How can Hungarian administrative certificates be arranged from Switzerland?
Swiss tax residency certificates, S1 certificates and E411 family allowance procedures for Hungarians in 2026 — what needs to be arranged, where and by which deadlines.
What rules apply to proving Swiss tax residency under the agreement applicable from 2026?
Swiss tax residency can be demonstrated with a tax residency certificate (Ansässigkeitsbescheinigung, also known as Steuerwohnsitzbestätigung) issued by the cantonal tax authority. This document certifies that the person concerned is considered resident in Switzerland for tax purposes.
The Double Taxation Agreement (Doppelbesteuerungsabkommen, DBA) between Switzerland and Hungary was amended by a protocol that entered into force on 16 November 2025, and its provisions must be applied from 1 January 2026 (source: SIF, State Secretariat for International Financial Matters).
The amendment introduced an anti-abuse clause designed to prevent unjustified tax benefits, in other words, to prevent cases where a structure is established primarily to obtain a tax advantage.
Who issues the certificate, and what is it used for?
The issuance of a tax residency certificate falls within the responsibility of the cantonal tax authorities. There is no standard form or uniform fee applicable throughout Switzerland — the procedure and method of issuance may vary by canton.
The certificate is generally required where a person also receives income or holds assets in Hungary (for example, rental income from property or interest from a Hungarian bank account) and must demonstrate that their primary tax residency is in Switzerland. The certificate can help prevent the same income from being taxed in both countries.
The specific tax situation — including which country may tax a particular type of income — always requires an individual assessment. This article provides general information and does not constitute personalised tax advice.
How can Hungarian healthcare coverage be maintained with an S1 certificate while insured in Switzerland?
A person living in Hungary but insured in Switzerland can request an S1 certificate from their Swiss health insurer With an S1 certificate (S1-Bescheinigung, formerly E106) you can register with the Nemzeti Egészségbiztosítási Alapkezelő (NEAK). This may also entitle you to healthcare at your place of residence in Hungary.
The S1 certificate may entitle you to comprehensive healthcare benefits in kind in Hungary. In such cases, the Swiss insurer reimburses the Hungarian state for the costs incurred (source: s1nyomtatvany.hu).
Who is this situation relevant to?
An S1 certificate typically becomes relevant in situations where the place of insurance and the place of residence are in different countries. Some examples referred to in professional guidance include:
Someone works in Switzerland and is insured there, but their family (for example, their children) lives in Hungary.
A cross-border commuter, who is insured in Switzerland but has their place of residence in Hungary.
These are examples, not exhaustive eligibility criteria. Whether a specific situation qualifies for an S1 certificate depends on the insurance relationship and the actual residential arrangement. It is advisable to check the precise conditions with the Swiss insurer and NEAK.
What should be done with the Hungarian TAJ number?
If a person holding a Hungarian social security identification number (TAJ) becomes insured in Switzerland, they must report this within 15 days to the health insurance authority of the relevant Hungarian government office (source: finanzonline.hu).
Following the notification, the Hungarian TAJ card is blocked — this is the “red” status. From that point onwards, the TAJ card can no longer be used to access free healthcare directly in Hungary (source: pallas70.hu).
At first glance, this may seem like a step backwards, but it is actually logical: healthcare for anyone insured in Switzerland is funded by the Swiss system. Access to healthcare in Hungary is then obtained by registering the S1 certificate with NEAK.
How can the difference in Swiss family allowances be claimed using an E411 certificate?
If one parent works in Switzerland and the child lives in Hungary, according to professional guidance notes, Hungary is the primary paying country, while Switzerland pays the difference (Differenzzahlung) between the cantonal amount and the Hungarian benefit (source: bovita.ch).
On the Swiss side, an E411 form (Formular E411) is required in such cases. The Hungarian State Treasury (MÁK) must certify on this form the amount and duration of the family benefits paid in Hungary (source: kormanyhivatalok.hu).
Data exchange between the authorities takes place via the EESSI electronic data exchange system. This means that the institutions electronically coordinate eligibility information with one another.
How much are Swiss family allowances in 2026?
In Switzerland, family allowances (Familienzulagen) consist of two main components: the child allowance (Kinderzulage) and the education allowance (Ausbildungszulage). The federal minimum amounts in 2026 are:
Benefit | Federal minimum (2026) | Who it applies to |
|---|---|---|
Child allowance (Kinderzulage) | at least CHF 215 / month | until the age of 16 |
Education allowance (Ausbildungszulage) | at least CHF 268 / month | child aged 16–25 in education |
Source: gastrosocial.ch. These minimum amounts — cantons may set higher amounts.
How much can this vary between cantons?
The federal minimum is not the same as the actual amount in every canton. Cantons may also set higher allowances, so the actual amount depends on the place of residence and the employer’s canton.
An example of the difference — Canton of Bern amounts for 2026:
Benefit | Canton of Bern (2026) | Federal minimum (2026) |
|---|---|---|
Child allowance | CHF 250 / month | CHF 215 / month |
Education allowance | CHF 310 / month | CHF 268 / month |
Source: akbern.ch. The amount in the canton of Bern is therefore higher than the federal minimum — but this is the amount in the canton of Bern, not a general Swiss figure. The allowance applicable in the relevant canton should be checked with the local family allowance fund (Familienausgleichskasse).
This is important when calculating the difference, because the basis for the difference payable on the Swiss side is the cantonal amount, not the federal minimum. Where the cantonal amount is higher, the difference may also be higher.
What are the risks of failing to report foreign insurance coverage?
The most specific, documented obligation is the 15-day reporting deadline: anyone with a Hungarian TAJ number who becomes insured in Switzerland must report this to the Hungarian health insurance authority within 15 days (source: finanzonline.hu).
One practical consequence of failing to report this is that the Hungarian TAJ card may still appear to be “active”, even though the person is no longer insured under the Hungarian system. If someone nevertheless uses healthcare services in Hungary in this situation, this may subsequently be classified as unauthorised care.
After notification, the TAJ is assigned blocked (“red”) status, and registration of the S1 certificate is required in order to access lawful healthcare in Hungary.
The dossier does not provide specific figures on the exact sanctions for non-compliance — such as any repayment obligation or its amount — so it is advisable to seek information from NEAK or the territorially competent government office in such cases.
Which authority is responsible for which matter?
Documentation matters often stall because the client starts with the wrong authority. The main actors are:
Swiss tax residence certificate → the competent cantonal tax authority.
Issuance of the S1 certificate → to the Swiss health insurer (Krankenkasse / the competent Swiss authority).
Registration of the S1 certificate in Hungary → NEAK.
Notification of TAJ status (within 15 days) → to the Hungarian government office’s health insurance authority.
Swiss side of family allowance and differential payment → to the cantonal family allowance fund (Familienausgleichskasse), for example SVA Zürich or Ausgleichskasse Bern.
Hungarian-side certification for E411 → Magyar Államkincstár (MÁK).
This breakdown helps determine where to turn first for the matter at hand.
Sources
sif.admin.ch (Swiss–Hungarian DBA specialist information) —
traderegistry.ch (Swiss tax residence certificate) —
NEAK —
finanzonline.hu (S1 instead of E106) —
pallas70.hu (TAJ and foreign insurance) —
s1nyomtatvany.hu — https://s1nyomtatvany.hu/
orvosivallalkozas.hu (S1 certificate) —
gastrosocial.ch (family allowance minimum amounts) —
akbern.ch (family allowances in the canton of Bern) —
bovita.ch (family allowances, differential payment 2026) —
koordination.ch (family allowance amounts) —
kormanyhivatalok.hu (family benefits in EEA member states, E411) —
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In Brief
Swiss tax residency is certified by a document issued by the competent cantonal tax authority; the amended rules of the Switzerland–Hungary agreement apply from 1 January 2026. When Swiss insurance coverage begins, the TAJ status must be reported within 15 days, while entitlement to healthcare in Hungary can be established lawfully by registering an S1 certificate with NEAK. To claim the Swiss family allowance differential, an E411 certificate and confirmation of Hungarian benefits by the MÁK are required.
Key Takeaways
- A tax residency certificate must be requested from the competent cantonal tax authority, as there is no standardised Swiss-wide procedure or fee.
- When Swiss insurance coverage begins, the change must be reported within 15 days to the health insurance authority of the relevant Hungarian government office.
- To arrange healthcare entitlement in Hungary, an S1 certificate must be requested from the Swiss health insurer and then registered with NEAK.
- When claiming a family allowance differential, Hungarian benefits must be certified by the Hungarian State Treasury (MÁK) on the E411 form.
- The family allowance amount should be checked with the family allowance fund in the relevant canton, as cantonal amounts may exceed the federal minimum.
- Before starting a procedure, it is advisable to identify the competent authority: the cantonal tax authority for tax matters; the insurer and NEAK for S1 matters; and the family allowance fund and MÁK for family allowance matters.
Frequently Asked Questions
How can it be proven that someone is tax resident in Switzerland?
Swiss tax residency is certified by an Ansässigkeitsbescheinigung, also known as a Steuerwohnsitzbestätigung, issued by the competent cantonal tax authority. There is no standard form or fee applicable throughout Switzerland, so procedures may differ between cantons.
When might a Swiss tax residency certificate be required?
Typically, when the person concerned also receives income in Hungary or owns assets there, for example rental income from property or interest earned on a Hungarian bank account. The certificate can help demonstrate that the person's primary tax residency is in Switzerland, but the place where the specific income is taxed must be assessed individually.
What should someone do if they are insured in Switzerland but live in Hungary?
An S1 certificate must be requested from the Swiss health insurer and then registered with NEAK. This may establish entitlement to comprehensive in-kind healthcare at the place of residence in Hungary, with the costs reimbursed by the Swiss insurer to the Hungarian state.
What happens to a Hungarian TAJ number when someone has Swiss insurance?
A person with a TAJ number must report the start of Swiss insurance coverage to the health insurance authority of the Hungarian government office within 15 days. Following the notification, the TAJ status becomes “red”, meaning that free healthcare in Hungary cannot be accessed directly with the TAJ card; registration of the S1 may provide the lawful basis for this entitlement.
How can the Swiss family allowance differential be claimed?
If one parent works in Switzerland while the child lives in Hungary, an E411 form may be required on the Swiss side. The amount and duration of family benefits paid in Hungary must be certified on this form by the Hungarian State Treasury (MÁK); Switzerland may then pay the difference between the cantonal benefit and the Hungarian allowance.
What is the federal minimum for Swiss family allowances in 2026?
In 2026, the federal minimum child allowance is at least CHF 215 per month, while the education allowance is at least CHF 268 per month. Cantons may set higher amounts, so the actual amount depends on the canton.
Which authority should be contacted for each matter?
Tax residency certificates are issued by the cantonal tax authority, while S1 certificates are issued by the Swiss health insurer and their registration in Hungary is handled by NEAK. Reporting TAJ status falls under the health insurance authority of the Hungarian government office, while the Hungarian-side E411 certification is handled by the Hungarian State Treasury (MÁK) and Swiss family allowance matters by the cantonal family allowance fund.
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