the country once and re-enter it in the absence of a valid travel document issued by the country from which you arrived.
Ukrainians who have biometric passports can travel to other EU member states for up to 90 days within a 180-day period (in accordance with Regulation (EU) 2018/1806 of the European Parliament and of the Council).
Is it possible to apply for asylum while under temporary protection?
There are no legal obstacles to this, but the conditions for obtaining asylum are different from the conditions for obtaining temporary protection. If neither the country of birth nor another country provides protection, Hungary grants the right to asylum to persons who do not have Hungarian citizenship and are persecuted on racial or national grounds, for belonging to certain social groups, for religious or political beliefs, or whose fear of persecution is fully justified. If you are not a Hungarian citizen who entered the territory of Hungary through a European country and have not faced persecution or an immediate risk of persecution, you do not have the right to seek asylum and can be returned to the first European country from which you entered Hungary, unless some cases.
How to apply for asylum?
If you have been forced to leave your country due to persecution or risk of serious harm, you must declare your intention to apply for international protection (asylum).
As Hungary has adopted a rule that will be in effect until 31 December 2022 (see Section 84 of Act LVIII of 2020), a condition for applying for asylum in Hungary is to submit a statement of intent in person to the refugee authorities through designated Hungarian embassies ( usually they located in Kyiv or Belgrade) to obtain asylum in Hungary before entering Hungary . The Office for Refugees informs the Embassy within 60 days whether the applicant is offered a special travel document to enter Hungary for the purpose of submitting his asylum application. In the case of a positive decision, the Embassy, if the applicant does not otherwise have the right to enter Hungary (for example, in the absence of the necessary documents for exit or a visa, etc.), issues a special travel document for entry to Hungary. Such a document is valid for 30 days.
The request for recognition must be submitted to the asylum authority in person. Until December 31, 2022, with the exception of certain cases (persons receiving subsidiary protection; family members of recognized refugees and those who took advantage of the possibility of receiving subsidiary protection; persons subject to violent measures, other measures or punishments affecting personal freedom) , a request for asylum can be submitted only after a preliminary procedure (statement of intent). If such a preliminary procedure is necessary, then you must confirm your intention at the border control to apply for asylum as soon as you arrive in Hungary.
You will be taken to the refugee office within 24 hours. After that, the asylum authority will consider your case. Pay attention to the fact that if you have been granted a permit to enter Hungary, this does not mean that you will receive refugee status or subsidiary protection.
You can find more detailed information here . (The site is not completely updated, for the previous procedure, see here: https://help.unhcr.org/hungary/asylum/ for more detailed information ).
Is it possible to submit a request for reunification with family members who are outside Ukraine? If so, in what way?
Family members who are outside Ukraine can be reunited with family members in Hungary if they belong to one of the categories of persons entitled to temporary protection (see point 3 of the section ” Who is this information intended for?”). In other cases, there are no rules applicable to reunification regarding temporary protection for family members who do not fall into the above categories.
To ensure family unity within the EU, if you have temporary protection in Hungary and a member of your family is under temporary protection in another EU member state, you must do the following.
- Apply to the refugee authority in Hungary to be recognized as a person under temporary protection of another EU member state. The Hungarian refugee authority then contacts the specified EU member state, and if the latter grants you temporary protection, the Hungarian refugee authority cancels its decision to grant you temporary protection and issues a permit to leave Hungary to reunite with a member of your family to another EU member state.
- At the request of your family member and with your consent, he can also be granted temporary protection in Hungary.
Hungary: employment information
Do I need to apply for a work permit? If so, how to do it?
No, as of April 30, persons using or seeking temporary protection have the right to work in Hungary without a work permit, including temporary agency work.
Persons with temporary protection can also apply for employment in public authorities (in Hungarian: “közfoglagkoztatás”).
Am I entitled to unemployment benefits? How and where should a corresponding request be submitted?
Persons under temporary protection may be entitled to regular social assistance, the monthly amount of which is HUF 22,800 (approximately EUR 61). To receive such assistance, it is necessary to contact the district office (in Hungarian: “garashi hivatal”) and accept the offered assistance (with the exception of persons who have already found a job or are looking after a child under the age of 3, or those who have not reached the age of 18 and who study at a day school). If a person with temporary protection does not agree to the proposed job, the asylum authority will stop paying regular social assistance.
The asylum authority does not provide regular social assistance if the recipient:
a) receives income from work within the framework of state labor relations or has a legal relationship with a Hungarian employer;
b) receives an old-age pension from the Hungarian pension system; or
c) receives an old-age pension from abroad and has the opportunity to receive it in Hungary.
Persons wishing to find employment must, with the help of the district office, accept a suitable job, in particular in state bodies, which will be offered within 45 days after receiving the first regular social assistance.
Are there quality programs for the recognition of educational documents or professional qualifications? How and where should a corresponding request be submitted?
General accreditation rules apply. The recognition of the level of education, professional qualification, qualification or scientific degree certified by a foreign certificate and diploma takes place during the recognition or naturalization procedure. The Hungarian Equivalence and Information Center of the Directorate of Education (MEIK) is responsible for the recognition of the level of education and professional qualifications certified by higher education diplomas ; naturalization of academic degrees is carried out by higher educational institutions of Hungary.
Which government and non-government organizations can I contact for more information about employment?
- Government organizations:
1. municipalities;
2. district offices, state institutions.
- Non-governmental organizations:
1. Hungarian Next Step association;
2. Menedék association;
3. Kalunba charity organization;
4. Work Force community.
Hungary: information about housing
Is it possible to access public housing / government-provided housing?
Yes, but public housing in Hungary is quite limited and is mainly provided by municipalities. For refugees and other applicants, different conditions may apply in each municipality, as the municipality has the right to determine whether there are grounds for public housing (which is usually based on need).
How and where can I apply for public housing?
The request and documents, the list of which will depend on the requirements of a certain municipality, must be submitted to the selected municipality. Some municipalities (especially Budapest and some surrounding areas) offer housing for refugees from Ukraine in the premises of municipal resorts.
If a refugee plans to live with friends and family in the long term, what documents need to be filled out to make such a stay official, i.e. how can one obtain proof of residence?
Once an official refugee status decree has been issued, the Hungarian Immigration Service automatically informs the local government agency (in Hungarian: “járási hivatal”) of the refugee’s address, which then issues the refugee an official address card.
What documents are needed to rent real estate privately?
There is no legal requirement for this. Thus, everything depends solely on the preferences of the landlord (usually they require ID, in particular a passport).
Which government and non-government organizations can I contact for more information about housing?
- Government organizations:
1. National General Directorate of Police for Foreigners;
2. housing department of the mayor of Budapest.
- Non-governmental organizations:
1. Habitat for Humanity, Hungary;
2. City is for All;
3. “Street lawyers”.
Hungary: education information
How to get your children (or yourself) into an educational institution?
State and some other primary and secondary schools offer free education to children under 16 who are under temporary protection. To get more detailed information about enrolling children in school (in particular, about the availability of places), it is necessary to contact the local educational centers at the link: https://kk.gov.hu/tankeruletek .
Adults can find training courses at adult education centers:
https://www.nive.hu/index.php?option=com_content&view=article&id=595&Itemid=267
Where can I go to place a child with special educational needs in a specialized school?
For information about schools for children with special needs, contact local education centers at https://kk.gov.hu/tankeruletek .
Do universities implement admission schemes for Ukrainians or people fleeing Ukraine? If so, can you give some examples?
Yes, many Hungarian universities accept students fleeing Ukraine and offer university courses, scholarships, housing and psychological support (note that some web pages provide information in Hungarian).
Laurent Etves University of Budapest (ELTE): https://www.elte.hu/en/helping
Obuda University: https://international.uni-obuda.hu/blog/05032022/study-opportunities
University of Debrecen: https://hirek.unideb.hu/node/11064
University of Art and Design named after Mohoy – Nadia ( MOME): https://mome.hu/en/hir/811/a-mome-is-szerepet-vallal-az-ukrajnabol-erkezok-segiteseben
Semmelweis University:
What governmental and non-governmental organizations can I contact for more information about education?
https://www.oktatas.hu/kapcsolat/kozponti_ugyfelszolgalat
Hungary: information on child care
How to arrange a child for kindergarten?
Kindergartens are subject to local municipalities, so persons under temporary protection should contact the local authorities at their place of residence regarding details and conditions for enrolling children in kindergarten. At the same time, persons under temporary protection can enroll their children in kindergarten under the same conditions as Hungarian citizens.
Persons under temporary protection can apply for a monthly allowance, which is currently HUF 22,800 (approx. EUR 61) for adults and HUF 12,200 to 25,900 (approx. EUR 32 to 69) for children under 18 years
Persons under temporary protection can apply for family benefits, including family benefits, child care benefits, child rearing benefits, and maternity benefits.
At the request of persons who have not reached the age of 21, the asylum authority reimburses the costs of raising children or obtaining primary / secondary education (in particular, the costs of travel, accommodation in a dormitory or meals at school).
Persons in need of temporary protection or citizens of Hungary who fled Ukraine after February 24, 2022, can order free meals at school and on holidays for 6 months for children under their care.
Are there any benefits for pregnant and lactating women?
In addition to the above, pregnant women who are under temporary protection have the right to free obstetric care and pregnancy support.
What government and non-government organizations can I contact for more information about meeting the needs of young children?
https://kormany.hu/csaladokert-felelos-terulet or local municipalities.
Hungary: health care information
Can I use the services of the state health care system?
So. Persons who are granted temporary protection have the right to use the services of the state health care system and receive necessary and urgent medical assistance. State medical assistance is also available to persons who have applied but have not yet received temporary protection.
Persons living in government-provided facilities must report their medical needs to facility staff. People who have applied for temporary protection or have temporary protection and live in private housing must contact a doctor (district doctor, Hungarian: “háziorvos”) for an appointment and basic medical examinations. To find out the address where you can consult a doctor, open the Google map of your area and enter “háziorvos” in the search bar. If you need urgent medical attention, go to the nearest hospital, where it will be provided to you. Use Google to search for hospital addresses (type “kórház” in Hungarian in the search bar).
Do I need to register to get health insurance, and if so, how?
In order to be able to access the public health care system in Hungary, it is necessary to apply for temporary protection. Relevant information can be found in the section “Immigration” above.
What is included in state medical assistance?
– Primary medical care: for foreign citizens, such care is available at reception centers for citizens or waiting for asylum. Persons who have applied for temporary protection or already have it and who live in private housing are assisted by a family doctor who provides medical services on the basis of an obligation to serve a certain district.
– Mandatory vaccination at a certain age.
– Outpatient treatment in urgent cases (examination, treatment, reimbursement of the cost of medicines). Specialized medical care is provided by a district medical officer. An emergency is defined as a change in the state of health, which, in the absence of immediate medical assistance, may lead to the death of the patient or cause serious or imminent harm to health (in particular, childbirth, appendicitis, heart attack, etc.).
– Inpatient treatment in urgent cases (treatment, surgical intervention, reimbursement of the cost of medicines, etc.).
– Examinations, tests and treatment, medical equipment and devices necessary after outpatient or inpatient treatment, until the patient recovers from the illness or his condition is stabilized.
– Transportation of the patient, if the patient’s health cannot be transported by another type of transport.
– Emergency dental care and treatment.
– Midwifery care and pregnancy support (in some cases, intervention for termination of pregnancy).
– “Persons entitled to medical assistance”, medicines and medical devices are provided free of charge or with reimbursement of 90% or 100% of the cost within the framework of social insurance
– Medicinal products for carrying out research for the provision of specialized care to cancer patients and patients with chronic diseases, as well as medicinal products for improving and maintaining their condition or relieving pain, for the payment of which a subsidy is provided.
– If necessary, you can call 1812 to use the services of a medical interpreter.
Do I need additional private health insurance on top of my insurance policy? If so, are there schemes for people on low incomes?
Additional private health insurance is not required, but everyone can get private health care for a fee. However, some private medical institutions provide outpatient treatment to people fleeing Ukraine. Duna Medical Center provides therapeutic services for people with general complaints and obstetrics and gynecology care for people with pregnancy-related diseases or urgent gynecological problems from 08:00 to 20:00 on weekdays. To receive the above services, you must call +36-70-698-0696 and present your passport. An interpreter will be provided during treatment (Hungarian website: https://www.dunamedicalcenter.org/hirek/a-duna-medical-center-megkezdi-az-ukran-haborus-menekultek-ingyenes-jarobeteg-ellatasat ).
Which governmental and non-governmental organizations can I contact for more information about accessing the health care system?
- Government organizations:
1. National General Directorate of Police for Foreigners:
2. Ministry of Labor Resources;
3. Office of the National Medical Insurance Fund.
- Non-governmental organizations:
1. hospitals;
2. Semmelweis University;
3. general practitioners (“háziorvos”);
4. Hungarian Helsinki Committee.
Hungary: mental health information
Is it possible to get free help in the field of mental health within the framework of the public health care system?
Under the Hungarian health care system, psychological help is provided free of charge only in psychiatric cases. You can get an appointment with a psychiatrist directly by referral from a therapist (district doctor, “háziorvos” in Hungarian) or by appointment. A psychiatrist can refer you to a psychologist. An obvious solution may be to contact competent psychiatric services or psychiatric clinics (in particular, the Department of Psychiatry and Psychotherapy at Semmelweis University), a referral can be obtained from a therapist.
According to our understanding, there is no provision for reimbursement of costs for assistance in the field of mental health within the framework of state health care. However, some professional volunteers offer help for free : https://pszi.hu/ukrajnai-menekultek-probono/
Do I have to go through any additional administrative procedures to access mental health care?
No additional administrative procedure is required, as psychological counseling and support in the field of mental health is mainly provided by charitable non-governmental organizations (listed below) and qualified psychiatrists on referral from a therapist or in specialized clinics as described above.
Which government and non-government organizations can I contact for more information about services for people with mental health problems, including trauma?
Non-governmental organizations:
1. Department of Psychiatry and Psychotherapy of Semmelweis University;
2. Cordelia Foundation https://www.nyirgorkat.hu/?q=elerhetosegek&l=hu (in English)
3. Greek-Catholic Diocese in Niredgaz:
https://www.nyirgorkat.hu/?q=elerhetosegek&l=hu
4 Pal Haim National Institute of Pediatrics – Children’s Mental Health Crisis Clinic: +36 30 44 34 751, specialists at the Children’s Mental Health Crisis Clinic provide care for war-related stress, displacement and bereavement and grief.
Hungary: access to legal aid and human rights information
If I have a legal question and need to hire a lawyer, do I qualify for legal aid? How to find a lawyer?
Legal aid available
(i) in certain cases, listed in the current legislation (for example, if a person participates in an administrative procedure and needs legal advice in order to understand his procedural rights and obligations, or a petition must be prepared in order to make a legal statement, or if legal advice, the preparation of petitions and other documents is considered necessary for matters that directly affect the daily life of a person (in particular, matters related to housing, labor law or access to public services); or if the person is a victim of a crime and needs legal advice or needs assistance for the preparation of a petition for the purpose of presenting charges, understanding its procedural rights and obligations, or presenting a claim for compensation for damage caused by a crime, any other damage, etc.) (section 3 of the Legal Aid Act LXXX of 2003).
(ii) to persons listed in the relevant legislation (which also includes persons granted a residence permit on humanitarian grounds) (section 4 of the Legal Aid Act LXXX of 2003).
In some cases, legal aid costs are advanced or fully covered by the Hungarian state (Articles 5 and 6 of Law LXXX of 2003 on Legal Aid).
The list of lawyers providing legal aid is available at https://szakrendzer.im.gov.hu/nevjegyzek/ . The party requesting legal aid must submit a special form to the legal aid service operating in the competent Government office. This Government Office is competent if the person seeking legal aid has a place of residence or place of work. In case foreigners do not have a Hungarian place of residence or place of work, the Budapest Government Office is competent (Government Decree No. 362/2016). (XI. 29.), Decree No. 28/2017. (XII. 27.) of the Ministry of Justice).
It should be noted that the following legal assistance is also available regarding the Ukrainian crisis:
A new website https://ukrainelegalaid.org/ was created on the initiative of Hungarian lawyers, where pro bono legal assistance can be requested (based on information available in the press). In addition, non-governmental organizations (such as the Helsinki Committee) also offer legal assistance on their websites ( https://helsinki.hu/en/information-for-ukrainian-citizens-and-their-families-fleeing-ukraine-en / ).
Is there an ombudsman in the country that deals with the observance of human rights? What is the best way to contact the Ombudsman?
The functions of the ombudsman in Hungary are performed by the Commissioner for Fundamental Rights. Anyone can apply to the Commissioner if, in his opinion, the activity or inaction of public and/or other bodies performing state duties violates a fundamental right or represents an immediate danger to the person making the request. A complaint may be filed if the reporting person has exhausted available administrative remedies, not including judicial review of the administrative decision, or if no remedy is available to him. The petition and process are free of duty. Complaints can be submitted verbally or in writing in person, as well as by e-mail or through a special platform on the website.
Relevant information can be found on the Commissioner’s website in Hungarian and English (official website: https://www.ajbh.hu/en/web/ajbh-en ). Information for people leaving Ukraine is also available in Ukrainian.
For the Commissioner’s process, see:
To file a complaint, see:
- h ttps://www.ajbh.hu/en/web/ajbh-en/turn-to-ombudsman
- https://www.ajbh.hu/en/web/ajbh-en/lodge-a-complaint
If you believe you have become a victim of human trafficking, you can contact the victim support service. Victim Support will inform you that you have one month to consider whether to cooperate with the authorities in the investigation of the crime and that you are entitled to a temporary residence permit for that period and a residence permit while you cooperate with the authorities authorities If the victim of human trafficking is a Hungarian citizen (or a person of the same nationality), he can be granted asylum. More detailed information can be found at: https://igazsagugyiinformaciok.kormany.hu/aldozatsegito-szolgalat ; https://vansegitseg.im.gov.hu/
In addition, there is a hotline operated by the National Crisis Management and Information Telephone Service, the main purpose of which is to provide assistance and, if necessary, accommodation for victims of domestic violence, child abuse, prostitution and human trafficking. https://okit.hu/segitseg/emberkeresekmed-aldozatainak
Baptist Charities has also been committed to combating human trafficking for over 10 years. He takes preventive measures, provides protection and care for victims in shelters and represents their interests.
https://www.baptistasegely.hu/emberkeresekmed-elleni-kuzdelem/emberkeresekmed-elleni-kuzdelem-ek .
Hungary: bank account and tax information
What documents are required to open a bank account?
For identification and verification purposes, service providers must request the following documents or have the right to request data from a public register: passport or identity document of a foreigner if he/she provides a residence permit in Hungary, a document certifying the right of residence or a valid residence permit , an official address card confirming the presence of a home address in Hungary, if permanent residence or habitual residence in Hungary.
When do I have to pay taxes in the country? What do I need to do to pay them?
Hungarian personal income tax (PIT) may give rise to liability if an individual receives income. If an individual is a tax resident of Hungary, their worldwide income is subject to VAT, while non-residents are subject to VAT only on income from Hungarian sources.
Hungarian citizens are considered Hungarian tax residents, while dual citizens are not considered Hungarian tax residents unless they have a permanent or habitual residence in Hungary. Additionally
i) citizens of the European Economic Area (EEA), who spend at least 183 days in Hungary per calendar year;
ii) citizens of third countries (non-Hungarian and non-EEA members) who have a permanent residence permit or are stateless persons who have a permanent residence permit;
iii) foreign persons who have permanent residence only in Hungary;
iv) foreign persons whose center of vital interests is in Hungary, if there is no permanent residence in Hungary or if Hungary is not the only country where he/she has a permanent residence;
v) foreign persons whose habitual residence is in Hungary, if there is no permanent residence in Hungary or if Hungary is not the only country where he/she has a permanent residence, and if his/her center of vital interests is unknown
also claims the place of residence of Hungarian taxpayers for personal income tax purposes.
The term “center of vital interests” means the country to which an individual is primarily connected by personal and family and business ties. In addition, the term “permanent residence” means a place that an individual uses for permanent residence and actually lives there. Any long-term stay of a private person abroad on a temporary basis is not considered a change of permanent residence.
The consequences of personal income tax related to income received by private individuals depend on the nature (type) of income (for example, income from employment, mandate, dividends, interest), so the exact consequences can be determined in each specific case.
Employment income received by a Hungarian resident as a whole is subject to personal income tax in Hungary, while employment income received by non-resident individuals working in Hungary is usually subject to personal income tax on their income related to their Hungarian working days . The applicable VAT rate is 15%. If the employment income is paid by the Hungarian employer (payer), the personal income tax must be assessed, declared and paid to the Hungarian tax authorities by the employer. In other cases (for example, a foreign employer), personal income tax must be determined independently by a private person.
We draw your attention to the fact that in the case of treaties on the avoidance of double taxation between Hungary and the state of the tax resident – an individual (for example, the treaty on the avoidance of double taxation between Hungary and Ukraine) internal rules may prevail, accordingly, the provisions of such treaties must be taken into account.
Hungary: other services
Where can an unaccompanied minor get help?
If the asylum seeker is under the age of 18 and has arrived in Hungary unaccompanied, the responsible guardianship authority appoints a child protection guardian to assist the asylum seeker during the case. If the authority considers that the person is not considered a minor, it orders a medical examination to determine the age.
In addition to charitable organizations, the government has created special assistance centers near the border crossing points (currently they are located in Lonya, Barabas, Beregshuran and Tisabech). Food, temporary shelter and information are provided to those seeking help, and government officials are present to assist with administrative matters as needed.
How and where can I apply for disability benefits?
Social insurance benefits depend on the payment of the corresponding contributions.
Can you list 3-4 public organizations that conduct language classes and other integration programs for Ukrainians?
Association “Menedek” ( https://menedek.hu/en/projects/active )
Mira Haz ( https://artemisszio.eu/mira/en/ )
ELTE University ( https://www.elte.hu/content/tanorak-ukran-gyereknek-az-elte-nt25462 ) – language classes for children of Ukraine