Which Hungarian administrative matters should you take care of before moving to Switzerland?

Is it mandatory to deregister your Hungarian address if you move to Switzerland?

In the event of permanent settlement abroad, a Hungarian citizen must report their intention to settle abroad. The procedure is called reporting settlement abroad, and in a German-language administrative context, the equivalent may be Abmeldung des Wohnsitzes ins Ausland.

The notification is not the same as temporarily working abroad or travelling to Switzerland for a few months. The rule in the dossier applies to permanent settlement abroad. If the move initially appears temporary but circumstances later indicate a lasting life abroad, the individual situation must be assessed separately under the rules on registered address, insurance and taxation.

Settlement abroad can be reported through three channels:

1. In person at a Kormányablak you can report your intention to settle abroad and surrender your Hungarian address card.

2. The procedure can also be initiated at the Hungarian consulate in Switzerland, which can be particularly useful if the move has already taken place.

3. The notification option is also available electronically via the Webes ügysegéd if the conditions for electronic administration are met.

When submitting the notification, the address card containing the Hungarian address must be surrendered. In its place, the person concerned receives an address card with the status “Hungarian citizen living abroad”.

The identity card does not need to be surrendered and remains valid. This is an important practical distinction: the termination of a Hungarian registered address does not mean the automatic loss of Hungarian citizenship, a passport or an identity document.

Why does address registration not replace other procedures?

Deregistering from an address is part of the personal data and address register procedure. It does not automatically settle Hungarian health insurance coverage, fulfil notification obligations to NAV or change tax residency.

Keeping or terminating a Hungarian registered address may also be an important factor for tax purposes, but it does not by itself determine whether Hungary or Switzerland considers the person concerned tax-resident. The criteria under the Hungary–Switzerland treaty must also be examined when determining tax residency.

How do you report Swiss health insurance to NEAK?

Entitlement to health insurance acquired in Switzerland must be reported to NEAK, the National Health Insurance Fund Administration, within 15 days of the start of coverage. The procedure is called reporting foreign insurance; its German equivalent is: Notification of foreign health insurance.

The notification can be submitted using the form entitled “Notification Form for Persons Insured Abroad”. According to the dossier, it may be filed in person at the government office, by post, or via Ügyfélkapu using e-Papír.

The purpose of notifying NEAK is to record that the person concerned is entitled to health insurance abroad, in this case in Switzerland. It is advisable to retain proof of the Swiss insurance relationship together with the submitted notification form, proof of posting, or confirmation of electronic submission.

What happens to the TAJ number and the European Health Insurance Card?

Based on the notification of foreign insurance, the Hungarian TAJ number is assigned a temporarily invalid, so-called “blue” status. This does not mean that the TAJ number is permanently terminated, but rather that the person concerned is recorded in the Hungarian insurance system as insured under a non-Hungarian basis.

The European Health Insurance Card previously issued on the basis of Hungarian insurance must be returned. The European Health Insurance Card may no longer be used as proof of Hungarian insurance if the insurance relationship has moved abroad.

Notification to NEAK is particularly important to prevent the Hungarian system from continuing to assume an unresolved or active Hungarian insurance status. Failure to submit the notification may result in subsequent administrative reconciliation, requirements to provide proof, and possible payment disputes.

How can you avoid NAV and NEAK claiming contributions at the same time?

Different matters need to be reported to NEAK and NAV. The Swiss insurance relationship must be settled with NEAK, while the cessation of payments of the health service contribution may be a separate matter with NAV.

If, before moving abroad, someone paid the Hungarian health service contribution for themselves, the information in the dossier states that they must notify NAV of the end of this obligation within 15 days. The note identifies the current-year 26T1011 change notification form for this purpose.

The two matters should therefore be handled consecutively, but documented separately:

A common practical mistake is to update only the address card or to submit a notification only to NEAK. In that case, a previous health service contribution payment obligation based on self-payment may still remain recorded in NAV's register.

Conversely, it is also insufficient to report the change only to NAV. The fact that insurance coverage abroad has commenced, and its start date, must be reported separately to NEAK. It is advisable to retain the confirmations received regarding successful administration at least until the tax and insurance matters for the year of departure have been closed.

Which documents should be kept in one folder?

The dossier does not prescribe a comprehensive mandatory document list, but it is advisable to keep submitted documents and received confirmations in an orderly manner. In a relocation administration folder, it is advisable to separate address registration, insurance, NAV, tax and customs documents.

• Confirmation of the notification of settlement abroad demonstrates that the address registration matter has been initiated or completed.

• Document confirming the start of Swiss insurance coverage may serve as the primary document for the notification to NEAK.

• Notification form submitted to NEAK and confirmation help document the settlement of TAJ status.

• Confirmation of the change notification submitted to NAV may confirm that the health service contribution matter has been settled.

• Swiss customs procedure documents may be important for subsequently proving the import of household goods and the car.

Which customs form is required for the duty-free import of furniture and a car?

In the customs procedure related to moving to Switzerland, the German term for the duty-free import of household goods is Removal goods or moving goods. This is the term used for the customs declaration for relocation: Zollveranlagung von Übersiedlungsgut, and Formular 18.44.

According to the dossier, household goods must generally be imported into Switzerland in connection with the relocation within two years of moving in. This rule may be decisive when scheduling the transport of furniture, personal belongings and other relocation goods.

The customs formalities for furniture and personal belongings cannot be handled as if they were a simple tourist import. The documents for the relocation customs procedure must be prepared before organising the transport, especially if the shipment is handled by a removal company or if the goods arrive in Switzerland in several consignments.

A car is a particularly high-risk item because it is a high-value, registered asset. The dossier does not contain official, direct-source information on the attachments required for Formular 18.44, the conditions applicable to the car, or any rule on the required period of use for duty-free import as relocation goods. These must be checked with the Swiss customs authority or a specialist removal company before departure.

Why should a move carried out in several stages be planned in advance?

Many households do not relocate in a single truckload. It may happen that only essential items arrive first, followed later by furniture and finally by the car or belongings left in storage.

The two-year import period stated in the dossier does not replace verification of the specific customs procedure requirements. The rules relating to multiple shipments, the car and amendments to the moving inventory must be clarified before loading in Hungary.

How is tax residence determined under the Hungarian–Swiss treaty?

Tax residence must be assessed under the rules of the double taxation treaty concluded between Hungary and the Swiss Confederation. The German equivalents of tax residence are Steuerrechtlicher Wohnsitz or Steuerdomizil.

According to the dossier, the treaty was promulgated by Act CLXIII of 2013 and amended by Act XLVII of 2024. Its purpose is to prevent the unjustified double taxation of the same income by allocating taxing rights between the two states.

If an individual has a permanent home in both Hungary and Switzerland, the interpretation set out in the dossier requires an assessment of where the centre of their vital interests is located. In this context, the place of residence of the family and the place of work may both be relevant factors.

This is not a question that can be determined automatically on the basis of a single document. Surrendering a Hungarian address card, signing a Swiss employment contract or renting a home in Switzerland does not necessarily, on its own, conclude the assessment of tax residence.

In which life situations is tax residence particularly complex?

Assessing tax residency requires particular attention if part of the family remains in Hungary, the person concerned regularly returns home, or they have income in both Hungary and Switzerland. The situation can be equally sensitive if a Hungarian business, rented-out property or another ongoing source of Hungarian income remains.

The criterion relating to the centre of vital interests does not replace a full examination of the individual circumstances. The date of relocation, the family’s actual place of residence, the place where work is performed and the nature of the income must be handled with proper documentation.

When can an accelerated personal income tax assessment be requested from NAV?

An individual moving abroad may request that NAV carry out an accelerated assessment of their personal income tax. This is an option, not an obligation.

According to the general rule set out in the dossier, the personal income tax return must be submitted by 20 May of the year following the tax year. An accelerated assessment may be a practical option if, due to the move abroad, the person concerned wishes to settle their Hungarian tax-year situation earlier.

Before making a decision, it is necessary to review whether income from Hungary will remain, for example from employment, a business or another legal basis. If the date of relocation, tax residency and the period of Hungarian income cannot be clearly separated, a detailed professional review may be required before the accelerated procedure.

When is it advisable to engage a professional moving company or tax advisor?

Engaging a professional moving company may be particularly justified if the move involves household goods subject to customs duties or eligible for customs exemption, transport by multiple carriers, high-value furniture or a passenger car. When selecting a mover, comparing quotes alone is not sufficient: it should be clarified in writing who prepares the customs documents, who represents the client at the border, and which documents are required before loading.

Engaging a tax advisor or international tax specialist may be justified if Hungarian–Swiss tax residency is unclear. Such situations may include maintaining a residence in both countries, family remaining in Hungary, parallel income, a Hungarian business or income from property.

In routine cases, NEAK and NAV notifications can in principle be handled and documented separately. However, if the TAJ insurance relationship, self-paid contributions or the exact start date of the move abroad is disputable, it is advisable to seek a written position or professional assistance before proceeding.

Sources

• NEAK – Notification for persons taking up work abroad —

• Egészségvonal – Healthcare for Hungarian citizens settling in another EU country —

• Közbeszerzési Hatóság – Avoidance of double taxation —

• svajc.com – Tasks to complete in Hungary before moving —

• Vállalkozó.info – NAV guidance on reporting employment abroad —

• Kantonland – Customs declaration for moving to Switzerland —

• Hungarians in Germany – Do you need to report foreign employment to NAV? —

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