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A pension plan participant with contributions made prior to 2007 has enquired about the deadline to apply the 40% tax reduction following a collective redundancy in 2022. The Directorate General of Taxes (DGT) has ruled that if the benefit is collected early due to redundancy, the contingency occurs at that moment, meaning the deadline for the reduction expires on 31 December 2024.
The tax team reviews your specific situation.
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