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A pension participant with contributions before 2007 and retired since 2008 asks whether the 40% reduction applies to early access due to 10 years of service. The DGT responds that while the reduction applies to early access, the transitional regime period ended on 31 December 2018.
The 40% reduction on early access to pension rights is no longer available for participants who retired after 2008, as the transitional regime expired on 31 December 2018.
The tax team reviews your specific situation.
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