Last updated 2026-06-27

Kérelem a forrásadó visszatérítéséhez — Withholding Tax Refund Application (Hungary)

Refund
Application letter

Kérelem a forrásadó visszatérítéséhez — Withholding Tax Refund Application (Hungary) is the Hungary form for reclaiming over-withheld dividend tax above your treaty rate. It is filed via the Hungarian tax authority (NAV), issued by the Nemzeti Adó- és Vámhivatal (NAV). The deadline is 5 years from the end of the calendar year (general statute; back/data/rates/deadlines.json HU). You will need a certificate of tax residence and your dividend vouchers.

Issuing authority
Nemzeti Adó- és Vámhivatal (NAV)
Deadline
5 years from the end of the calendar year (general statute; back/data/rates/deadlines.json HU)
Where to file
the Hungarian tax authority (NAV)
Type
Refund (reclaim at source)

What is Kérelem a forrásadó visszatérítéséhez — Withholding Tax Refund Application (Hungary)?

Kérelem a forrásadó visszatérítéséhez — Withholding Tax Refund Application (Hungary) is used to claim a Hungary withholding tax refund.

How to file Kérelem a forrásadó visszatérítéséhez — Withholding Tax Refund Application (Hungary)

  1. 1

    Confirm your eligibility

    Use Kérelem a forrásadó visszatérítéséhez — Withholding Tax Refund Application (Hungary) if you received Hungary income that was withheld above the rate due under your tax treaty.

  2. 2

    Gather your documents

    Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.

  3. 3

    Complete Kérelem a forrásadó visszatérítéséhez — Withholding Tax Refund Application (Hungary)

    Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.

  4. 4

    Submit before the deadline

    File via the Hungarian tax authority (NAV). Deadline: 5 years from the end of the calendar year (general statute; back/data/rates/deadlines.json HU).

Frequently asked questions

Is Kérelem a forrásadó visszatérítéséhez — Withholding Tax Refund Application (Hungary) an official form I can file directly?

There is no official form for this claim — the generated letter is itself the submission, sent to the Hungarian tax authority (NAV).

What is the deadline for Kérelem a forrásadó visszatérítéséhez — Withholding Tax Refund Application (Hungary)?

5 years from the end of the calendar year (general statute; back/data/rates/deadlines.json HU). Missing the deadline means the over-withheld tax is permanently lost.

Do I need a certificate of tax residence?

Yes. The Nemzeti Adó- és Vámhivatal (NAV) requires a certificate of tax residence from your home country to grant the reduced treaty rate.

Generate Kérelem a forrásadó visszatérítéséhez — Withholding Tax Refund Application (Hungary) pre-filled

Tax Reclaim fills Kérelem a forrásadó visszatérítéséhez — Withholding Tax Refund Application (Hungary) with your dividend data so you can file it in minutes.

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