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The tax authority clarifies that the foreign work exemption limit of €60,100 is annual and not prorated, and that retention is calculated on the total of taxable and non-exempt remuneration.
Taxpayers earning foreign income are subject to an annual exemption cap of €60,100, which is not split by days or periods, and retention applies to the full amount of taxable and non-exempt earnings.
The tax team reviews your specific situation.
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