Relationship dossier
Hungary
Luxembourg
Relationship assessment
A tax treaty underpins cooperation amid occasional political friction
Hungary toward Luxembourg
+5Hungary participates in the bilateral tax treaty with Luxembourg, establishing a framework for cooperation on taxation. Political disagreements involving Hungary’s rule-of-law and migration policies have also drawn criticism from Luxembourg’s leaders.
Luxembourg toward Hungary
+5Luxembourg participates in the bilateral tax treaty with Hungary. Luxembourg’s leaders have publicly criticized Hungary’s rule-of-law and migration policies, creating political friction between the governments.
Overall relationship
+5The bilateral tax treaty provides a durable, practical basis for cooperation. Political criticism by Luxembourg’s leaders of Hungarian policies adds friction, but the known relationship does not indicate sustained bilateral confrontation.
How to read these scores
Scores are rough judgments, not objective measurements or current verification. Directional scores describe government policy and conduct, not public opinion. The overall score is an independent estimate, never an average.
- −100
- Extreme sustained hostility
- −50
- Substantially adversarial
- 0
- Mixed or neutral, supported by knowledge
- +50
- Substantially cooperative
- +100
- Exceptionally close sustained partnership
“Not assessed” means there is no recorded score. Pair existence makes no claim about diplomatic recognition or established relations.
Relationship context
Overview
Hungary and Luxembourg maintain a bilateral tax treaty, providing a concrete framework for cooperation. Their political relationship has also featured public disagreement over Hungary’s rule-of-law and migration policies, including criticism by Luxembourg’s prime minister. The treaty and occasional political friction support a mixed assessment, while the breadth of direct bilateral cooperation is unclear.
Areas of tension
- Luxembourg’s criticism of Hungary’s rule-of-law and migration policies
Key developments
Hungary and Luxembourg established a bilateral tax treaty providing a framework for cooperation on taxation.
Luxembourg’s prime minister publicly criticized Hungary’s migration policies during the 2015 European migration crisis.
Major uncertainties
- The scope and practical implementation of bilateral cooperation beyond the tax treaty are unclear.
- The extent to which high-profile political disagreements affected routine bilateral relations is unclear.