Hungarian State Treasury

A person who receives a service benefit for armed forces, benefits prior to retirement age reduced by the rate of personal income tax may claim unused family tax allowance against the reduction of the service benefit for armed forces paid to them by completing the form provided for this purpose and the declaration of consent required for the issue of the tax authority's certificate and submitting it to the Pension Payment Directorate after 30 June of the year following the tax year.

The following must be attached to the application:

• if the foetus is a dependent of the beneficiary, a medical certificate of pregnancy (from the 91st day of conception until the birth of the foetus),
• a declaration of consent by the beneficiary and the spouse or partner living in the same household as the beneficiary to the issue of a certificate by the state tax authority.

In the event of the death of the person receiving a benefit, the application for the family allowance may be submitted by the spouse living together or, failing this, by the heir. If necessary, a final grant of probate or certificate of inheritance can be obtained from a notary public by the Pension Payment Directorate.

The following must be attached to the application:

• if the foetus is a dependent of the beneficiary, a medical certificate of pregnancy (from the 91st day of conception until the birth of the foetus),
• in the case of the death of the person receiving a benefit, a declaration of consent by the applicant (cohabiting spouse or heir) to the issue of a certificate by the state tax authority.