{"id":35993,"date":"2020-02-14T14:54:06","date_gmt":"2020-02-14T14:54:06","guid":{"rendered":"https:\/\/helpers.hu\/uncategorized-fa\/bringing-employees-to-hungary-work-permit-or-intra-corporate-transfer\/"},"modified":"2025-09-12T09:29:34","modified_gmt":"2025-09-12T09:29:34","slug":"bringing-employees-to-hungary-work-permit-or-intra-corporate-transfer","status":"publish","type":"post","link":"https:\/\/helpers.hu\/fa\/%d8%a7%d8%ac%d8%a7%d8%b2%d9%87-%da%a9%d8%a7%d8%b1-%d8%af%d8%b1-%d9%85%d8%ac%d8%a7%d8%b1%d8%b3%d8%aa%d8%a7%d9%86\/bringing-employees-to-hungary-work-permit-or-intra-corporate-transfer\/","title":{"rendered":"Bringing employees to Hungary \u2013 Work permit or Intra Corporate Transfer?"},"content":{"rendered":"\n

Last updated on September 12, 2025.<\/em><\/p>\n\n\n\n

Work permit for working in a foreign country<\/h2>\n\n\n\n

If the employee is a national of a\nnon-EU country and is entering the EU for their temporary deputation, they will\nneed a work permit.<\/p>\n\n\n\n

In some special cases, the employee\nmight apply for an intra corporate transfer permit, which offers added benefits\nto both employer and employee.<\/p>\n\n\n\n

Please note: <\/mark><\/strong>since the article was first published, a new immigration law has come into force in Hungary, introducing various work permit options depending on nationality, qualifications, and the nature of the job. You can read about them here.<\/a> The below information about the residence permit for Intra Corporate Transfer remains valid.<\/em><\/p>\n\n\n\n

The main benefits of the Intra Corporate Transfer<\/h2>\n\n\n\n

When an employee arrives to Hungary\nwith a regular work permit, they will be employed be the Hungarian company.\nThey will pay employment related taxes in Hungary, and they will be insured in\nthe Hungarian social security system.<\/p>\n\n\n\n

In some cases, it is more beneficial\nif the employee can remain officially on payroll at the sending company, in\ntheir home country, and if they can also continue to be insured there. This is\nmade possible by choosing the intra corporate transfer permit.<\/p>\n\n\n\n

Remaining employed by the home\ncountry may be taxation-related advantages, as the employee will continue to be\ninsured in their home country. In general, if they spend more than half a year\n(183 days) in Hungary, they become liable to pay income tax in Hungary;\nhowever, there are double taxation treaties in place between Hungary and most\nother countries to avoid paying taxes twice. In any case, it is worth asking\nfor tax advisory before deciding between the regular work permit and the Intra\nCorporate Transfer permit.<\/p>\n\n\n\n

Requirements for choosing the Intra Corporate Transfer permit<\/h2>\n\n\n\n

The employee may receive an Intra\nCorporate Transfer permit in Hungary if<\/p>\n\n\n\n