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A taxpayer received a lump-sum unemployment benefit to establish a worker-owned company and intends to convert it into a limited company. The DGT has ruled that this change in corporate form does not void the exemption, provided the investment is maintained.
This ruling provides legal certainty for entrepreneurs transitioning from worker-owned structures to limited companies, ensuring that the tax-exempt status of lump-sum unemployment benefits is preserved under specific conditions.
The tax team reviews your specific situation.
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